Theoretical and empirical analysis of municipal tax revenues in Czech Republic

The aim of thesis is to analyze the concept of tax revenue of municipalities in the Czech Republic from the perspective of the existing recommendations of the theory of fiscal federalism and fiscal decentralization. Based on the information gathered to assess the budget destination tax, its development, the status quo. This work analyzes how it was in the period observed eight selected theoretical recommendations. Selected recommendations relating to tax benefits from mobile tax bases, non-equivalent tax and non-mobile tax bases, tax collection for the decentralization of economic assumptions and the efficient operation of local authorities. The analysis is a finding that was not complied with all of these theoretical recommendations in full