Browsing by Author "Šetele, Filip"
Now showing 1 - 2 of 2
Results Per Page
Sort Options
- ItemDaňové příjmy obcíŠetele, Filip
- ItemDaňové příjmy obcí(Technická Univerzita v Liberci, 2009) Šetele, Filip; Sojková, LenkaThe diploma theses deals with municipalities financing with focus on tax revenue of municipalities and its objectivity in terms of incomes of municipalities with different population. In the first part is introduced a general characterization of incomes and expanses of municipalities. Second part describes incomes of 8 municipalities from the district Karlovy Vary in past 5 years. The third part contains analysis of the total incomes and tax revenues of the 8 municipalities per capita with goal to exemplify a difference between revenues of municipalities with different population prefering municipalities with more population. Fourth and fifth parts are about law {\clq}qBudget determination of tax revenue`` valid from 2001 and its critique. In the final part are mentioned recommendations for eventual future changes of the muncipality financing system.