Komparace vývoje výše objemu finančních prostředků plynoucích z výnosu daně z nemovitých věcí u hlavního města Prahy a u všech obcí ve Středočeském kraji v letech 2014-2022

The thesis focuses on a revenue budget item – the property tax. Based on a comparison, i tis evident that between the examined years 2014-2022, the capital city of Prague recieved a lower amount of financial resources from property tax revenues each year compared to all municipalities in the Central Bohemian Region combined. For all the years combined, the total property tax revenue of Prague amounted to 58,35 % of the total property tax revenues of all municipalities in the Central Bohemian Region combined. In 2020, the property tax revenue in the capital city of Prague amounted to 1 370 542 088,25 CZK, representing an increase of 510 687 643,16 CZK (59,40 %) compared to 2019, due to a municipal ordinance that changed the local coefficient from 1 to 2. This brought Prague closer to all Central Bohemian municipalities. Among the Central Bohemian municipalities, categorized by population size, the total property tax revenue in the Central Bohemian Region was contributed by municipalities with up to 3 000 inhabinants, followed by those with over 10 000 inhabitants, and finally by municipalities with 3 000 to 10 000 inhabitants. It was also found that in each of the examined years 2014-2022, the revenues from property tax constituted a higher share of the total revenues of all Central Bohemian municipalities combined compared to the capital city of Prague – on average by 4 %. The comparison also shows that, in all the observed years, the amount of financial resources from property tax revenue per capita in the capital city of Prague was lower compared to all municipalities in the Central Bohemian Region, on average by 463,61 CZK. The research indicates that the increase in the amount of financial resources from property tax revenues over the observed years is mainly driven by legislative changes.