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The financing of local authorities in the Czech Republic and the Slovak Republic
Ženíšková, Petra ; Čermák, Jiří (advisor) ; Josef, Josef (referee)
As the name suggests, the thesis is focused on the issue of financing of municipalities in the Czech Republic and the Slovak Republic, with a sub-aim of the thesis presents the comparison of the systems of budgetary allocation of taxes in both countries. The theoretical part, namely the literature review, defines the public sector, state administration and territorial self-government, defines villages, their revenues and expenditure and, finally, describes the systems of budgetary allocation of taxes. The core of the second, analytical part consists of a targeted analysis of the management of the selected municipalities, i.e. municipalities of the Czech and of the Slovak, in the years 2009-2014. This part also contains a brief description of the selected municipalities and model calculations of the predicted and hypothetical revenues ( according to the model of financing of the second state), with which it is carried out the comparison of the systems of budgetary allocation of taxes of the two states. At the conclusion of the thesis are described and evaluated the results.
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