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The Importance of Municipal Budgets for Public Budgets
Kratochvíl, Petr ; Toth, Petr (advisor) ; Jana, Zdeněk (referee)
This diploma thesis deals with the importance of municipal budgets for public budgets. The essential part of the public budgets is formed by municipal budgets therefore the condition and balance of state budget is largely influenced by balance of these budgets. From the general point of view, municipal budgets also influence the possibility of attaining the economic and political goals of state. The aim of this thesis is to show on the basis of financial indicators' analysis the changes in municipalities' budgets over time, to interpret the development of their financial situation and to create a projection of their future evolution. For these purposes, the municipalities will be divided according to their size category.
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Property tax in Turkey and Czech republic
Čejková, Jitka ; Sedmihradská, Lucie (advisor) ; Dugová, Alena (referee)
The thesis deals with the analysis of the tax on real estate in Turkey and the Czech Republic, the functioning of this tax and its impact to the local budgets. Proves that both systems are otherwise for the determination of the tax base and tax collection. Turkey is based on market value and the tax levied by the State. Czech Republic assessed acreage real estate and tax levied the appropriate municipality. On the basis of the questionnaires submitted by the two mayors in both countries shows that in Turkey is very limited decision-making power of municipalities and the system is built on a centralized approach. In contrast, the Czech Republic fulfils the requirements of decentralization. Finally, uses the deduction due to the level of decision-making powers in the field of drawing of funds from taxes in both countries.
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Financial and Asset Analysis of the Town Hořice v Podkrkonoší.
Štayr, Tomáš ; Toth, Petr (advisor) ; Školník, Pavel (referee)
The subject of bachelor thesis is "Financial and Asset Analysis of the Town Hořice v Podkrkonoší." The method analysis financial resources, while analyzing the property of the municipality. Bachelor thesis is divided into two parts. The first part is devoted to the theoretical description of the town Hořice, explanations of key terms and definitions andmethods of financial performance and asset analysis. The second part is practical and focuses on the application of the method of retrospective financial and propertyanalysis on Horice in Podkrkonoší example, setting standards, calculation ofindicators and comparison with the average town of Hořice selected municipalitiesin the Czech Republic, the average of the size group in the CR average of selectedmunicipalities in Hradec Kralove average for the region and size group in the county.
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Property tax in a selected municipality
Purnoch, Jan ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
Bachelor's thesis focuses on the taxation of property in the Czech Republic. The first part is devoted to current legal regulation of property tax. The second part describes the effect of the amendments on the tax revenue, comparing the state between 2007 and 2010. It also shows structure of the subject of tax in selected municipalities. The third section contains calculations demonstrating the impact of the use of statutory powers of municipalities to influence the amount of tax revenue.
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Property tax and it`s importance during economic crisis
Surka, Ondřej ; Říhová, Lucie (advisor) ; Schvábová, Andrea (referee)
Bachelor`s thesis deals with the importance of the property taxes in recent world. The emphasis is put on the understanding of continuous development of property taxes mainly on the function of the property taxes revealing during the economic crisis. This thesis also includes a detailed specification of the Czech property taxes so the thesis is complex. The last chapters focus on the property taxes and their importance during economic crisis in various economics.
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Public services at the level of municipalities and their effectiveness
Polák, Petr ; Ochrana, František (advisor) ; Pavel, Jan (referee)
The main aim of this diploma thesis is to analyze forms of public services provided at the level of municipalities with emphasis on their effectiveness. There are briefly described basic terms in the introductory part. The second part is dedicated to effectiveness of services provided in public sector and there are also presented essential input-output methods ordinarily used for its evaluation. Next section is focused on theoretical aspects of municipality budgets in Czech Republic and consequently economy of the particular municipality - Tanvald - in period 2004 - 2008 is analysed. The pivotal part of this diploma thesis is analysis of public services provided at the level of municipalities. It was realized on the ground of questionnaire research among specific group of municipalities. Finally there are declared some recommendations resulting from the analysis at the end.
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Analýza jednotlivých druhů veřejných služeb poskytovaných na úrovni municipality a způsob jejich financování
Polák, Petr ; Ochrana, František (advisor)
Tato práce analyzuje veřejné služby poskytované na úrovni nižších územně správních celků v České republice. V úvodní části se zaměřuje na jejich klasifikaci, na subjekty, které jsou s veřejnými službami spojené, a na formy jejich financování. Stranou nezůstává ani otázka kvality a dostupnosti. V praktické části jsou rozebírány údaje z městského úřadu v Tanvaldě, a to s akcentem na sociální služby. Poslední kapitola se zabývá organizační formou zabezpečování veřejných služeb - konkrétně v komunální oblasti - a jejím vlivem na nákladovou efektivnost.
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Daňové příjmy municipalit v zemích Evropské unie
Knížová, Štěpánka ; Láchová, Lenka (advisor)
Práce je zaměřena na bližší popis charakteristik daňových příjmů municipalit v členských státech EU. Cílem práce je analyzovat význam daňových příjmů pro municipální rozpočty v různých zemích EU, jejich objem, strukturu a vliv na finanční soběstačnost municipálních rozpočtů. Práce přibližuje rozdílné přístupy k daňovému určení a společné tendence v této oblasti. Dále uvádí pozitiva a negativa, spojená s přiznáváním vyšší míry daňové autonomie municipalitám. Část práce je zaměřena na bližší popis systému daňového municipálního financování v Německu, Švédsku a Francii. V práci je také zahrnuta charakteristika systému daňového určení v ČR, včetně připravovaných změn.
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