Daň z nemovitých věcí v malých obcích

The main object of this master´s thesis is to identify what knowledge have municipalities´ representatives of their competence of property tax. Theoretical part is a basis for a practical part describing the municipality and its functioning, tax income, property tax and economical monitoring. The practical part includes interviews with seven mayors at municipalities with population below 550 inhabitants at Jindrichuv Hradec area. By analyzing these interviews I realized that nearly 29 % of respondents didn´t know what competence they have regarding property tax. This result can´t be applied to the entire Czech Republic because it may be misrepresented by the respondent´s selection. There appeared only one municipality representative that considered increase in a local coefficient of property tax, while the other respondents either didn´t know about this option or didn´t increase a tax because of two reasons: they wanted to avoid conflicts with inhabitants or their municipality´s income has been sufficient. My thesis brings the ideas and recommedations helping to increase property tax to municipalities´ budgets as well as better knowledge of property tax to municipality representatives.