Externality u daňových příjmů a výdajů v obcích

The thesis focuses on the use of municipal taxation powers in the Svazek obcí Blatenska (Association of Municipalities of Blatensko) during the period 2020–2023. It analyses revenues from real estate tax and local fees and examines how municipalities use their taxation powers to influence revenues. The analytical section compares per capita revenues and expenditures on public services between municipalities of different sizes. The analysis also examines potential externalities, such as cases where one municipality bears the cost of services used by residents of neighbouring municipalities. The findings show that municipalities tend to exercise their taxation powers more carefully in real estate tax and local fees, with smaller municipalities showing higher per capita revenues.