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EN
The key issue is indicating a method of establishing municipal real estate resources. This will give an answer to how a municipality self government becomes the owner or perpetual lessee of a real estate. Real estates become a part of municipal real estate resources mainly as a result of execution of communalization regulations. Furthermore, the resources become larger due to the execution of the pre-emption right, by acquisitive prescription, statutory inheritance or transfer of a property. Due to the fact that every local self government unit has its own real estate resources, processes of establishing these are of crucial importance.
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EN
This paper deals with municipal area defined by urban area of a municipality, counted area of municipality and total area of municipality. The aim of this paper is to determine whether the municipal area or the number of inhabitants of the municipality affect the expenditure associated with municipal area, how signifficant is this effect and what is the progress of a possible dependence. The influence of these variables is studied in this paper through correlation and regression analysis between the municipal area or population of municipality and municipal expenditure associated with the municipal area and revaluated to 1 ha. This paper assesses whether it is appropriate to use the municipal area as a criterion for the Czech tax assignment system. The analysis is performed on the example of the Zlín Region municipalities.
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