Daň z nemovitostí – součást daňových příjmů obce

Abstract

The diploma thesis defines public finances and public budgets. It deals with public revenues and public spending. It characterizes public revenues as the source of protection public expenses. This thesis evaluates the budgetary process of the municipality, the principles and various stages of this process. This thesis deals with fiscal authority of municipality and analyses to what extent the structure of real property on municipal territory works height tax yield from real property. The thesis on illustration equate to tax revenues from real property while using different multiplying coefficient, who individual municipality they may achieve in the year 2010 compared to year 2009. It aims at reasons differences in tax yield from real property.