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COMPULSORY PAYMENTS RELATED TO IMMOVABLE ASSETS – EXCEPT FOR THE TAX ON IMMOVABLE PROPERTY Daňové zatížení majetku se spojuje zejména s daní z nemovitých věcí, ale je třeba vidět, že i další platby, které mají povahu poplatků či odvodů se dotýkají nemovitého majetku. Vedle státních poplatků jsou to poplatky místní. S nemovitou věcí se spojují zejména poplatek za zhodnocení stavebního pozemku možností jeho připojení na stavbu vodovodu a kanalizace, poplatek za užívání veřejného prostranství či poplatky spojené s odpadem, ale i další. URL: https://unibook.upjs.sk/ Property is usually associated with the tax on immovable assets. Nevertheless, it is necessary to recognize that other charges or payments are related to immovable property. These payments can be divided into two categories – state and local. There are charges connected with the appreciation of a building site, the possibility of a connection to a water supply system or a sewage network, a fee for the use of public property or charges linked to waste items etc.

1 Abstract The topic of the presented thesis are issues related to public spaces. Public spaces are defined in the Municipalities Act and the Capital City of Prague Act and comprise all squares, streets, marketplaces, sidewalks, public green areas, parks and other areas accessible to anyone without restrictions, i.e. serving public use and irrespective of the ownership of the space. This is the only definition in the Czech legal system and several other norms refer to it. The main purpose of public spaces is their public use. Therefore, the relevant legal rules regulate also the limits of various activities in public spaces. The current legal regulation is rather brief and the topic has not been covered extensively in the legal doctrine as of yet. The aim of the thesis is to summarize the legal rules relevant to public spaces and the regulation of activities on them, as well as to identify issues and ambiguities stemming from the insufficient legal regulation. The first part of the work introduces the definition of public space and its history and illustrates the emergence and abolishment of public spaces. The legal definition characterizes public spaces using the listing of specific types of places and referring to a common characteristic, i.e. accessibility to public. It emphasizes that public spaces are...

The diploma thesis deals with the assessment of the waste management of the town of Letohrad. The first part is focused on the legislation related to the waste management at the municipal level. It sums up duties and competences of a town resulting from the legislation. The description of the current state of the waste management of Letohrad follows, including the used methods of waste collection, waste processing, reuse or disposal. The door-to-door collection of paper, plastic, beverage cartons and metal, and the way of remuneration for sorting those commodities are described thoroughly. Further, the analysis of the amounts of municipal waste produced in the town is performed, including the comparison with the production of the Czech Republic and the Pardubice Region. In the final part, changes of the current waste management system of Letohrad are proposed.

At first, this bachelor thesis analyses and gives the reader an idea about two issues, which are not closely related. One of them is the electronic auctions in procurements, and the second one is financing local self-governing units, specifically one of their tax incomes -- local fees, or rather local taxes. The empirical part of this paper associates these issues. At the start, the thesis researches the dependence of financial savings amount achieved thanks to electronic auctions on the extent of procurements, and then, it applies the relative amount of the average financial saving on the expense of the chosen town in comparison with the income from the local fees and the real estate tax from the year of 2013.

The diploma thesis deals with the matter of setting the municipal fee for the operation of the system of collection, transfer, sorting, use and removal of municipal waste in the Czech Republic with respect to the current changes which came into force on 1. 1. 2013. Upon the presentation of the system of municipal waste management system and its financing in general the theoretical knowledge is applied on specific examples of two selected municipalities. The result of the diploma thesis is a proposal of general methods of the above-defined municipal fee regarding the economic aspects of its setting.

The aim of my thesis was to determine how selected municipalities use local charges for municipal waste collection and to what extent local charges cover the costs for municipal waste collection. Theoretical part contains basic information about the different types of local charges, including the charge for operating a communal waste collection, transport, sorting and utilisation system. The practical part is devoted to an analysis of eleven municipalities in terms of the use of local charges for municipal waste collection, comparison of expenditure on municipal waste management with revenue from local charges for municipal waste collection.

Local charges are written in Act no 565/1990 of Collection about local charges, which currently includes 9 local charges. The municipal council decides, which charges will be collect and their amount. The local charges are then introduced by a generally binding public notice. Options recover arrears by Act no 280/2009 of Collection tax code, which is effective from 1 January 2011. Municipalities have the option to recover the arrears on their own, a tax execution, or may use the services of an executor. The offices used to recover arrears of tax execution. Most often there are the execution of tax deductions from wages, tax execution commandment receivable account with the payment services and tax execution commandments other monetary claims.

This Bachelor thesis is focused on municipal revenues that flow from the way of financing system of municipal waste. Theoretic part deals with ways how the system of municipal waste can be financed. Practical part is aimed at analysis of municipal ordinance public notices of municipalities. We explore the historical situation in each municipality regarding incomes and expenditures and than we make a comparision with the situation in present. In the last part we compare all recieved information.

The aim of my dissertation was to compare and assess how the municipalities I have chosen use the opportunity to introduce local charges. The theoretical part contains basic information about different types of local charges, their purpose, legal regulations and the administration and collection of the charges. The practical part compares collection of local charges in individual municipalities, their contribution to the local budgets and also an assessment of the effectiveness of the chosen charges.

Annotation This bachelor thesis focuses on local fees in general as levied in 2007 by thirty chosen local authorities in the Czech Republic and also on the dog fee charged by five local authorities in the years 2003-2007. The first part of this paper briefly describes local authorities' revenues; the second part explains the legal framework of local fees; the third part provides an analysis of both local fees and the dog fee. The purpose of this work is to examine the relation between local fees and the local population by correlation and regression analysis and describe the trend of the dog fee between 2003 and 2007. The results are as follows: the income from local fees provides a relatively small fraction of the total local authorities revenues; the growth of the local population leads to the increase in the income raised from local fees; the fluctuation in the level of the dog fee has been mainly due to changes in the law.