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Dopady inkasa daně z nemovitých věcí na rozpočty obcí
Lacinová, Veronika
Lacinová, V., Impact of real estate tax collection on municipal budgets. Diplomat thesis. Brno: Mendel University, 2023. The diploma thesis on the topic of Impacts of real estate tax collection on mu-nicipal budgets is in the basic concept divided into a research part, where there is knowledge in the field of territorial self-governments, municipal budgets or types of taxes that are applied to specific issues dealing with the practical part. The aim of this diploma thesis is to evaluate the changes made in the real estate tax legisla-tion and changes in the budgetary allocation of taxes and then evaluate their im-pact on municipal budgets All the above-mentioned impacts were analyzed in se-lected municipalities, which were categorically divided, as stated in the law, into groups according to the number of residents. It was based on data from 2018 to 2022. Each municipality was analysed for the use of changes in the local coefficient and their income. The output of the diploma thesis are recommendations for mu-nicipalities and the Ministry of Finance.
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The Political Budget Cycle of Municipalities in The Czech Republic
Pinlová, Adriana ; Kalabiška, Roman (advisor) ; Palanský, Miroslav (referee)
This thesis focuses on the political budget cycle at the municipal level in the Czech Republic. Using a sample of all 6 254 municipalities observed between 2010 and 2022, it examines whether elected councillors manipulate the public budget in an attempt to secure re-election. Using a fixed effects model, it anal- yses the influence of election and pre-election year on changes in the volume and structure of municipal expenditures. The thesis also offers a comparison of municipalities with extended powers, municipalities with an authorised mu- nicipal office and the remaining smaller municipalities. The results confirm the presence of a political budget cycle for all types of municipalities in the Czech Republic. Before elections, there is usually a reduction in current expenditures (especially in the area of administration) and a subsequent increase in capital expenditures (especially in the areas of transport, culture, sport and leisure activities), which are highly visible and attractive to voters.
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The responsiblity and position of the mayor of a municipality in the system of municipal authorities of up to one thousand inhabitants
Kalátová, Marie ; Kopecký, Martin (advisor) ; Vedral, Josef (referee)
The aim of this thesis is to elaborate in more detail on the topic of the responsiblity and position of the mayor of a municipality, specifically in the system of municipal authorities of up to one thousand inhabitants, which is closely related to a brief but comprehensive overview of the legal framework and other aspects related to the legal status of municipalities and the definition of their competences, for which a mainly descriptive method is used. Furthermore, a questionnaire survey was conducted for the purpose of this thesis, the full text and evaluation of which forms part of this thesis. The thesis focuses on the identification of the legal obligations imposed on mayors by legislation and their practical implementation within smaller municipalities The first chapter of this thesis focuses on a brief overview of the historical development of self-government in the territory of today's Czech Republic, from the early times through the first municipal establishment in 1849, through the establishment of Czechoslovakia, the suppression of self-government during the Protectorate and the rule of the Communist Party, to the Velvet Revolution and the establishment of an independent Czech state. The second chapter focuses on the legal status of municipalities, attempts to define their scope and...
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Limits of efficiency and sustainability of the functioning of the municipalities in Czechia - example of ORP Litomyšl and Chrudim
Šel, Jan ; Hellebrandová, Lenka (advisor) ; Hruška, Vladan (referee)
The subject of the research of the master's thesis is the boundary of the effective and sustainable functioning of small municipalities in the Czech Republic, specifically in the ORP (municipalities with extended powers) Litomyšl and Chrudim. In the Czech Republic, the issue of sustainability and efficiency of small municipalities is a long-term problem that still has not been resolved. Civic amenities are also relevant. Due to the low population size of the municipalities, they often do not reach the corresponding standard. The first part of the thesis presents the institutional context of the development of public administration and self- government in the Czech lands, the Czech Republic and Czechoslovakia. The second part describes theoretical concepts, indices, measures describing the efficiency of municipal governments. The third part of describes the method of selecting the territory, the description of the data and the composition of the set of indicators, which are developed in the analytical part. The analytical part determines the approximate population size from which the municipality is able to ensure basic standards of services for its citizens and at the same time function sustainably. The evaluation - standard chapter determined the basic standard that municipalities should provide...
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Municipal self-government in the Czech Republic (illustrated on the example of Kralupy nad Vltavou City)
Koberová, Michaela ; Stracený, Josef (advisor) ; Sádovský, Stanislav (referee)
The main goal of this thesis named Municipal self-government in the Czech Republic (illustrated on the example of Kralupy nad Vltavou City) is to process and summarize the framework of municipal function in both theoretical and practical way. Also, it is shown how to use the knowledge for didactic purposes. Therefore the thesis is divided into the theoretical, practical and didactic part. The theory answers the questions such as What is self-government? By whom is it executed and where? How is it controlled? The practical part continuously uses collected information and shows how each of self-government aspects works in concrete example of Kralupy nad Vltavou City. The third part is focused on how to apply this issue in teacher training.
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The position and activities of the Czech Medical Chamber
Klůfa, Jaroslav ; Staša, Josef (advisor) ; Svoboda, Petr (referee)
The topic of this thesis is the position and activities of the Czech Medical Chamber. Its aim is to analyze the role and purpose of this professional chamber in the Czech Republic. I have chosen this particular topic because I mean that although the self- government of professional associations, especially the Czech Medical Chamber, belongs to very important institutes of the legal order of the Czech Republic; the literature addresses this issue only marginally. The next reason for my research is the fact, that just the Czech Medical Chamber is very questionable professional chamber. The thesis is composed of five chapters; each of them describes particular aspects of Czech Medical Chamber (CMC). Chapter One is introductory and is trying to explain the notions self-government and public corporation. The last part of this chapter deals the political, economic and sociological aspects of the CMC. Chapter Two consists of two parts. Part One surveys historical development of the CMC from year 1891, when the Habsburg monarchy issued a law on the establishment of medical chambers, to the present. Part Two look at medical chambers in other countries of Central Europe and endeavours to compare these organizations. Chapter three is subdivided into two parts. Part One focuses on functions of the CMS and...
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Selected questions of normative regulation of the Czech educational system.
Fořtová, Michaela ; Sádovský, Stanislav (advisor) ; Jirásková, Věra (referee)
TITLE: Selected questions of normative regulation of the Czech educational system AUTHOR: Michaela Fořtová DEPARTMENT: Department of Social Sciences and Philosophy SUPERVISOR: JUDr. Stanislav Sádovský, PhD., LLM, MSc ABSTRACT: The thesis is devoted to the problems of normative regulation in the sphere of the Czech educational system. At the very beginning it defines regulation and its influence within the framework of jurisprudence in the form of normative regulation. Therefore the dissertation deals with the term of legal standard, its structure and the types of legal norms. It indicates normative regulation in practice, thus in selected laws. Thereafter it performs classification of normative instruments in education, which is made on the basis of law sources difference. The end of this thesis is dedicated to normative regulation of the educational system, which is illustrated by selected documents. Then regulation is evaluated and possibilities of its improvement suggested. KEYWORDS: school system, rule-making, law sources, self-government, inspection
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