The submitted diploma thesis deals with the tax authority of municipalities in the area of the real estate tax. The aim of the thesis is to find out the measure of using real estate tax coefficients by the individual size of municipalities and then analyse reasons for their using or wasting. The analysis of using real estate tax coefficients and reasons of their using or wasting was performed in two regions, Jihočeský and Ústecký. The data was collected by questionnaires on the chosen sample of municipalities in the individual size of municipalities. The secondary data was collected from statistic published by the General financial headquarters. The gained data shows that some of real estate tax coefficients are used by 52 % of municipalities. However, more municipalities using the possibility of putting coefficients in place are located in Ústecký region. The least coefficients are used by municipalities in the size of ones up to 2 000 inhabitants, which are from all the groups the most influenced by the opinions of inhabitants.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:205297 |
| Date | January 2015 |
| Creators | Janáková, Kateřina |
| Contributors | Krbová, Jana, Peková, Jitka |
| 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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