Hospodaření města Kravaře se zaměřením na vybraný místní poplatek

Abstract

The bachelor's thesis deals with the evaluation of the financial management of the town Kravaře on the basis of set indicators and monitoring the local fee for the operation of the system of gathering, collection, transport, sorting, use and disposal of municipal waste for the period 2010-2019. The whole work is divided into three parts, except for the introduction and conclusion. The first part of the work is devoted to the theoretical foundations of the issue, ie. the concepts of municipality, competence, types and bodies of the municipality, municipal budget, or local fees. The second part deals with the analysis of the management of the town Kravaře, in terms of tax revenues, non-tax, capital and received transfers, and current and capital expenditures. Furthermore, the analysis of collected local fees of the town Kravaře is analyzed, focusing mainly on the selected local fee. The third part evaluates the overall changes that occurred during the period under review, the financial management of the town Kravaře in terms of possible causes. Subsequently, a local fee is collected based on the total rate and total revenue.