Efektivnost místního poplatku za komunální odpad

The main goal of the diploma thesis is to analyze the effectiveness of the local fees for municipal waste in the sense of financial self-sufficiency of waste management with municipal waste. Furthermore, the goal is to analyze the factors that influence financial self-sufficiency. In the theoretical part of the thesis, I dealt with the general definition of waste management as well as the policy and practice of waste management in the Czech Republic. In the practical part of the thesis, I mainly worked with data obtained from the information portal Monitor and VISOH. The analysis is performed on data from 576 municipalities in the South Bohemian Region and is divided into two main parts. The first part deals with the analysis of financial self-sufficiency. The conclusion of this analysis confirms the established questions about the fact that municipalities are not financially self-sufficient when it comes to collecting and processing municipal waste. The level of financial self-sufficiency of municipalities is at a low level and is 57% on average. The second part focuses on a multiple regression analysis of the dependencies between individual variables, which are: population, area, volume of municipal waste in the municipality, total (current, non-investment) income and expenditure per inhabitant and political orientation and the explained variable financial self-sufficiency. As part of the analysis of the regression models, I formulated several questions. The conclusion of the analysis is the confirmation of only one question about the fact that municipalities are more financially self-sufficient when their total expenses decrease. The other questions were not confirmed.