Problematika nedaňových příjmů obcí
On non-tax income of municipalities

Summary/Abstract: If we think about the question of which side of the municipal budget is more important, whether revenues or expenditures, it is obvious at first glance that revenues are a determining factor for the amount of expenditures. Each municipality can spend only as much money as it has, but on the other hand, it is also necessary to respect that municipalities in our state perform some irreplaceable functions that are important not only for their local population, but also for society as a whole. In order to be able to provide them financially, at least in general terms, they must have the necessary level of their income. It follows that the overall level of revenue must, in general, be adjusted to total expenditure. In considering how much income a municipality should have to fulfill the tasks that society expects from them, its degree of self-sufficiency is important, following the structure of its revenue side of the budget.

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