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Comparison of tourism services supply and their influence on local developement in chosen municipalities - Hluboka nad Vltavou, Trhove Sviny
SYROVÁTKOVÁ, Hana
The aim of my diploma thesis was based on evaluation of the offer of tourism services in towns Hluboka nad Vltavou and Trhove Sviny and their comparison with the wiew of contribution of tourism for the municipality and its budget. In the thesis there an offer of the tourism services is mapped, the impact of tourism on municipal budgets is analyzed and the tourism multiplier in both municipalities is set. As the output of the thesis is recomended to set a position of destination manager in Hluboka nad Vltavou, a position of project manager in Trhove Sviny and another minor remedies headed towards tourism develoment in Trhové Sviny.
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The municipal use of the local rate of the real estate tax in 2009
MATĚJŮ, Zuzana
This Bachelor thesis is focused on municipal use of local rate of real estate tax in 2009. The first part of this thesis basicaly defines a term municipality and municipal budget. Further it explains the status of real estate tax in municipal budgets and in the Czech tax system, and finaly specifies the method of calculation of real estate tax. The second part of this thesis specifies spread and reasons of introduction respectively imposition of local rate by municipalities in the Prachatice's tax office competency and then specifies an incidence of the introducing the local rate in five municipal budgets.
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The Economy of Municipalities in the Czech Republic
PROCHÁZKOVÁ, Eva
The bachelor work deals with the analysis of municipalities financial control principles, their management evaluation and subsequent analysis of the economy of the town Milevsko in 2003 {--} 2007 period through the monitoring of income and expense aspects of the local budget, the result of trading income and indebtedness and also application of the US Research method.
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The Relationship between Municipal Development Program, Budget Outlook and Annual Municipal Budget
SYSLOVÁ, Pavlína
The bachelor{\crq}s thesis deals with the municipality development programme, budget outlook, and annual municipality budget in selected sample municipalities. In the theoretical part, the thesis studies individual documents, their legal regulation and recommendations for their preparation and application. The practical part contains an analysis of the existing links between the municipality development programme, budget outlook and annual municipality budget. It also includes a more detailed description of links between the development programme and financial instruments, i.e. between the budget outlook and the annual budget of the municipality, the city of Plzeň. According to the results of the analysis of examined municipalities, the current situation is not very satisfactory. The municipalities do not use the municipality development programme and financial instruments as defined by the recommendations for their preparation and application. Particularly in smaller villages, there is no education in this field and the regulations are frequently infringed.
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Evaluation of the Effectiveness of Financial Links in Local Public Sector
MINAŘÍKOVÁ, Iva
The thesis is called Evaluation of the Effectiveness of Financial Links in Local Public Sector. Main goal of the thesis is the appreciation of the expense effectiveness of organization established by municipal corporation. First theoretic part explains and summarizes essential characteristics of local and regional public sector, principles of municipal authorities and deals with essential document of municipal authorities {--} the budget. In the next part the thesis deals with individual kinds of public estates and forms of assurance in municipal territory. In the practical part the thesis is focused on public estate securing in social sphere by establishing a contributory organization. The analysis of particular contributory organization´s economy is performed and the steps which increase efficiency and economy of the organization´s expenses are introduced. At the end there is short summarization of practical knowledge about the way how to ensure public estates through the establishing of organizational component, its advantages, disadvantages and reasons why this form of assuring public estates is not used too much nowadays.
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Analysis of proportion of municipalities' tax revenues
Frýdová, Adela ; Peková, Jitka (advisor) ; Tvrdoň, Vladimír (referee)
This thesis deals with economic analysis of three different sized municipalities. Being specific, the largest one Karviná has 62 661 inhabitans. The smaller one Studénka has 10 168 inhabitans and the smallest Liptaň has 463 inhabitans. The chosen period begins in 2005 and finishes in 2009. The first part of my thesis is theoretical. There is a description of municipal law, fiscal decentralization, municipal tax, other taxex and municipal budget. Several aspects of categorization concerning revenues and expenditures are described in this first part. The second part is practical. The data have been collected from internal sources of the municipal offices. Different categories of revenues and expenditures are analyzed. I focus on tax revenues of particular budgets, as shared tax, exclusive tax and municipal tax. In addition, observation of time development in structure of particular groups of taxe sis made. The whole part is accompanied by a great range of tables and graphs which enables the reader understand the subject.
