Vývoj hospodaření obce v letech 2005 - 2009

Abstract

The aim of this bachelor thesis is to find out the impact of budget tax assignation law changes on the amount of taxes income that flows into municipality budget. There are general rules of the municipality management described in this work with focus mainly on municipality budget description, municipality budget composition methods, and budget process and incomes and expenses segmentation in the budget scheme. Another focus is on budget tax assignation from municipalities´ point of view. There is also Moravský Beroun town´s budget analyzed with focus on tax income level.