Abstract
The decision about which tax revenues are the basis of regional budgets governments, significantly affect the finances of municipalities, counties, and all components of public administration for many years. Local taxes are part of the tax system of number of countries.
In the Czech Republic fulfills this role in particular, local fees and taxes of real estate. When considering the strenghtening of municipal budgets a question arises whether to set on the path of redistribution of tax revenues of existing taxes, or seek other revenues, or how to modify and use existing recources.
Replies can be searched in the past as well as in the present.