This thesis deals with the tax assignment in the Czech Republic. The main aim of the thesis is to evaluate the causes and effects of Act No. 391/215 Coll., which changes the Act on Tax Assignment. The first chapter refers to fiscal federalism and fiscal decentralization, the second chapter is focused on municipalities as territorial self-governing units and the third chapter describes the tax system in the Czech Republic and the development of the tax assignment since 2001. The first part of the practical section of the thesis concerns with an analysis of the development of municipal revenues from personal income tax, which comes from personal income tax returns. The second part of the practical section contains an analysis of the impacts of Act No. 391/215 Coll., which changes the Act on Tax Assignment. The main cause, which led to the amendment, was a gradual reduction of municipal revenues from personal income tax. This reduction happened due to legislative changes. The amendment should have a positive impact on the majority of municipalities.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:360178 |
| Date | January 2017 |
| Creators | Jirsová, Daniela |
| Contributors | Sedmihradská, Lucie, Gajdošová, Eva |
| 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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