|
|
Analysis of tax share on economy of municipalities in the Czech Republic
Hajná, Martina ; Peková, Jitka (advisor) ; Pilný, Jaroslav (referee)
This Thesis focuses on assessment of tax revenue in the structure of income in the budgets of municipalities. A sub-component is an analysis of revenue and expenditure structure and outline the issue of budgetary allocation of taxes.The theoretical part summarizes the conclusions of previous guidelines of economic theories that focus on local government finances , describes legislation and financial management of municipalities in the Czech Republic, introduces the topic of budgetary allocation of taxes. In the practical part analyzes in detail the real budgets of three municipalities different in size which are located in the administrative district with extended competence Písek. Currently, in the Czech Republic is the issue of small municipalities being discussed. Therefore, the theoretical part touches the issue of small municipalities, too and the analytical part follows with the selection of examples from the smallest size categories, i.e. to 199 and from 200 to 499 inhabitants and for comparison there is also the example from the biggest size category, i.e. over 20 000 inhabitants. I was dealing with the structure of municipal revenues and expenditures in the average numbers during the period 2007-2009 for all three selected municipalities and then with development of tax revenues in the years 2007, 2008 and 2009. At the end is made the comparison of the villages to the average numbers recalculated per capita in the period of time to eliminate some incidental variations and lower the risk of distortion.
|
|
| |
|
|
Filling budget in concrete conditions of the city Chomutov
Vopatová, Pavla ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The diploma thesis is focused on budget of city Chomutov between years 2005 and 2008 and their mutual comparison. It is devided into two parts, teoretical and practical. Teoretical part represent introduction into main topics. I try to explain situation, organs and sphere of municipality, their function, problems of municipality budget even out of budget funds and its economy. Practical part is dedicated to the city of Chomutov, its history and future progresion. I concern about budget analysis. I fill in the diploma thesis with problems of indebtedness, economy of the city and out of budget funds.
|
|
|
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.
|
|
|
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.
|
|
|
Revenues of small municipalities in the Czech Republic: case study
Petáková, Ivana ; Urbánek, Václav (advisor) ; Urbánek, Václav (referee)
This thesis describes different types of income into the municipal budget of a particular municipality. The main aim is to analyze the incomes of the municipality Hluboš. Additional aim is then to compare the possibilities the municipality Hluboš has to influence and increase their revenue collection in accordance with the valid tax legislation.The first chapter provides the theoretical background for the analysis of the incomes of the municipality Hluboš and describes individual types of income. The second chapter deals in detail with the individual types of the municipal income and their proportion in the whole. And finally, the third chapter then compares various legislative possibilities to influence the revenue collection and looks closer on how the municipality Hlubos takes advantage of these possibilities. The conclusion is, that the municipality Hluboš does not fully exploit these possibilities, so possible measures to increase the municipal income are advised.
|
|
|
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.
|
|
|
The influence of a fast growth of the population upon budget management of the chosen local authority
Krušina, Michal ; Sedmihradská, Lucie (advisor) ; Sedmihradská, Lucie (referee)
The purpose of this bachelor thesis is to find out how a fast growth of the population impacts upon budget management of the chosen local authority, i.e. in which way -- if in any -- these changes in the number of population affect the council's revenues and expenditures. In the first part of this paper, a local authority is defined in general, including its functions and its budget with its revenues and expenditures. In the second part, the suitability of the choice of the local authority is supported by evidence based on demographic analysis of the population growth. The third part is focused on how the changes in the number of population affect the revenue part of the local council's budget; and the last part deals with the impact of these changes on the expenditure part. The large dependence on change in the number of population was demonstrated at most of tax revenues. On the other hand at expenditures there are dependent only two kinds, expenditures for protection of environment and expenditures for local authority.
|
|
|
Dependance of the fast population growth on budget management in a chosen municipality
Šuran, Ondřej ; Sedmihradská, Lucie (advisor) ; Sedmihradská, Lucie (referee)
This thesis discusses dependence of budget management on fast growth in number of population in chosen municipality. At first there are mentioned theoretical aspects to which budget management in municipality proceeds. It is about expenses of municipal budgets, position of municipal authorities within public service and theoretical aspects of municipal budget setting. In the next step this work puts mind to the chosen municipality, progress in number of its population, analysis of progress of its incomes, current expenses and capital expenses in context of the municipality growth and correlation analysis. Conclusion of this thesis is that just a few of them is fundamentally dependent on the municipality growth and majority of them is just slightly dependent or they aren't dependent at all.
|
|
|
Filling budget in concrete conditions of the town Most
Viktorová, Veronika ; Nováková, Štěpánka (advisor) ; Takáčová, Hana (referee)
The thesis deals problem of municipality's budget management with a view to filling budget of concrete town of the Czech Republic. The thesis is divided into two main parts. The theoretical part defines position, competency and authorities of municipality and it describes budget of municipality, budget process and structure of budget more closely. The problem is demonstrated further on practical example of the town Most. In the practical part there is realized detailed analysis of filling budget earnings and expenses and there is reviewed overall budget management of the town Most during the years 2004-2007.
|
guest ::
