Transparentnost obcí u daně z nemovitých věcí

This master’s thesis addresses the issue of municipal transparency in the area of the real estate tax in the Czech Republic. The aim of the thesis is to assess the level of transparency of municipalities in publishing information on local coefficients of the real estate tax and related generally binding ordinances, and to analyze the development of real estate tax revenues in selected municipalities in connection with legislative changes effective from 2024. The theoretical part defines the real estate tax as a local property tax, describes th instruments of municipal tax autonomy, and addresses the concept of transparency in public administration. The practical part is based on two analytical pillars. The first pillar evaluates the transparency of selected municipalities through an analysis of information published on their official websites, based on a structured checklist assessing the availability, timeliness, and content structure of information from the perspective of an ordinary user. The second pillar focuses on the analysis of the development of real estate tax revenues in selected municipalities with regard to demographic development and legislative changes effective from 2024. The results of the thesis indicate that municipal transparency is in most cases fulfilled rather formally, while significant shortcomings were identified in terms of the clarity and traceability of information.