Analýza vývoje inkasa daně z nemovitostí ve vybraných obcích ČR

This paper is focused on collection of property tax in the Czech Republic. The purpose of this research is to find out how tax revenues have evolved in particular villages or cities and what factors were of considerable influence. The thesis studies targeted municipalities, budgeting of focused taxes, property tax and changes in both legislation and law. Six municipalities were chosen and compared to each other: two large, two medium sized and two small ones. The most important part of the paper is the last one about analysing the development of revenues of property tax collecting in general as well as while separated to individual groups of lands and buildings. Based on such information comes a research on what criterias influence mentioned revenues and how do changes in legislation and law affect its development in certain municipalities.The criteria determining the mentioned revenues serve as an evidence for potential changes in legislation that affects specifically targeted local communities.