Místní koeficient u daně z nemovitých věcí v ČR

This thesis deals with real estate tax and above all the local coefficient, which multiplies the resulting tax. The main aim of this thesis is to find out, with these three case studies, how the increase of the local coefficient will affect the income from the real estate tax, the municipal budget and whether the municipalities fulfill the purposes for which they are using the acquired funds by introducing the local coefficient. The objectives are demonstrated on three selected municipalities - Chrastava, Semily and Hrádek nad Nisou. It has been found that Chrastava earns the highest income from the real estate tax per capita and that all three municipalities have essentially spent the funds for the purposes they have commited to citizens and thus not abusing their powers to raise their income with the local coefficient.