The diploma thesis deals with the real estate tax in the Czech Republic and the mutual dependence between the fees for municipal waste and local coefficients. It deals with the degree of dependence between the rate of charge for municipal waste and local coefficient. There are also examined historical context leading to the introduction of a fee for municipal waste. The amount of local rate and charge rate for municipal waste are in full responsibility of municipalities and depends on them what position they take. The main aim of this study was to determine whether municipalities will compensate the higher value of the local coefficient of real estate tax by reduction rate for municipal waste. Analysis showed that this behavior occurs only rarely and can not be regarded as a model. The research was conducted on a sample of 20 municipalities in the Central Region. Based upon research, it was found that the relationship between these variables is not.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:124552 |
| Date | January 2011 |
| Creators | Brabcová, Pavlína |
| Contributors | Sedmihradská, Lucie, Klazar, Stanislav |
| 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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