Analysis of the incomes of rural municipalities

Thesis on the analysis of incomes of rural municipalities will assess the amount, structure and dynamics of the incomes of rural municipalities in the Czech Republic. Incomes are analyzed in the period 2001 ? 2008 and are dividend into tax, non-tax, capita and received subsidies. The thesis presents the theoretical basis for the analysis, particularly for the legislative influences that cause ganges in incomes of minicipal budgets. The central charter of municipal budgets as tax revenues that are derived from existing law on budgetary determinativ of taxes. Tax revenues of municipalities consist of shared taxes, entrusted taxes and local fees. The most significant change in tax revenues occurred in 2008, which inceased income, especially in smaller communities. In terms of structure are the most signifiant tax revenues from shared taxes. Non-tax revenues mainly comprise revenues from their business. Capital incomes follow from sale of fix assets and it is the smallest share of the total incomes. The second most important income are received subsidies. They are dividend according to the purpose of investment and common. Rural municipalities are dividend into five categories because of comparison. And there is salso introduced one category of non-rural municipalities. The analysis of incomes shows that municipalities in the suburban zones have a different structure of their income