My bachelor thesis is focused on local charges in connection
with their income into the municipal budget. Local taxes are
income for the municipality. It can choose from nine local
charges in the exhaustive enumeration of the Act No. 565/1990
Coll, on local charges, the description of this work also
brings. One of the key points of entry is the issue of charge
for use of public spaces, the work includes a description of
adjustments to this charge. After the theroetical part is a
practical treatise on the problems highlighted by the
introduction of this charge appeared. A common mistake is the
lack of definiton in the generally binding regulations, which
the municipality local charges introduced. The thesis points
out these discrepancies and also offers solutions. The same
brings in part on the administration and enforcement of local
taxes, which after the general section highlights the problems
that occur during a dispute between the taxpayer and tax
administrator, it means a local authority.