Efektivita výběru místního poplatku ze psů u vybraných městských částí hl. m. Prahy

The bachelor's thesis is focused on examining the efficiency of the local dog fee collection. The aim of the thesis is to determine the fee efficiency in selected city districts of Prague from 2018 to 2021. To assess efficiency, the formula for fee efficiency is used, which indicates how much of the fee revenue remains after deducting the administrative cost of its collection. In the research, which involved 30 city districts, a regressive trend in efficiency assessment is recorded. In 2018, the dog fee did not cover the administrative costs in 9 city districts, and by the end of the study period, this number had risen to 12. The research is valuable for representatives of city district authorities in Prague, providing them with internal information from other municipalities. The comparisons and formulated conclusions serve as a stimulus for discussion, even for city districts not directly involved. In future discussions, attention can be focused primarily on the distribution of the workload of officials and changes in legislative nature. Based on the findings, the author also proposes a more centralized fee management, specifically suggesting that the fee collection should be the responsibility of city district offices in Prague 1-22 only.