RISKOVÁ, Lucia: Local taxes in municipal budget [Thesis] – Technical university of Zvolen, Department of Economy and Management of Forestry. Head of bachelor thesis: Ing. Emília Balážová, PhD. Degree of professional qualifications: master degree, in short „Ing“. Zvolen: TU, 2019. 57 s.The thesis is divided into two parts. The first part deals with the issue focused on the budget process, budget system, state budget and its main features, and principles. In addition, revenues and expenditures are divided into the state budget and the results between income and expenditure are included. The work explains the stages of the budgetary process and the budgetary principles. The budgetary process is closely related to the self-government, which is based on a municipality and a self-governing Region. The municipality, as a self-government, must fulfill the tasks, that are defined in this work. The municipal council and mayor of the municipality exclusively belongs to the municipality, which are the part of this work, as well as the general council and the municipal office. An integral part of this work is the local budget and its distribution of income and expenditure. The taxes and division of tax system are also characterized in the first part of the thesis. The tax is divided in several ways, but the most important for us are local taxes. In the second part the thesis focuses on the problems of a specific municipality. It describes the budget of the municipality Dobrá Niva for the period of 2013 to 2017, current and capital revenues and expenditures as well as financial operations. The work includes an analysis of local taxes, where the major income in the municipality of the general budget were mainly property tax, dog tax, accommodation tax and municipal and small construction waste tax, which are detailed analyzed for the reference period from 2013 to 2017. The final part of the thesis describes the planned budget for 2018-2020.