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The Specifics of Fiscal Position of Rural Municipalities
SOUKUPOVÁ, Lenka
The aim of this thesis is to analyse the financial situation of rural municipalities and define their specifics. The analysis deals with rural municipalities in the districts of České Budějovice, Prachatice and Jindřichův Hradec. It comprises several partial analyses {--} the analysis of civic amenities, the analysis of expenditures (according to the type and branch categorization of budget structure), the analysis of revenues (tax, non-tax, capital and subsidies), the calculation of budget surplus, the analysis of financial independence, and the calculation of an indebtedness index. The analysis of revenues has shown that rural municipalities are to large extent dependent on tax revenues, particularly on the portion of shared taxes that they are not able to directly influence, as the amount of the taxes depends on the number of inhabitants living in the municipality. That is why the rural municipalities can not afford too expensive investments. Consequently, if follows from the above-mentioned analyses that the respective municipalities are almost debtless, and their financial stability is considerably high. However, as a result, the smallest municipalities still miss sewage systems and gas distribution systems. Other problems also include bad traffic accessibility, lack of job opportunities and few social, cultural and sport facilities.
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