Vývoj daňových příjmů obcí a jejich vliv na hospodaření obcí

The Bachelor thesis identifies changes in the law on the budgetary allocation of taxes and judges their influence on tax revenues of municipalities of different size categories in the period 2010-2016. The basis is analysis of tax revenues of municipalities and its division into a shared and entrusted part. The Bachelor thesis assesses impacts of these changes on the individual municipalities' economy with the addition of financial position indicators. The key part is the comparison of selected municipalities. In the final part, there are proposed recommendations for improving the management of selected municipalities and for the amendment of the Act on Budgetary Allocation of taxes.Formula clause:Podhajská, H. Development of tax revenues of municipalities and their influence on the municipalities' management. Bachelor thesis. Brno: Mendel University, 2017