В науке и практике наибольшее внимание уделяется вопросам формирования налоговых поступлений, так как они составляют наибольшую долю поступлений в бюджет. Вместе с тем, учитывая противоречивые тенденции экономического развития и как следствие нестабильное поступление налоговых доходов, необходимо обратить внимание на формирование неналоговых доходов бюджета, в том числе доходов от приватизации унитарных предприятий и акций акционерных обществ, которые могут выступить в качестве дополнительной основы стабильности доходной базы бюджета. Неналоговые доходы являются составной частью доходов всех бюджетов бюджетной системы Российской Федерации. Целью исследования является теоретический и практический анализ формирования доходов от приватизации унитарных предприятий и акций акционерных обществ, а также поиск путей совершенствования их собираемости. Практическая значимость заключается в возможности использования рекомендаций по дальнейшему совершенствованию собираемости доходов от приватизации унитарных предприятий и акций акционерных обществ в Свердловской области и других субъектах Российской Федерации, что позволит повысить значимость неналоговых доходов при формировании бюджетов на очередной финансовый год. / In science and practice most attention is paid to questions of formation of tax revenues, as they account for the greatest share of revenues. However, given the contradictory trends of economic development and as a consequence unstable the tax revenues necessary to pay attention to the formation of non-tax budget revenues, including revenues from the privatisation of unitary enterprises and shares of joint stock companies, which can act as additional bases of stability of the revenue base budget. Non-tax revenues are an integral part of the income of all budgets of the budgetary system of the Russian Federation. The aim of the study is a theoretical and practical analysis of revenue generation from the privatization of unitary enterprises and shares of joint stock companies, as well as finding ways to improve their collection. Practical significance consists in possibility of use recommendations for further improvement in revenue collection from privatization of unitary enterprises and shares of joint stock companies in the Sverdlovsk region and other Russian regions, which will increase the importance of non-tax revenues in budget for the next fiscal year.

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The thesis deals with effects of the economic crisis on the performance of two selected municipalities, Slaný and Smečno. There is analyzed the influence of crisis on the financial management of municipalities in 2008-2010. The thesis proposed ways communities can prevent a reduction in tax revenues and increase in current expenditures. Follow the determination whether these communities use these options. An integral part is the financial analysis that evaluates the financial health of both communities in 2008-2010.I focuses on the basic of indicators based on income and expenditure, as well as the debt and liquidity indicators. The work shows that the economic crisis has affected both municipalities. A noticeable drop in revenue was primarily in income taxes. On the contrary, stable sources of municipal budgets have become a value added tax, property tax and local taxes. Both municipalities have in times of economic crisis created sufficient financial resources and were able to easily pay their obligations. None of the municipalities is more indebted and their debt service gradually declined.

Nowadays, the phenomenon of the Economic Crisis is still very topical economic issue. Not only private but also public sphere suffer from Economic Crisis. Thesis, called "Municipal Tax Revenues in Times of the Economic Crisis", deals with development of tax revenues between 2007 and 2010. In addition, this paper scrutinizes evolution of other revenues that flows into municipal budgets. For this analysis, three cities in Central Region of the Czech Republic, such as Mladá Boleslav, Mnichovo Hradiště and Kosmonosy, were selected. Above-mentioned work also focuses on possibilities of municipalities in terms of coping with reduced tax revenues. The crisis have not affected monitored municipalities so dramatically. Although tax revenues have considerably decreased, municipalities did cope with such a situation by means of drawing reserves from previous years. Thesis is divided into four chapters. First part deals predominantly with municipal revenues in general (tax, non-tax, capital receipts, subsidies) and budget-designated taxes. In the next chapter, revenues of chosen municipalities are analysed. In the third chapter, these revenues are compared by the test of selected municipalities. The last part formulates municipalities` options to prevent the reduction in tax revenues.

This thesis focused on the consequences of remittance inflows in developing countries. The first partexplored the causal impacts of remittances on some indicators of aggregate welfare while the secondpart examined the effects of remittances on public policy. Several results emerged. First, remittanceinflows help reduce the proportion of individuals selling low wages and this effect is stronger in acontext of low level of financial development, high macroeconomic instability and less unpredictableremittances (Chapter 1). Second, remittances have a robust stabilizing impact on the privateconsumption. However, this effect tends to decrease with the levels of remittance inflows and financialdevelopment. Moreover, remittance-dependent economies seem to be strongly sheltered against thedamaging effects of various types of shocks affecting consumption (Chapter 2). In Chapter 3, theresults highlighted that remittance inflows dampen the positive effect of natural disasters on the outputgrowth volatility. However, this impact was strongly reduced as the level of remittances increased.The second part of the thesis revealed interesting results regarding the effects of remittance inflows onpublic policy. First, remittance inflows reduce the insurance role played by the governmentconsumption in more open economies and this effect is more likely to hold when remittances exhibit acountercyclical behavior (Chapter 4). In Chapter 5, the results showed that the fiscal retrenchmentinduced by remittance inflows, is particularly marked for the public education and health spending incountries characterized by various types of governance problems. Finally, the thesis showed that theeffects of remittances do not only concern the expenditure side but also the revenue side. Remittancesare more likely to increase the fiscal space in receiving economies that rely on the value added taxsystem. In these countries, remittance inflows help increase both the level and the stability of thegovernment tax revenue ratio (Chapter 6).

