Summary This diploma thesis deals with the problem of the determination of the taxes from the perspective of communities, such as the unrepresentable financing instruments of territorial budgets. The issue of ORE has passed since 1993, when it was restored to the territorial self-government (Act No. 367/1990 Coll., on municipalities), significant development and throughout the period of its existence is an important factor affecting the stability and financial independence of the village. Because of the uneven settlement of the municipalities and their large fragmentalizaci were and still are inequitable distribution of funds that leads municipalities to the rivalry among themselves. The question is whether this type of competition from a moral standpoint, if appropriate and is convenient for the residents of the municipalities.