Tax Revenues Structure of Municipal Budgets in Size Groups of Municipalities

The main share of municipal budget sources in the Czech Republic consists of tax revenues. These tax revenues of municipalities are on the one hand the shares of selected taxes, which are income tax, value added tax and real estate tax, distributed according to the established criteria, and on the other hand other income, e.g. from fees. The paper is focused on the observation of the share of individual portions of tax revenues in the structure of total tax revenues of municipalities. For this evaluation, the municipalities are divided into 11 size groups, in which are assessed the shares of individual items on total tax revenues and the size of tax revenues per capita in individual size groups of municipalities. By the observed values and the income structure can be examined what affects the tax revenues in size groups of municipalities. Although the rules for tax revenues of municipalities are unified, the individual conditions of individual municipalities are manifested by differences in resources of economy management. Attention is also focused on the causes that affect the size of tax revenues of small municipalities.