My master`s thesis is going to deal with the financial economy of lower territorial self-governing units -- municipalities. I will pay attention to the revenue economy and especially tax revenues that consist of approximately half of total revenues of municipal budgets. In connection with tax revenues I will also focus on budgetary determination of taxes, its process and taking place intensive discussion related to possibilities its further direction. In theoretical part I attempt to sum up an economical and legal starting points of municipal status, municipal budget and its structure. In practical part I make the analysis of the municipal economy from the size category 2 -- 5 thousand inhabitants. Municipalities in this size category cash on the average the lowest tax revenues from the common taxes per capita. According to their own words they are getting to the edge of the economic potential. The aim of this work is to carry out the analysis of the municipal economy of given municipality where such danger can happen.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:85154 |
| Date | January 2011 |
| Creators | Tocauer, Martin |
| Contributors | Peková, Jitka, Luštický, Martin |
| 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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