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The Czech Republic is one of many states where the new legal regulation of tourist taxes was introduced to limit the shortcomings of the original regulation. The aim of this paper is to define the opportunities and threats of the new regulation in the Czech Republic in the area of tourist taxes. To achieve the purpose of this article, the tourist tax is defined and Czech legal regulation valid until the end of 2019 and since 2020 in the given area is analysed. The hypothesis that the new regulation is perfect and ideal for the tax administration and for the municipalities was confirmed only partially. While most of the critical issues were solved and the new tourist charge is a good step for both municipalities and the tax administration, the charge rate of 21 CZK in 2020, resp. 50 CZK in the following years is not adequate. With the new regulation, municipalities got new opportunities, primarily to increase their revenues. The single tourist charge makes the system easier for all stakeholders: for municipalities, for tourists, and for quartermasters. Issues arise especially concerning the simplified evidence and the non-chargeable long-term stays. Municipalities should be particularly careful when defining the exemptions and differentiating the charge rate for specific dates in the year, or specific parts of the municipality. The unequal treatment might be seen as discrimination or even unfair public incentive. Česká republika je jedním z mnoha států, kde byla zavedena nová právní úprava daní z cestovního ruchu s cílem omezit nedostatky původní úpravy. Cílem tohoto příspěvku je definovat příležitosti a hrozby nové regulace v České republice v oblasti turistických daní. Pro dosažení účelu tohoto článku je definována turistická daň a analyzována česká právní úprava platná do konce roku 2019 a od roku 2020 v dané oblasti. Hypotéza, že nová regulace je dokonalá a ideální pro správu daní a pro obce, se potvrdila jen částečně. Zatímco většina kritických otázek byla vyřešena a nový turistický poplatek je dobrým krokem jak pro obce, tak pro daňovou správu, sazba poplatku 21 Kč v roce 2020, resp. 50 Kč v následujících letech nestačí. Díky novému nařízení dostaly obce nové příležitosti, především ke zvýšení příjmů. Jednotný turistický poplatek usnadňuje systém pro všechny zúčastněné strany: pro obce, pro turisty a pro ubytovatele. Problémy vyvstávají zejména ve vztahu ke zjednodušené evidenci a k neupoplatněným dlouhodobým pobytům. Obce by měly být obzvláště opatrné při definování osvobození a rozlišování sazby poplatku pro konkrétní části roku nebo konkrétní části obce. Nerovné zacházení lze považovat za diskriminaci nebo dokonce za neoprávněnou veřejnou podporu. The Czech Republic is one of many states where the new legal regulation of tourist taxes was introduced to limit the shortcomings of the original regulation. The aim of this paper is to define the opportunities and threats of the new regulation in the Czech Republic in the area of tourist taxes. To achieve the purpose of this article, the tourist tax is defined and Czech legal regulation valid until the end of 2019 and since 2020 in the given area is analysed. The hypothesis that the new regulation is perfect and ideal for the tax administration and for the municipalities was confirmed only partially. While most of the critical issues were solved and the new tourist charge is a good step for both municipalities and the tax administration, the charge rate of 21 CZK in 2020, resp. 50 CZK in the following years is not adequate. With the new regulation, municipalities got new opportunities, primarily to increase their revenues. The single tourist charge makes the system easier for all stakeholders: for municipalities, for tourists, and for quartermasters. Issues arise especially concerning the simplified evidence and the non-chargeable long-term stays. Municipalities should be particularly careful when defining the exemptions and differentiating the charge rate for specific dates in the year, or specific parts of the municipality. The unequal treatment might be seen as discrimination or even unfair public incentive.

Why taxpayers are not paying the taxes? Maybe some do not want to. Maybe some do not have money to pay. Maybe some are not apprehensive about sanctions. Moreover, some of them even do not know they are obliged to pay. This article deals with the last two issues: sanctions in local charges and promotion of local charges. As there is no classification of sanctions in tax law in the Czech Republic, it is necessary to describe and analyze the law in this area and compare de lege lata regulation with the intended amendments. The second part of the article is focused on how local charges are promoted by State or local self-government units, or how local charges should be promoted, while using the analytical method. This is the aim of the paper. The hypothesis to be confirmed or disproved is that the promotion of local charges is not adequate to get taxpayers to pay local charges (on time, in correct amount, at all). Finally using the synthesis of gained knowledge the best tax promotion mix is presented. Proč poplatníci neplatí daně? Možná někteří nechtějí. Možná někteří nemají peníze, aby zaplatili. Možná se někteří nebojí sankcí. Možná dokonce někteří ani neví, že by platit měli. Článek se zabývá právě posledními dvěma oblastmi: sankcemi v oblasti místních poplatků a "reklamou" na místní poplatky. Protože v České republice neexistuje klasifikace sankcí v daňovém právu, je nezbytné popsat a analyzovat právní regulaci v dané oblasti a porovnat regulaci de lege lata s připravovanými novelizacemi. Druhá část příspěvku je pak zaměřena na to, jak jsou místní poplatky propagovány státem a územními samosprávnými celky, či jak by propagovány býti měly, přičemž je využito analytické metody. To je také cílem příspěvku. Hypotéza, kterou článek potvrdí či vyvrátí, uvádí, že stávající propagace místních poplatků není dostatečná k tomu, aby poplatníci platili místní poplatky (řádně a včas). Nakonec, za využití syntézy získaných znalostí, je navržen nejlepší propagační mix. Why taxpayers are not paying the taxes? Maybe some do not want to. Maybe some do not have money to pay. Maybe some are not apprehensive about sanctions. Moreover, some of them even do not know they are obliged to pay. This article deals with the last two issues: sanctions in local charges and promotion of local charges. As there is no classification of sanctions in tax law in the Czech Republic, it is necessary to describe and analyze the law in this area and compare de lege lata regulation with the intended amendments. The second part of the article is focused on how local charges are promoted by State or local self-government units, or how local charges should be promoted, while using the analytical method. This is the aim of the paper. The hypothesis to be confirmed or disproved is that the promotion of local charges is not adequate to get taxpayers to pay local charges (on time, in correct amount, at all). Finally using the synthesis of gained knowledge the best tax promotion mix is presented.

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.

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.

The Bachelor's thesis is focused on the area of municipal waste. It describes and compares the actual legislation of municipal waste (mainly methods of payments for municipal waste according to the present acts and codes) in Slovak and Czech Republic. The second part of the thesis is an application of the theory, described in the first part, to examples of communities from these two countries. The aim of the analysis of payments for municipal waste in two communities is to appraise and compare effectiveness of chosen kinds of payments for municipal waste, eventually to mention their absences and contributions.