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Own revenues of the district Horní Počernice
Melichar, Lukáš ; Sedmihradská, Lucie (advisor) ; Kubík, Rudolf (referee)
This Bachelor thesis deals with revenues of Horní Počernice, which is a district of the capital city of Prague. In the first part there is described theoreticaly a financial system of municipalities, in the second section there is undertaken an analysis of Horní Počernice's revenues. The budget in 2008 is described, together with the management in the first half of the year 2009 and there is constructed the current and capital budget. The final part compares the revenues of the Horní Počernice and a city in Central-Bohemian Region with approximatelly the same size -- Brandýs nad Labem -- Stará Boleslav. The realized analysis showed that the main source of the revenues of Horní Počernice are grants from the budget of the capital city of Prague and from the state budget. Revenues of Brandýs nad Labem mainly differed in the volume of the tax revenues. In contrary to the budget of the analyzed urban part, the tax revenues contain also revenues from the Value Added Tax, Individual Income Tax and Corporate Income Tax. The total revenues of the analyzed municipalities markedly differ. According to compiled current budgets can be claimed, that both municipalities had during analyzed years 2006 -- 2008 a positive balance of the current budget.
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Self incomes of city district Dolní Počernice
Brejcha, Tomáš ; Sedmihradská, Lucie (advisor) ; Kubík, Rudolf (referee)
This bachelor thesis concernes with self incomes of Prague city district Dolní Počernice. Analysis of these incomes is the main goal of this work, then comparing them with incomes of municipality Šestajovice. I also consider the opportunity of annexation of Šestajovice to the capital city Prague. In the first teoretical part is described the arrangement of Prague and the way of it's financing, so as financing of city districts of Prague and municipalities. In the following part is the analysis of self incomes of Dolní Počernice in year 2008. The last part includes comparation of incomes of both subjects. After above mentioned analysis and comparations I confirmed my presumption that the Dolní Počernice's possition is more profitable, mainly thanks to chance of higher financial sources for investment projects and lower risk conected with filling the budget. Based on these analysis it is possible to claim that for Šestajovice would be preferable to annex to Prague, however this is not actual nowadays.
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Municipal debt and possibility of its regulation
Duková, Naďa ; Peková, Jitka (advisor) ; Pilný, Jaroslav (referee)
Tato práce je zaměřena na problematiku municipálních rozpočtů. V úvodní části práce je pospán vývoj samosprávy s důrazem na způsob rozpočtování a řešení problémů související s nedostatkem finančních prostředků a vznikem zadluženosti. Další část je věnována podrobné analýze příjmů rozpčtů obcí, zejména možnost obcí ovlivnit jejich výši. Dále je popsána problematika analyzování nutnosti cizích zdrojů financování, která by měla vycházet z dlouhodobého plánu rozvoje obce a také víceletého rozpočtového výhledu. Současně je také nastíněna problematika úlohy státu při regulaci municipální zadluženosti. Popsány jsou nástroje, které k tomu může využít. Nakonec je popsána situace měst a obcí v České republice a srovnávací analýza se zeměmi Evropské unie
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