Daň z nemovitých věcí v ČR

This thesis addresses public sector budgets and the impact of the introduction of the local coefficient on real estate tax on the economy of municipalities in the Czech Republic. This thesis compares the budgets of two districts around Prague, district Prague -- East and district Prague -- West. The goal of this thesis is to valorise the impacts of the introduction of the local coefficient on the economy of the municipalities in district Prague -- East and district Pragu -- West. The theoretical section of this thesis deals with the economies of the aforementioned municipalities, with a primary focus on the structure of incomes and expenses and the most important factors that influence these items. The real estate tax and ways in which the municipality can affect its revenue is then examined. In the practical section the revues from the period since 2008 till 2013 are analysed this includes the year prior to the introduction of the tax to allow direct comparisons to be made.This thesis compares the impacts of the introduction of the local coefficient compared to municipalities which didn't apply this coefficient.