Regionální vývoj příjmů z rozpočtového určení daní

The thesis deals with the financing of municipalities in the Czech Republic, focusing on the system of Budgetary Allocation of Taxes (RUD) and its impacts on municipalities in the Šluknov Hook region. In the theoretical-legislative part of the thesis, it defines the revenues of municipalities, especially tax revenues, transfers and returnable resources, and describes the development of the RUD system. The practical part analyzes the structure and development of revenues from shared taxes in municipalities in the Šluknov Hook region and evaluates the impact of recalculation criteria and legislative amendments to the RUD Act on their budgets. The work shows that the importance of municipal tax revenues has increased by almost half over the past 25 years, the most significant component of RUD is revenue from value added tax, and that despite the decreasing number of inhabitants in municipalities, the real value of tax revenues has increased almost twice thanks to legislative amendments to the recalculation criteria. Despite the increase, revenue from RUD per inhabitant of municipalities in the Šluknov Hook region still slightly lags behind the regional average, but the greatest effect on reducing differences in municipalities was brought by the amendment to the RUD Act effective since 2013.