Politika daně z nemovitostí a místních poplatků v obcích okresu Kladno

The subject of the diploma thesis is a characteristic of elements of tax autonomy and their following analysis executed in municipalities of Kladno district. Description of elements of tax autonomy of mentioned municipalities by law number 338/1992 Coll., about tax on real estates and by law number 565/1990 Coll., about local charges is included in theoretical section of the diploma thesis. The signifikance of the elements of tax autonomy consists in the fact that through them can the municipalities increase their tax incomes and therefore their financial independence from the state. In the practical part of the diploma thesis is analysed the rate of utilization of these elements in municipalities of Kladno district and also there are deduced the aspects which influence it. In the last part of the diploma thesis the established rate of utilization of the elements of tax autonomy in municipalities of Kladno district are being compared with the national average. Performed analysis shows that the rate of utilization of local coefficient is (in contrast with the rate of utilization of the coefficient 1,5 and alteration of correctional coefficient in Kladno district) higher then the national average. From the viewpoint of local charges was found that overall collection of local charges in Kladno district since the year 2007 decreased, while the national collection of local charges increased. Increase of collections, compared to the year 2007, was in Kladno district recorded only local charges for waste, dogs and accommodation capacity.