Smlouvy o spolupráci obcí s developery jako zdroj příjmů rozpočtu

The aim of the thesis is to analyse municipal revenues from contracts with investors through case studies and to compare them with the property tax. The thesis is divided into two parts. The first part focuses on the revenue competences of municipalities and explains the county planning and planning permission procedures related to contracting. The conclusion of the first part of the thesis focuses on the description of agreements with investors and the issue of possible systematic bias. The second part illustrate case studies that map the policies/methodologies created by the selected municipalities, the agreements entered into with developers, and the calculation of the financial contribution and the revenue generated. Subsequently, the thesis analyses the use of municipal competences within the property tax framework. Finally, a comparison is made between the property tax and contracts with investors. The analysis concludes that the financial contribution is an earmarked, voluntary and one-off payment to the municipal budget, which is based on the motivation of the investors. This makes it quite different from property tax.