Rozpočtové určení daní ve vybrané zemi

Tax assignment is an important element of public finance and its system determines the character of providing public services. This bachelor thesis describes tax assignment in Ireland and income of local governments, resources of the income, possibilities of influencing its volume and ways how to gain this income. Further, the thesis characterizes tax authority of local governments, possibilities and ways how to fill their budgets. The thesis contains examples of services provided by local governments and structure of income of represantives of each type of local government.