Local taxes in chosen municipalities in the Czech Republic

This bachelor thesis deals with local taxes in twenty municipalities in the Eastern Bohemia. In the first, theoretic part is shown the present system of the local taxes and a short characteristic of particular local taxes. The practical part compares the local taxes policy of the municipalities. It examines primarily fiscal earnings from the local taxes, their structure and differences, their progress from 2001 and their participation in the tax revenues. The analysis proves the revenue dependence on the number of population. But does not prove the revenue per inhabitant dependence on the number of population