The main target of this dissertation is to analyse the impact of legislative changes to the budgetary allocation of taxes to municipalities in last years with a focus on the reform of January 2013 for different types of municipalities according to their population. One of this thesis objectives is also to suggest recommendations for the future budgetary allocation of taxes on the basis of this analysis. Theoretical part defines basic concepts in the area of municipalities income and looks into the theory of fiscal federalism.The second chapter of the theoretical part concerns itself with the detailed analysis of the development of the budgetary allocation of taxes until 2013. The practical part is constituted by the prediction of the Ministry of Finance of the Czech Republic and is followed by an analysis of shared taxes in selected municipalities of South Bohemian Region and their development. On the basis of this analysis, the impacts in selected municipalities are analysed and possible recommendations are specified for the future development of the budgetary allocation of taxes.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:264490 |
| Date | January 2014 |
| Creators | Dolistová, Monika |
| 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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