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Vliv nové úpravy daně z nemovitostí na rozpočty obcí / The Influence of the Property Tax Adjustment on the Budgets of Municipalities

The aim of my study was to determine the influence of the new property tax adjustment on the budgets of selected municipalities and to determine how these municipalities use and apply the possibility given to them by the legislative on property taxes. In my study, I compared 11 municipalities located in the Český Krumlov District. It includes the towns of Český Krumlov, Vyšší Brod, the township Frymburk and the municipalities of Větřní, Bohdalovice, Světlík, Lipno nad Vltavou, Kájov, Chvalšiny, Zlatá Koruna and Hořice na Šumavě. I compared the generally binding regulations in the tax periods 2008, 2009, 2010 and the revenues from the tax in the same periods in these selected municipalities.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:112541
Date January 2012
CreatorsAUGUSTINOVÁ, Jitka
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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