This thesis is concerned with a comparison of excise duty on tobacco products in the Czech Republic and the member countries of the European Union. Its aim is to find groups of countries with similar indicators, to explore the similarities between these countries and to try to identify the possible effects that may cause differences. The thesis is divided into two parts. The theoretical part is focused on the characteristics of excise duties and primarily on excise duty on tobacco products. It deals with European Commission directives and minimum excise rates. The practical part deals with selected indicators related to excise duty on tobacco products. These indicators are excise duty on tobacco products as percentage of GDP and percentage of total taxation, specific excise per 1 000 cigarettes as percentage of WAP and excise yield in EUR per 1 000 cigarettes of the WAP. The last indicator is cigarettes consumption per capita, which is not included in the analysis. Data is processed by cluster analysis for the years 2003 and 2014 in computer software STATISTICA 12. The task of cluster analysis is to find groups of countries which are similar. The results of cluster analysis are described in the next chapters. The differences of the individual clusters and the possible influences that these differences may have caused are also described in the last chapters.

Thesis on the analysis of incomes of rural municipalities will assess the amount, structure and dynamics of the incomes of rural municipalities in the Czech Republic. Incomes are analyzed in the period 2001 ? 2008 and are dividend into tax, non-tax, capita and received subsidies. The thesis presents the theoretical basis for the analysis, particularly for the legislative influences that cause ganges in incomes of minicipal budgets. The central charter of municipal budgets as tax revenues that are derived from existing law on budgetary determinativ of taxes. Tax revenues of municipalities consist of shared taxes, entrusted taxes and local fees. The most significant change in tax revenues occurred in 2008, which inceased income, especially in smaller communities. In terms of structure are the most signifiant tax revenues from shared taxes. Non-tax revenues mainly comprise revenues from their business. Capital incomes follow from sale of fix assets and it is the smallest share of the total incomes. The second most important income are received subsidies. They are dividend according to the purpose of investment and common. Rural municipalities are dividend into five categories because of comparison. And there is salso introduced one category of non-rural municipalities. The analysis of incomes shows that municipalities in the suburban zones have a different structure of their income.

This thesis deals with the tax assignment in the Czech Republic. The main aim of the thesis is to evaluate the causes and effects of Act No. 391/215 Coll., which changes the Act on Tax Assignment. The first chapter refers to fiscal federalism and fiscal decentralization, the second chapter is focused on municipalities as territorial self-governing units and the third chapter describes the tax system in the Czech Republic and the development of the tax assignment since 2001. The first part of the practical section of the thesis concerns with an analysis of the development of municipal revenues from personal income tax, which comes from personal income tax returns. The second part of the practical section contains an analysis of the impacts of Act No. 391/215 Coll., which changes the Act on Tax Assignment. The main cause, which led to the amendment, was a gradual reduction of municipal revenues from personal income tax. This reduction happened due to legislative changes. The amendment should have a positive impact on the majority of municipalities.

My diploma thesis aims to assess the planned amendment to the law on local fees and show the changes that have to occur. The planned amendment changes slightly rights and responsibilities of the municipality in the implementation of local taxes. In my diploma thesis we deal in detail with two kinds of charges - local fee for spa or recreational stays and a local charge of accommodation capacity. Rating of planned amendment preceded by analysis of the municipalities that collect those fees. I am focusing on the revenue side of their budgets. The first two chapters are theoretical. I generally describe how the law in Czech Republic influences the structure of public administration and how it prepares the budget of the municipalities. They are characterized by certain local fees and their legislative framework. The practical part is devoted to analysis of two local taxes in 10 selected municipalities and their final share in nationwide revenue from local taxes. The final part evaluates the planned amendment, indicates and shows possible problems that could occur in the future.

The diploma thesis concerns with the influence of the economic crisis on economy of two city districts of Prague, Dolní Počernice and Prague 18 -- Letňany and two municipalities, Sušice and Šestajovice. The main goal is to evaluate the crisis impact on revenues and expenditure of these subjects in the years 2008 -- 2010, compare size of the crisis impact and find out whether the studied subjects performed any solutions against this situation. The theoretical part describes the basic definitions and impact of the economic crisis on public finances as a whole. In the practical part the budgets of subjects are analyzed with an emphasis on the years 2008 - 2010. The final section contains a comparison of the impact of crisis on the subjects and also examined to assess their response to the revenue decline. My conclusion is that all subjects experienced the impact of the crisis on the revenue side of their budgets, which was not very significant. The economic crisis has not significantly affected the normal operation of the surveyed municipalities and city districts of Prague and therefore may not be performed significant to countermeasures impact of the crisis. But it is not possible to precisely determine which subjects were influenced by the crisis more and less.