This thesis deals with the topic of local taxes with the accent on dog taxes. It is divided into three main parts. The first part is a theoretical definition of financing for municipalities and characterized by individual local charges with the greatest emphasis on dog tax and qualitative evaluation on a selected group of municipalities, the result is a detailed description applied for an exemption which vary considerably between cities. The second part deals with the taxation of international comparison of animals in our country and in the European Union, including a comparison of rates and specifications, including recommendations for the Czech Republic. The last part of dox tax analyzed from the perspective of the revenue from the fee depending on the individual tax rates or the number of registered dogs. There is also a development compared rates for the years 2002 and 2012, and the different categories. The analysis shows that the rate of fee increases along with the increase of the maximum possible rate and the number of dogs is dependent on the rate of the fee.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:192621 |
| Date | January 2014 |
| Creators | Kaszová, Klára |
| Contributors | Sedmihradská, Lucie, Kouba, Tomáš |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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