Diploma thesis traces the development of municipal tax revenues on several ex-amples of particular municipalities of different size categories in the period from 2007 to 2014. It is based on the analysis of development of the budgetary allocation of taxes, property tax and to identify the most important changes. This diploma thesis evaluates the impact of these changes on particular municipalities and compares each other. On this basis are identified the most important factors which had on the development of tax revenues the biggest impact and evaluates their impact on tax revenues. In conclusion are proposed recommendations for changing the law of budgetary allocation of taxes
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