The state creates centralized money fund which is responsible for the accomplishment of tasks, the local self-governmental authorities under which we understand towns, villages, territorial units etc. - all of them themselves set up their own funds which belong to the state budget. The territorial unit as the organ which has been chosen for the analysis of the diploma thesis is decentralized power of the state. It takes the responsibility for management of own affairs as well as for matters of public interest. It manages property and resources according to approved budget.The practical part of the diploma thesis focuses on analysis of tax revenues of chosen self-governmental units. Tax revenues constitute the most important part of budget of territorial units.The basis of tax revenues constitutes the strake of income tax of personal income and the tax of motor vehicles, which we pay attention to in the diploma thesis. To ensure the high quality of analysis we follow available final accounts of a particular self-governing region.