The main target of this dissertation is to analyse the impact of legislative changes to the budgetary allocation of taxes to municipalities in last years with a focus on the reform of January 2013 for different types of municipalities according to their population. One of this thesis objectives is also to suggest recommendations for the future budgetary allocation of taxes on the basis of this analysis. Theoretical part defines basic concepts in the area of municipalities income and looks into the theory of fiscal federalism.The second chapter of the theoretical part concerns itself with the detailed analysis of the development of the budgetary allocation of taxes until 2013. The practical part is constituted by the prediction of the Ministry of Finance of the Czech Republic and is followed by an analysis of shared taxes in selected municipalities of South Bohemian Region and their development. On the basis of this analysis, the impacts in selected municipalities are analysed and possible recommendations are specified for the future development of the budgetary allocation of taxes.

This thesis is focused on redistribution of wealth in the Czech Republic. It explains the role of public finance and state budget as the main instruments of redistribution. The thesis indicates the factors that affect the degree of redistribution in the Czech society. Key factors for redistribution are the tax system and social and health insurance. The purpose of this work is to confirm or disprove the hypothesis that in the Czech Republic there is no equal redistribution of household income. Verification of this hypothesis is made on the basis of data from household budget statistics that are published on the Czech Statistical Office web site.

Accounting and taxes in travel agencies. History and development of tourism and travel agencies. Law modifications in tourism. Accounting cases in travel agencies. Income taxes and VAT. Calculations.

This Thesis focuses on assessment of tax revenue in the structure of income in the budgets of municipalities. A sub-component is an analysis of revenue and expenditure structure and outline the issue of budgetary allocation of taxes.The theoretical part summarizes the conclusions of previous guidelines of economic theories that focus on local government finances , describes legislation and financial management of municipalities in the Czech Republic, introduces the topic of budgetary allocation of taxes. In the practical part analyzes in detail the real budgets of three municipalities different in size which are located in the administrative district with extended competence Písek. Currently, in the Czech Republic is the issue of small municipalities being discussed. Therefore, the theoretical part touches the issue of small municipalities, too and the analytical part follows with the selection of examples from the smallest size categories, i.e. to 199 and from 200 to 499 inhabitants and for comparison there is also the example from the biggest size category, i.e. over 20 000 inhabitants. I was dealing with the structure of municipal revenues and expenditures in the average numbers during the period 2007-2009 for all three selected municipalities and then with development of tax revenues in the years 2007, 2008 and 2009. At the end is made the comparison of the villages to the average numbers recalculated per capita in the period of time to eliminate some incidental variations and lower the risk of distortion.

This thesis deals with funding methods of municipalities in France. The first part of this thesis is theoretical, it introduces fundamental terms and theories, regarding funding of municipalities, problems of budget setting and components, which can form revenue side of the budget. At the beginning of the second part I introduce the structure of municipalities in France. The main objective of this thesis is detailed characterization of revenues, that these municipalities collect, and their subsequent analysis. For this reason I answer these questions: What revenue sources are collected by municipalities, what are the most important revenue sources, how individual revenue sources evolve over time, whether there is in this country the tendency to strengthen the financial autonomy of municipal authorities or rather the state tends to finance municipal authorities through subsidies. At the end of this thesis, I have compared the system of municipal financing in France and in the Czech Republic and made some recommendations, how could the Czech system be reformed.

This diploma thesis deals with the regional and municipal economic revenue analysis. The theoretical part of the work is aimed at the determination of the basic bonds in the public service and its financing in general terms. The practical part follows the nation-wide gross tax yield and the shares resulted from it. These shares flow to the region and municipal budgets. There is also a revenue budget analysis of some selected municipalities. The analysis of four municipalities -- the town of Trebic, the town of Hrotovice, the municipality of Radkovice u Hrotovic and the Vysocina Region was made in 2001 -- 2008 and first of all with the survey of revenues from the taxes. The conclusion of the work is devoted to the comparison of revenues that were assigned to the local budgets from country-wide gross tax yield.

This paper analyses the relationship between corruption and shadow economy. Synthesis of existing theoretical models and the empirical findings in this paper show that different types of corrupt behavior interact with shadow economy differently. Therefore, the relationship between contexts differs. Overall, it seems that the mechanisms leading to the complementary relationship are more prevalent. The results also imply that the quality of public goods available in the official economy influences where the different types of corrupt behavior manifest. When the quality of the public goods is high, corruption and shadow economy appear to be substitutes and when the quality is low, they are complements. However, the relationship is not robust and depends upon the measures used to assess the public goods quality. Furthermore, corruption and shadow economy seem to be complements in decentralized countries and countries with high taxes.

Tax revenues of municipalities are about half of their total income and one of the major sources of municipal budgets. Significantly affect management of municipalities. This thesis aims to define the main assumptions and principles of tax assignment in the development of tax assignment in the Czech Republic since 1993, when it has been established a new tax system and the need to adjust the system of tax assignment. The work is focused on the novella of 2013, the reasons for its creation and its Impact assessment. The thesis includes analysis of the development of tax revenues, which indicates their importance, especially value added tax.

My diploma thesis is focused on the issue of investment incentives in the Czech Republic. The first part includes a study of the literature, especially on the issues of foreign direct investments and related investment incentives. The next part is dedicated to influence of foreign direct investments on macroeconomic indicators and also to the evolution of investment incentives in the Czech Republic. The main part of the thesis studies the fiscal effectiveness of the investment incentives by the chosen multinational companies operating in the Czech Republic, especially from the income and expense side of the state budget. In particular, incomes and expenses by the chosen companies during a five year period after first drawing of investment incentives are compared.

The thesis deals with property taxes in the context of the competences of the municipalities which has possibility to increase income from the property taxes. The first chapter deals with income structure of the municipalities with a detailed focus on income tax. The second chapter is focused on property tax legislation and on property taxes income which flow into the budgets of municipalities. The third chapter is focused on particular municipalities and their competences to increase property taxes. Competences mean using of a local rate correction coefficient and the coefficient of 1.5 for taxation of buildings. The local property tax rate has the greatest influence on the overall incomes. Impact on the overall budget of the municipalities depends on the character of the municipality.