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Analysis of effects on local development of subsidies provided to municipalities
Kvítková, Radka ; Peková, Jitka (advisor) ; Pělucha, Martin (referee)
The purpose of the thesis is to analyse subsidies system of municipalities in Czech Republic. The thesis examines needs and development of municipalities in the context with their financing. The theoretical part defines the basic terms relating to municipal revenues with orientation on subsidies. Furthemore, it analyzes and evaluates possibilities of acquiring of subsidies and their subsequent usage. In the process of obtaining these financial resources procedural requirements and some principles must be complied. Due usage of subsudies is controlled afterwards. Folowing part of my thesis on the base of analysis and comparison of a few concrete municipalities with different size provides information on methods that municipalities use to obtain subsidies, how effective they are in using them, whether the subsidies are sufficient and how they affect needs and development of municipalities. In the conclusion my thesis evaluates whether bigger municipalities, in comparison with smaller ones, are more succesful in aquiring of subsidies and what is the effect of this successfulness on the standard of provided services by municipalities that are different in size and whether this standard of publicly provided services is identical.
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Filling budget on concrete conditions of municipality Lodhéřov
Stárková, Kateřina ; Nováková, Štěpánka (advisor)
The main aim of the bachelor thesis is to acquaint with legal form of municipalities in Czech Republic and their economy. Analysis of municipal economy is apllied to concrete example of municipality Lodhéřov. The thesis is divided into two parts. First part is theoretic. This part defines basic terminology used in connection with municipalities and their budget, such as municipal competency, municipal authorities, municipal budget, municipal budgetary process or actual budget structure. The second part describes economy of municipality Lodhéřov. This part analyzes revenues, expenses and financing of municipality Lodhéřov for years 2006, 2007 and 2008. Thesis is further focused on filling budget in analysed years.
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The prediction of revenues of municipal budgets
Radilová, Marcela ; Sedmihradská, Lucie (advisor) ; Sedmihradská, Lucie (referee)
The core theme of this bachelor thesis is the prediction of revenues of municipal budgets. For this work I have chosen budgets from the town Humpolec. The main goal of this bachelor thesis is to describe how Humpolec prepares the revenue side of the budget and evaluate which one of the methods of prediction is suitable. These methods of prediction are: simple moving average, exponential smoothing, transformation moving average, regression against time and expert's assessment of the town Humpolec. During the calculation of prediction I determined that the expert's assessment is not the most ideal prediction method for all tax revenues. The expert's assessment is the right prediction method for all types of the individual income tax and for the corporation income tax paid by municipalities. For the value added tax and corporation income tax it would be more suitable use the regression against time method. Transformation moving average is the best for prediction of fees. It is more complicated with real estate tax, because no method of prediction emerged as a definitive "winner". For this kind of tax revenue I would choose either the expert's assessment or the regression against time method. Through my research I have demonstrated that it is not recommended to use one method of prediction for all revenues; rather, it is better to assess each section and choose the method of prediction best suited to the specific revenue type.
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Management of the property chosen village
Bakaj, Michal ; Sedmihradská, Lucie (advisor)
The Czech Republic is gradually proceeding to fiscal decentralisation in order to assing the responsibility to municipal units. Proportionally to this fact, an increase in importance of municipal budgets and municipal responsibility for disposing of municipal property is expected. The core theme of this bachelor work is an analysis of the property management in municipality Hodice in the period from 2001 to 2007. On the basis of both theoretical and practical knowledge of the chosen field of property management this work deals with a question whether tax revenues of a selected municipality are also sufficient for a municipal property increase and tries to prove the interdependence between total revenues and the property level of a selected municipality.
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