Tax policy of municipalities

This thesis deals with tax on immovable property and local taxes in Cesky Krumlov, Jindrichuv Hradec, Prachatice a Strakonice. The main objective is to evaluate the development of tax income from real estate tax and selected local taxes. Work identifies the reasons for significant changes between these revenues in the years 2002-2015. The greatest differences in revenues of tax on immovable assets in the years 2002-2015 were caused by two major changes in this tax. Specifically, the Law no. 261/2007 Coll., which introduced the possibility to provide the local coefficient of 2, 3, 4 or 5, and thus significantly increase its revenues and the city budget. The most local municipalities have begun to apply the coefficients since 2009. Another significant intervention in the real estate tax was Law no. 362/2009, which doubled tax rates, with effect from January 1st, 2010. The most noticeable growth in the revenues from local tax on dogs appeared between 2003 and 2004, when the city increased local tax rate of dogs because the Law no. 229/2003 Coll., changed maximum tax rate from CZK 1,000 to CZK 1,500. The most significant change in local taxes on waste brought Law no. 174/2012 Coll., which doubled the maximum rate, with effect from January 1st, 2013. But the municipalities were not affected by this change because the cities kept the level of rates to the level of previous years.