The starting point of this contribution is the analysis of the current state of the makroekonomicko-the fiscal situation and proposals for the methods for its solutions in the field of destination of the proceeds of taxes and their transfers to local authorities of the State according to current legislative rules. This issue is in the current fiscal period appears to be very current and with regard to the ongoing celospolecenskou professional discussion every other subject could make a significant contribution to the mosaic of the final solution a relatively broad platform of lay and professional views on the part of communities, and the draft of the State. In the content of the contribution is submitted to the design model of system modifications in the category of mathematical propoctove of the law through the editing category of the size of the municipality and by adjusting the coefficient of the so-called gradual transitions according to the size of the municipality and the population. This fact implies, according to the gross calculation of increase in funds for the benefit of those municipalities and cities by an average of 15%, with a minimum of 3-5% is also catching up and the city is between 10-30 thousand inhabitants, without having to be mathematically interfere in the coefficient for the 4 largest cities in the Czech Republic. The proposal of this model is based on longstanding budgetary and tax practice of the author from the Czech tax administration
