Role místních poplatků v rozpočtech vybraných obcí

Abstract

A im of the thesis on topic „Role of Local Fees in Budget of Selected Municipalities“ is to evaluate the role of local taxes in the budgets of selected municipalities in the years 2007 – 2011, which is a town Litovel, Šternberk, Uničov and propose appropriate recommendations for their management. A sub-objective is to evaluate economy in these cities in the years 2007 to 2011. The thesis is divided into three parts. The first part explains the concepts of municipalities, municipal jurisdiction, municipalities authorities and their powers, budget, revenues, expenses and their breakdown. There are also a rule for economy of municipalities, compilation of budget and theoretical definition of local taxes. The second part deals with the economy of selected cities in the years 2007 to 2011, where are discussed their revenues and expenses. The third part is devoted to local taxes that in selected cities in the years 2007 to 2011 were selected and are presented suggestions and recommendations.