Zhodnocení vývoje daňových příjmů v rozpočtu obce (města)

This thesis deals with the assessment of income and expenditure, with the focus on tax revenues. For this assessment were used budget of two cities, city of Brno and town of Čelákovice. To illustrate the potential differences were deliberately chosen a different cities. The period covered the years from 2001 to 2010. The theoretical part of this thesis is focused on the status of municipalities and their management. It also includes a description of the budgetary process at the municipal level. Here is detaily described an individual parts of the territorial budget, revenues and expenditures. Given the focus of work is part of the description of tax revenues, together with their evolution in time. The practical part is the use of theoretical knowledge in practice. For this were used the final accounts of Brno, which are available on its official website and information about the city budget from a web application Čelákovice ARISweb and ÚFIS.