Daň z nemovitých věcí v ČR

The diploma thesis focuses on real estate tax in the Czech Republic, more specifically on the competence of municipalities to introduce a local coefficient. The main objective of the thesis is to analyze the reasons for increasing the local coefficient and to verify whether the revenues resulting from the increase of the coefficient have been used for the previously announced purposes. The partial objective is to evaluate the overall transparency of information and modeling the ideal structure and content of the published data that municipalities should use. The first chapter deals with the definition of basic concepts for the understanding of the given issue, as the subject and rates of the real estate tax, the local coefficient or the budget composition of the municipalities. In the second chapter there are partial case studies, which deal with selected municipalities with established local coefficient. The last chapter summarizes the findings of individual municipalities and evaluates the observed transparency of the municipalitie´s information.