Komparace výnosů a odhadů výběru daně z nemovitých věcí u vybraných městských částí hl. m. Prahy

The aim of this bachelor's thesis is to compare the estimates and actual revenues from real estate tax in Prague's Prague 1 to Prague 22 in 2016-2020, evaluate the findings and make recommendations to refine these estimates and significantly reduce state costs. for tax collection. Deviations of estimates reach more than 20% in at least one year from the observed period 2016-2020 in six city districts, namely Prague 2, Prague 7, Prague 10, Prague 13, Prague 18 and Prague 20. The most accurate predictions can be period can be found in the city districts, which used the predictions of the City of Prague. These are the city districts of Prague 1, Prague 4, Prague 15 and Prague 16. The theoretical part places the topic in the context of economic theories, then the thesis approaches the issue of public administration. Subsequently, the theoretical part deals with the definition of the terms real estate and part of real estate. Then the issue of tax law and the mechanisms for determining and collecting real estate tax are clarified. At the end of the theoretical part, the methodology for the practical part is presented. The practical part ends with suggestions and recommendations addressed to the City and the City Hall. of Prague. As estimates of tax revenues for the period under review are expected to be lower, the main recommendation is that city districts take into account the total assessment of real estate in their territory and possible tax exemptions for their taxpayers, determine the applicable coefficients and then adjust the total yield of previous years. The author considers that the main contribution of the thesis is that the thesis provides a comprehensive comparison of estimates and revenues of real estate tax in Prague city districts Prague 1 to 22, tries to reveal the reasons for determining these estimates, provides city districts with instructions for their refinement, including creating their own estimates for 2020. A great advantage of the thesis is also the fact that the recommendations and proposals can be generalized to other municipalities and the thesis can be used as a general methodology for estimating real estate tax so that they coincide as much as possible with reality. The thesis emphasizes the importance of accurate budgeting because the municipality manages taxpayers' money in it. Therefore, the author recommends not only to all Prague city districts to pay adequate attention to it.