Postavení místních poplatků a daně z nemovitostí v rozpočtech obcí v ČR

The main contribution of this thesis is an evaluation of the situation of particular local fees and property tax in municipal budgets of the Czech Republic. First, the thesis deals with evaluation of tax autonomy of Czech municipalities within international comparison and then it focuses on question how much municipalities use their tax competence. Therefore, municipalities are divided into size categories such as 0 -- 500, 501 -- 2 000, 2001 -- 5 000, 5001 -- 10 000, 10 001 -- 20 000 and 20 001 -- 50 000 inhabitants. One of the conclusion of my thesis is finding the high measure of aversion of particular municipalities with respect to the local taxation. Thus, municipalities are not willing to increase their responsibility for tax revenue not from the perspective of economic reason but primarily because of political reason. Elected representatives of municipalities have the feeling that the expansion of their tax competence is in conflict with the aim of their re-election. Therefore, these elected representatives insist on the central level responsibility for taxation and administrative security of tax administration. This attitude might be observed across all observed size categories of municipalities. The methodology for this thesis is going to be a questionnaire survey when for this purpose mayors of randomly selected municipalities have been joined, then the analysis of selected tax revenues and the following comparison of data among particular size categories of municipalities.