The goal of this thesis is to provide reader with insight on historical development, current status and possible future development of budgetary allocation of taxes, which are allocated to budgets of municipalities, what consequences can changes in budgetary allocation of taxes have on whole country, or in another cases on single municipality. To fulfil this goal, there is at the beginning situated necessary introduction to budget and tax law. There are principles of budget law and construction of taxes described primarily. Thereinafter, there is defined municipality, rules of municipality management and described budget procedure, on which have taxes, which are income of municipal budgets according of law number 243/2000 Sb., o rozpočtovém určení daní, major impact. In next chapters are analysed taxes individually, mainly is analysed development of theirs allocation to municipal budgets from year 1993. One of those taxes is land value tax, which is because of its exclusive allocation to municipalities analysed from different angle, it is descripted, how municipalities can influence the income from this tax, which is difference from the others, because income from other taxes can not be modified by municipalities. Other taxes are income taxes and added value tax. In case of these taxes the development of...
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:347969 |
| Date | January 2016 |
| Creators | Poupě, Ondřej |
| Contributors | Marková, Hana, Boháč, Radim |
| 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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