Local fees are the revenue of communities. Communities can influence the height of this revenue. Local fees are modified the Act No. 565/1990 Coll., concerning local charges. Nowadays communities can get revenues from nine local fees. Community can make a decision which fees will use on its territory. In a theoretical part are described notions like fiscal federalism, its history, forms and fundamentals; fiscal decentralization, the revenue of communities and their dividing; local fees and other notions serving to introduce into existing problems. A practical part is focus on local fees. The point of the work is to find which local fees communities use, in which height, what is the percent occurrence of utilize of existing fees in the year 2007, which fees are saving most often, that fees produce the highest yields and how local fees develop. The object of the study is communities of South Bohemia region. They are segmented into five size groups. The study is completed by tables and graphs and relevant conclusions.

This diploma thesis analyzes the impact of the fiscal federalism policy on a municipality economy in the Czech Republic. The theoretical basics consist of a historical analysis of municipalities' legal status and mode of financing. That is followed by defining of a fiscal federalism model and a fiscal decentralization model, and by taxation and income analyses. Final part focuses on the income and expenditure analysis of municipalities in the period 2002-2010 and an overall evaluation.

This diploma thesis deals with fiscal rules at the sub-national government level. The main goal is to make an analysis of the evolution and current situation of fiscal rules at the sub-national government level and to make the systematic classification of fiscal rules parameters and their choice in the EU member countries. The literary overview includes the introduction into the topic of fiscal rules and explains the connection between short-terms and long-terms goals of public finances and motives for the implementation of fiscal rules. There is also presented their typology. The next important part of this theme is the fiscal decentralization, which is also introduced here. This part is concluded by the overview of studies, which examine and evaluate the strength and effectiveness of fiscal rules at sub-national government level. The part of solutions and results includes the descriptive analysis of evolution and current situation of fiscal rules in EU member countries (EU-27) with the focus on local and regional sub-national government level. Then some selected parameters (share of sub-national public debt to GDP, fiscal decentralization, fiscal autonomy and (non)membership of EU member countries in the Eurozone) are compared with the number of implemented fiscal rules at the sub-national government level and in some cases with the fiscal rule strength index to prove or refute the set hypotheses. The hypotheses which are formulated in the methodology of this thesis are not proved by the correlation and by the main graphs. But there are some examples supporting these hypotheses.