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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Analysis of Expenditures of Municipalities in Relation to Priorities of Regional Development
 HLASOVÁ, Ivana
The municipal outlays have practically permanent and continuous growing trend. It is not only connected with the growth of prices of raw material and power, but also with the continuous growth of price level of work and services, that the municipalities have to cover. The size of the outlays is also influenced by the extent of tasks that are entrusted into the hands of the individual municipalities by the law. The analysis of classification by kind shows that current expenses comprise 65% of total expenses. The biggest share of those expenses takes non-investment transfer payments to allowance organizations and purchase of water, fuel, power, services and other services. The analysis of classification by branch shows that among the expenses of the municipalities with the biggest importance count three branches, which cover 88% of the total expenses of municipalities. The analysis of dynamics of municipal outlays was made between 2001 and 2005. From 2001 to 2004 expenses increased in all items of the municipal budget. The exception was year 2005 when the current expenses decreased significantly. It was caused by the change of new education law, which radically change the method of financing of primary education.
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Sanctions in Tax System
 HLASOVÁ, Ivana
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