Skip to main content
Article thumbnail
Location of Repository

Faktory ovlivňující daňové příjmy obcí

By Eva Steinhauserová

Abstract

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

Topics: svěřené daně; rozpočet obce; sdílené daně; daňový příjem; daň z nemovitých věcí; rozpočtové určení daní
Year: 2016
OAI identifier: oai:invenio.nusl.cz:251188
Download PDF:
Sorry, we are unable to provide the full text but you may find it at the following location(s):
  • http://www.nusl.cz/ntk/nusl-25... (external link)
  • Suggested articles


    To submit an update or takedown request for this paper, please submit an Update/Correction/Removal Request.