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Proposal of the Commune Economy Improvement
Němeček, Josef ; Schneider, Jaromír (referee) ; Lajtkepová, Eva (advisor)
This thesis deals with money management in municipality Březnice in Zlin region. Its theoretical part sums sup the most important pieces of knowledge concerning municipality functioning, money management and also concerning budget tax determination. The practical part comprises the analyses of the status of municipal money management both in the field of budget receipts and expenditures and in the field of money management of municipal property. In terms of previous pieces of knowledge, there is carried out SWOT analyses, there are set the problematic fields of municipal money management and defined proposals for improving including also contribution for municipality and the level of realization.
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The Improvent Proposal of Financial Management of The Local Autthority
Kaufmannová, Jana ; Musil, Josef (referee) ; Zeman, Václav (advisor)
This thesis deals with money management in municipality Libchavy in years 2005 - 2007. Its theoretical part sums sup the most important pieces of knowledge concerning municipality functioning and money management of municipality. The practical part comprises the analyses of the status of municipality money management in the field of budget receipts and budget expenditures. In terms of previous pieces of knowledge, there are defined proposals for improving money management and contribution of municipality.
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Politika vykrmování na příkladu krajského dotačního programu v Plzeňském kraji
Olšová, Barbora
The goal of the thesis is to detect the prevalence of pork barrel politics in Plzeňský kraj in the context of the chosen regional grant. This paper consists of different definitions of pork barrel politics from both Czech and international authors. The chosen research program is PSOV PK. Research models consider decision criteria for grant allocation. The thesis includes a description of the model's dataset. The model is specified in methodology. Results are presented quantitatively and graphically. The conclusion contains a critical evaluation and comparison of local and international academic literature.
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Abolition of Super-Gross Wage in the Czech Republic through the lens of the Multiple Streams Framework
Kalina, Martin ; Ochrana, František (advisor) ; Kohoutek, Jan (referee)
In general, the changes in the area of taxation do not represent anything exceptional. But sometimes a change comes along that leaves a more significant mark on people's minds as the super-gross wage did. It came into being in 2008, as part of the reform of public finance of that time. Despite numerous attempts and efforts to cancel it, it lasted for 13 years. It was finally cancelled at the end of 2020 amid the COVID-19 epidemic. The final thesis, therefore, focuses on its definitive abolition. The aim of the diploma thesis is to examine the abolition of super-gross wage from the point of view of public policy and to understand the process of the abolition of super-gross wage in the Czech Republic with regard to both the policy stage of agenda setting and the policy stage of decision making. The thesis looks at the research problem through the lens of the multiple streams framework. It is conceived as a qualitative case study, where the data represent media outputs that are analysed using thematic analysis.
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Differences in the structure and dynamics of government spending in selected European countries
MOJŽÍŠKOVÁ, Markéta
The aim of this diploma thesis is to present similarities and differences in the structure and dynamics of government expenditure in selected European countries with an emphasis on causal connections. This work examines the function of public finances and the role of the government sector. It further explains the international classification of government spending, and it focuses on the influences that act on the size and structure of government spending. The analytical part of this work includes calculations of government expenditures that are divided into four groups. All the groups are examined in percentage and per capita based on formulas discussed in methodology.
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Legitimation of regional airports in the Czech Republic - case study of Pardubice Airport
Valečka, Filip ; Witz, Petr (advisor) ; Vejchodská, Eliška (referee)
This thesis focuses on Czech regional airports and its problematics in relations to public finances. Despite the small country which Czech Republic is, regional airports are common in our regional cities. Mostly are these airports operated by regions and managed by their councils. That means financing from public budgets. First part of my thesis confirms that running these big infrastructure projects is very expensive. Moreover, none of them is profitable. And it is not caused by passing Covid pandemic in the last years. Regional airports are long term loss-making projects. The analytical part discusses about one case study of Pardubice Airport located in the east of Bohemia. Research evaluates a new project of Jan Kašpar Terminal in relation to its legitimacy. But the question is, how to observe legitimacy of public projects? This thesis builds the research on three dimensions of legitimacy inspired by analysis of authors Witz et al. These dimensions are majority, morality and thrust. Outputs are based on content and media analysis. The output is undefended legitimacy as a whole and the project remains questionable, especially because of missing strategy of development, hidden political controversies or inaccurate study which was used for public political decision-making.
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Revenue Autonomy of Municipal Budgets
DVOŘÁKOVÁ, Aneta
The aim of this bachelor's thesis is to determine and to assess the state and development of the level of revenue autonomy of municipalities in the Czech Republic. The topic of the bachelor's thesis is part of the issue of public finances and fiscal decentralization; therefore, the literary research of the thesis is devoted to these terms. With the main goal, this work is devoted to three sub-goals. It concerns the characterization of the revenue, expenditure and balance of the municipalities, the comparison of the autonomous revenue of municipalities Krtov and Pec pod Sněžkou and the preparation of an overview of the autonomous tax revenue of the municipalities in countries, that are members of OECD. For all municipalities in the Czech Republic, rate of revenue decentralization, an indicator of revenue autonomy, an indicator of tax autonomy are calculated, and the development of autonomous revenue of municipalities in the Czech Republic is commented here. For size groups of municipalities, the share of autonomous revenue per inhabitant and the degree of revenue autonomy are compared.
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The Impacts of the Covid-19 Pandemic on Municipal Budgets in the Czech Republic
NOVOTNÁ, Karolína
This bachelor thesis focuses on municipal budgets of municipalities in the Czech Republic during the COVID-19 pandemic. This pandemic culminated in 2020 but it has led to consequences that remain significant in the coming years. The bachelor thesis consists of a theoretical and a practical part. The theoretical part includes topics that inquire into the budgets of municipalities, their expenses, incomes, and the causes of financial fluctuation. Further, it examines the economic development and the government budget policy of the Czech Republic during the COVID-19 pandemic. The practical part deals with the analysis of financial management of municipalities in the Czech Republic and the quantification of the impacts of the COVID-19 pandemic on their budgets. It also pursues to identify the causes behind that. The municipality Český Krumlov was chosen as an exemplary model of the financial management during the pandemic crisis.
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