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Progress of municipality revenues in Czech republic
KREJČÍ, Marta
The thesis is focused on the progress of municipality revenues of municipality. There are several posible dependencys on: government sector and on tax revenues. Tax revenues are depend on the law of budgetary distribution of taxes. Tax buoyancy is calculated only for several chosen that are important for municipality budget. There are also considered irrecoverably revenues, wchich adjust the distribution of grands. It dependence on grown province of municipality. Thesis researches period of time between 19982012. Revenues volatility might be caused by amendment (retirement laws or budgetary distribution of taxes) and by economic cycle. Almoust all from kinds of revenues showed more dependency on economic cycle than on changes of government laws. The only exeption is property tax which grew even in time of economic crises becouse of amendment of law 2009.
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Budgeting Process and Economy Analysis in a chosen Municipality
Staněk, Miroslav ; Stejskalová, Irena (advisor) ; Kubová, Olga (referee)
The subject of the thesis, the course of the budgetary process and economic analysis of Pelhřimov indebtedness of the town and the effect of this moment of crisis to profit center. On the basis of theoretical facts and practical findings was analyzed past financial management of the city in 2006 - 2009. The thesis concentrates especially on the most significant budget item, which means they come from and derive income. In the end was analysed financing of municipal budget, debt and built the financial outlook.
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Execution of budget in specific municipality Holany during years 2011 - 2013
Koleňáková, Tereza ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The bachelor thesis deals with the management and financing of local government units, particularly municipalities. This thesis deals with the basic characteristics of municipalities, focuses on budget, its approval and also evaluation of the implementation of the budget. Disregarded neither the accounting reform, which has become an important milestone for all of the selected entity. Theoretical knowledge acquired in the first part of this thesis are applied to the selected municipality, specifically the township Holany. The practical section introduces the basic characteristic of the township Holany and a detailed analysis of income and expenditure and the budgetary outcome compared with the accounting profit.
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Analysis of ways improving efficiency in the public sector by using example of a semi-budgetary organization Czech Geological Survey.
Horáková, Lucie ; Peková, Jitka (advisor) ; Matula, Miloš (referee)
This paper is focused on evaluation and improvement of the allocative efficiency of the public sector. The introductory chapters give us information about the necessity of existence, operation and financing of the public sector and its representation in public finances. Rules for establishing, financing and management of semi-budgetary organizations are discused in a more elaborated manner. The theoretical part explains the concept of efficiency and provides a detailed overview of methods of measuring the efficiency in the public sector by various authors. In the practical part, the theoretical approaches are demonstrated on the example of the Czech Geological Survey (ČGS). ČGS is a semi- budgetary organization established by the Ministry of the Environment, but partly also works as a research organization. Also there are given the competences and organizer's requirements. Financing of the organization is provided from several sources, whereas the contribution from the organizers part is reduced on a year to year basis and the organization is forced to cover the loss by research activities and providing services to foreign customers. The effectiveness analysis is based on the concept of Sintonen. However it is complicated by the fact that ČGS is on one hand A semi-budgetary organization and on the other A research organization. For the semi-budgetary organizationS the appropriate approach is to minimize costs, but for the research organization it is rather about increasing revenues. For the highest efficiency possible it is necessary to find a combination of both approaches.
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Local authority budgets in the Czech Republic
Pšenička, Jan ; Čermák, Jiří (advisor) ; Markéta, Markéta (referee)
The thesis titled Local government budgets in the Czech Republic analyzes the budgets of governments focusing on local government units - municipalities. The theoretical part deals with the definition of basic concepts, public budgets and public finances and its conception. In the next part of my space is devoted to the system of budgetary system in the Czech Republic focusing on local budgets. The analysis in this section are subjected to various types of income and expenses. Government expenditures are compared on the basis of the itemized breakdown according to the budget structure. A significant chapter presents an analysis of the current situation in the area of financing municipalities - budgetary allocation of taxes, its historical development based on amendments to the Act. The last part of the thesis is a chapter dealing specifically with farming town of Dubi. Financial analysis evaluates the management of the city based on the selected informative and monitoring indicators, comparisons of budgets, and in the period of ten years. Special space is defined by analysis of the way the management of disposable financial resources of the city, including proposals and recommendations for their better utilization, and the base model simulations conducted.
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Municipal Budget Proposal
Kvasničková, Markéta ; Dočekal, Zdeněk (referee) ; Čižinská, Romana (advisor)
The bachelor´s thesis deals with management and financing of territorially autonomous units, especially, the issues related to the municipality governance in Želešice. Initially, it concerns theoretical treatment of municipality matters, budgetary system and the budget as such. The next part describes basic characteristics of the municipality of Želešice and examines its economy. The last part is focused on the budget proposal.
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Public finances reform in the light of pre-election proposal by the Civil Democratic Party
Kurka, Vladimír ; Ševčík, Miroslav (advisor) ; Schwarz, Jiří (referee)
In this work I would like to evaluate government's reform about public finances, everything what was agreed upon and voted for by the end of 2007. At the same time I would like to compare that to the original pre-election proposal by the Civic Democratic Party and government's declaration by Mirek Topolanek coalition's party. In my work I will concentrate mainly on revenue of state budget, where the most impact manifest of the fiscal reforms is seen. The main differences are consolidation of tax brackets for individuals and also changes in rates of VAT, lowering corporate taxes and introduction of ecology taxes. Even though this reform appear like the straight taxes from the pre-election program from ODS, this form is only similar in tax brackets, but not by other structural tax provisions. On the side of current expenses was government less bold. On this issue, they enforced only small differences in the transfer expenditure, where they discontinue few pre-election populist statues, even though almost no changes were done in this section so far. This proposal in pre-election for negative tax was much more bold and interesting, because here together with the tax system the state could safe money and also be a motivation for people to work. Purpose of work is outlining other necessary steps in the reform process for public finances and also in area of financing of public medical system, retirement system and changes in budgetary allocation of taxes.
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Evaluation of the Economy of the Town District Brno-Kohoutovice
Menšík, Ladislav ; Ing. Králová (referee) ; Pernica, Martin (advisor)
The bachelor thesis deals with the issue of finance territorial autonomy units and economy evaluation of the Brno-Kohoutovice The first part of the work is focused on theoretical knowledge of the budgetary system, state structure, part of the city and the budget of the part of the city. The second part is aimed at analysis and evaluation of Brno-Kohoutovice budget management in the years 2009 - 2012. The third part offers ideas for possible improvement of the management of the part of the city.
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