Poplatky za ukládání odpadů a jejich dopad na daňové příjmy obcí

This thesis deals with fees for waste disposal and their influence on the budgets of municipalities, which are their recipients. Fees for waste disposal are defined in Act No. 185/2001 Coll. on waste. Under this law, the waste producer is obliged to pay a fee for each tonne of waste when it is landfilled. The income from waste disposal fees is, in the present state, the exclusive income of the municipality in whose territory the landfill is located. Due to the development of European waste policy, which is retreating from landfilling of waste, changes in Czech waste management legislation are expected. In this work, these changes are analyzed and their impact is quantified on examples of specific municipalities. The quantification of changes in waste disposal fees and their impact on municipal budget revenues will result in predictions of future revenues from waste disposal fees. This prediction is carried out on four municipalities of different sizes, where their current management is evaluated and a proposal and calculation of future financing is made, given the decrease in revenues from waste disposal fees. In conclusion, the results of individual municipalities are compared and recommendations are defined