The diploma thesis describes one of fiscal powers of municipality, the possibility use local coefficient. In addition to local coefficient, the work deals with a coefficient of 1.5. It focuses on the development of the local coefficient from 2009 to 2012. This thesis is focused on monitoring number of municipalities, which this local coefficient has. The conclusion is that the local coefficient uses only a small number of municipalities. The work is focused on the size of the local coefficients. The research shows that the local coefficient has many changes. Municipalities coefficient introduced or canceled and re-introduced, they also change the size. Less than half of the municipalities which have introduced local coefficient in the first year of potential introduction, the coefficient left unchanged throughout the period. The thesis also mentioned information for the year 2013.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:165379 |
| Date | January 2012 |
| Creators | Petrusová, Barbora |
| Contributors | Sedmihradská, Lucie, Daněk, Tomáš |
| 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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