This thesis is based on financing of Czech municipalities with the primary objec-tive of the proposal of a new financial system which can be commonly applied in the Czech Republic. Theoretical approaches, with an analysis of the existing sys-tem of financing municipalities in the Czech Republic, specifically the issue of tax sharing, and a comparison of systems that are currently being used abroad are discussed at the start of this thesis. Through acquired knowledge, a proposal of a new system based on tax competition of municipalities is introduced. The proposal not only contains a de-scription with examples of specific changes in revenues of selected municipalities, but also its counterpart balancing mechanism which ensures each municipality a certain minimal income per capita meanwhile motivating them to find their own sources of revenue.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:251300 |
| Date | January 2016 |
| Creators | Svoboda, Martin |
| 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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