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Evaluation of the Municipality Management in Jindřichův Hradec
Krejcar, Miloš ; Makovičková, Marie (referee) ; Lajtkepová, Eva (advisor)
This diploma work deals with the financial situation of town Jindřichův Hradec in years 2006 - 2009 using selected methods of the financial analysis. Its theoretical part sums sup of the most important pieces of knowledge concerning municipality functioning and money management . The practical part comprises the analyst of the statue incomes and costs and in the field of money management of municipal property. The results of this work are the proposal for possible solutions and should lead to the improvement of financial situation of the village future years.
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Evaluation of Economic Efficiency and Financial Feasibility of Investment Project carried out with Municipality
Kladivová, Tereza ; Vaňková, Lucie (referee) ; Hromádka, Vít (advisor)
This diploma thesis deals with the evaluation of economic efficiency and the financial feasibility of the project realised by the municipality. The thesis consists of theoretical and practical part. In the theoretical background chapter, the author introduces the topic of the public sector and the public investment project. Furthermore, this thesis discusses methods which are used for evaluation of economic efficiency of the public projects and also their financing. The second part deals with the case study of the parking house project in Litomyšl. The author uses knowledge from the theoretical part to evaluate the effectiveness of the project and possible sources of financing.
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Podpora bydlení z rozpočtů obcí v kontextu aktuálních podmínek trhu nemovitostí v ČR
Nováčková, Simona
Nováčková, S. Housing budget support in the context of current housing market conditions in the Czech Republic. Diploma thesis. Brno: Mendel University, 2023. The thesis deals with housing support from the budgets of individual munici-palities in the Czech Republic. The aim of the thesis is to identify and evaluate the possibilities of housing support by municipalities. The output of the thesis will be concrete recommen-dations for municipalities in the field of housing. The theoretical part of the thesis describes the basic concepts and contexts that need to be known in order to understand the current issues of housing and housing policy. In the practical part, based on secondary data, an empirical analy-sis is carried out and problematic areas of housing and housing policy in the Czech Republic are identified. Also, the forms of housing support by municipalities in the Czech Republic and abroad are compared. A case study is carried out which fo-cuses on a specific city in the Czech Republic, Brno.
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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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Development of Municipal Tax Revenues
Křížek, Jan ; Hromádka, Vít (referee) ; Vítková, Eva (advisor)
The bachelor thesis is focused on the development of tax revenues. The bachelor thesis focuses on the theoretical and practical part. The first part of the bachelor thesis deals with the theoretical concept of taxes. Tax revenues of municipalities, changes in the tax designation of municipalities and the budget as such. The second part of the bachelor thesis is focused on the practical comparison of two municipalities Popice and Pouzdrany. The bachelor thesis evaluates and compares the tax development of the municipalities in the period 2012-2021. For the sake of the research, a questionnaire was conducted in the municipality of Pouzdrany to determine the awareness of the residents of the municipality on the issue of municipal tax revenues.
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Zhodnocení hospodaření obce Dolní Bojanovice
Jakubčíková, Monika
Evaluation of the management of village aims to primarily assess the evalu- ation of Dolní Bojanovice village in years 2008 -- 2011. In the first part of the work is performed literature search, with the aid of the is easier to orientate in issues of public administration, villages and their management. These terms are defined by the selected literature and relevant legislation of the Czech Republic. In the practical part is briefly characterized Dolní Bojanovice village and af- terwards an evaluation of management itself. There are presented management results of individual years with detailed analysis of both revenues and expendi- tures. In the conclusion are stated recommendation ways for reducing expendi- tures and increasing revenues of the municipal budget.
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Komparace hospodaření vybraných obcí na území okresu České Budějovice
MAŇHAL, Martin
The main goal of the master thesis is to evaluate the financial management of selected municipalities Hluboka nad Vltavou, Lisov, Borovany, Zliv and Trhove Sviny between 2013-2019 and compare their results, based on the main condition indicators of the local municipal economy. The master thesis is divided into theoretical and practical parts. The theoretical part is processed in the form of literary research. This section clarifies the theoretical basis for budgetary processes at a local and a regional level. Furthermore, the individual tools of financial analysis of municipal management are described with a focus on financial indicators. In the practical part, the budgets and financial management of selected municipalities are analysed and economically evaluated in the medium term. The practical part is further completed with a quantitative questionnaire survey which was submitted to the citizens of the municipalities. The purpose of the completed questionnaire is to determine the perception of the situation regarding the financial management of the municipality and invested funds from the municipal budget.
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The influence of communities upon the amount of their tax revenues
Králík, Martin ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
The purpose of the thesis is to describe and analyse capability of municipalities as subjects creating law to influence own tax revenue. The theoretical foundation of the thesis is definition of self-government and municipal budget aiming at revenue, especially tax revenue in accordance with the budgetary categorization. The main part of the thesis focuses on the municipal budget revenue, which can be influenced by municipaities. It contains two chapters. The first one of them is so concerned with local charges as the payments which the municipalities have the greatest influence on. They decree their introduction or repeal, rate etc. The next chapter of the thesis analyses the authority of municipalities regarding the real estate tax, that is possibility of exemption of real estate touched by natural disaster and exemption of some agricultural lands and set or modification of various coefficients - the local coefficient, the municipal coefficient and location rent. The following part reports on tax authority of slovak municipalities compared with czech ones. Keywords Municipal budget, local charges, local taxes, real estate tax, location rent, municipal coefficient, local coefficient.
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Tax revenue in the budget of a municipality
Vrbata, Tomáš ; Marková, Hana (advisor) ; Boháč, Radim (referee)
Tax revenue in the budget of a municipality The thesis is composed of four main chapters. Each of them dealing with different problems that are connected with the tax revenues of municipalities. Chapter One describes the position of municipalities from 19th century until today. Chapter Two focuses on definition of budget and budget system. Then Chapter Two deals with the basic phases of budgetary process, for example budgetary approval procedure or budgetary control. This chapter also mentions the most important principles of budget. Next subchapter is concerned with the revenue and expenditure of the budget. The third chapter analyzes the tax revenues of municipalities generally. Tax revenue creates the greatest share of the income of municipalities. Tax revenues of municipalities are redistributed according to the Assignment of taxes act No. 234/2000. This act is also described in the Third Chapter. Chapter Four analyses individual municipal tax revenue sources. This chapter is subdivided into three parts. First subchapter concentrates on property tax. Subchapter Two and Three is composed of an analysis of personal income tax and corporate income tax. The last chapter is devoted to other municipal tax revenue, i.e. charges. This chapter consists of three parts. Part One addresses the issue of local...
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Hodnocení finančního zdraví vybraných obcí v Kraji Vysočina
Stehnová, Nela
STEHNOVÁ, Nela. Evaluation of financial health in Vysočina Region. Bachelor thesis. Brno, 2017. Mendel University in Brno, Faculty of Business and Economics. Bachelor thesis deals with financial health of municipality Bezděkov and city Ždírec nad Doubravou in the years 2011-2015. The literary research contains the basic concepts that characterize the territorial self-government, municipal budget and financial analysis in the public sector. The practical part uses analysis of budget revenues and expenditures and financial analysis of financial statements. Based on the SWOT analyses and available information that was discovered there are suggested the recommendations to both municipalities.
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