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Budgetary responsibility
Jarošová, Tereza ; Boháč, Radim (advisor) ; Marková, Hana (referee)
The aim of this thesis is to analyse a concept of budgetary responsibility. Taking into account current financial crisis, this topic becomes more and more important, because long term deficit financing has had negative effects on the economic situation. Thesis aims to analyse the situation from legal as well as economic prospective. The thesis also compares legal adjustments of budgetary legislation and legal facts regarding rules of budgetary responsibility in the Czech Republic and Spain. The biggest stress is put on the analysis of subsequent findings and evaluation, whether or not the establishment of rules of budgetary responsibility is neccessary, which form (constitutional or statutory) and which content would be the most beneficial. The first chapter is dedicated to definition of concept of budgetary responsibility and related notions such as state budget and public debt, including contemplation about most common causes and consequences of those phenomenons. Since legal and economic discipline is mutualy connected, I incorporated also explanation of economic theoretical approaches to a deficit financing. Second and third chapter focuse on description of legal regulation of general part of budgetary law in the Czech Republic as well as description of current bills of constitutional laws...
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Expenditures of Public Institutions on Purchase of Goods and Services
Krečmer, Marek ; Skuhrovec, Jiří (advisor) ; Vukelić, Tatjana (referee)
The main goal of this thesis is to analyse the expenditures and public procure- ments of fifteen municipalities and all of the ministries of the Czech Republic during the years 2009-2011. The main core is in analysis of what are the procurable expenditures and what percentage of them is procured through the Information System of Public Procurements ISVZ. The main idea behind this analysis is that every other procurable expenditures not procured through ISVZ could be labeled as non-transparent. Hence, higher the ratio of expenditures procured publicly through the ISVZ, the better is the authority in achieving the good practice. The results of this analysis could be used as a comparative tool between the respective authorities. JEL Classification H50, H51, H52, H53, H57 Keywords Public Procurement, Public Finance, Public Ex- penditures, Public Sector Accounting Author's e-mail krecma@gmail.com Supervisor's e-mail jskuhrovec@gmail.com
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Analysis of the Regional Dimension of the Subsidy Programmes to Environmental Sphere during the 2004-2006 Programming Period
Zavřel, Leoš ; Blažek, Jiří (advisor) ; Trantinová, Marie (referee)
In this paper, regional allocation of capital expenditure in environmental sphere from the European cohesion policy is analysed. The analysis was performed for the projects financed during 2004-2006 programming period. Based on the comparison of estimated and actual intensities of support (proportion of the total allocation of 22 billion CZK), it was found that the relatively highest intensities of support were allocated to the regions with the medium-quality environment (Liberec region, Central Bohemia, Central and South Moravia), while the relatively lowest intensities of support were allocated to the regions with the lowest- or low-quality environment (Moravian-Silesian region, Ústí nad Labem region, Karlovy Vary region). The analogous conclusions resulted from an analysis of the relative positions of selected types of regions in the overall allocation of capital expenditure, because the metropolitan regions, national parks and protected landscape areas obtained relatively higher intensities of support and, vice versa, the structurally and environmentally affected regions obtained lower intensities of support. The findings of our research allow to conclude that the regional distribution of capital expenditure from public sources was in a contradiction with the strategic objectives of both the...
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Financial Crisis in Economies with External Imbalances: A Comparative Analysis of Ireland and Spain
Semerák, Ondřej ; Váška, Jan (advisor) ; Young, Mitchell (referee)
The financial crisis of 2007-08 has had momentous consequences for most developed countries and triggered recession on the global financial markets. Consequently, economies with pre- existing deficiencies were hit in particular. In the European Union, especially two groups of member states with specific imbalances could be discerned. This thesis is intended to discuss the impacts on economies with external imbalances, where the crisis was not rooted in public finance profligacy. The main protagonists, Ireland and Spain, experienced resembling economic boom prior to the crisis, later accompanied by accumulation of foreign debt and real estate bubbles. Nonetheless, despite the strong similarities in their economic development their paths diverged after the bust, and Ireland has been given as an example for successful austerity. This thesis presents key determinative factors which differentiated Spain from Ireland in the reviving processes to discuss the hypothesis that the Irish recovery was generated solely by the implemented countermeasures and that it can therefore be considered a model for future crisis management. The objective of this thesis is to address this assertion and to evaluate its correctness using a detailed overview of structural specificities of the economies, as well as of the...
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Fiškálny federalizmus v Slovenskej republike
Valko, Jakub
This thesis is aimed at a problem of fiscal federalism. The goal is to form a new city, regional and national budgets for the year 2015 according to the theory of fiscal federalism. For comparison I chose budgets of the town Trencin, the Trencin region and the Slovak republic. I solved the issue through normative theory of the public finance which tries to eliminate market failure by its three functions, the allocation, the redistribution and the stabilisation. The expenditures of the budgets were evaluated using these criteria: homogeneity of preferences, ecomonies of scale and redistribution and stabilisation functions. The revenues I rated on the basis of allocation function, horizontal and vertical justice. In my thesis I studied set revenues and expenditures and placed them into the most suitable budget level.
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Dopady finanční krize na veřejné finance
Šulcová, Iveta
Šulcová, I. The impact of financial crisis on public finance. Diploma Thesis. Brno: Mendel University, 2017. The thesis deals with evaluation of the influence of financial crisis on public finance within EU countries. The first part of the thesis describes different types of crises and a general scheme of typical systemic financial crisis, which contains detailed description of its causes and the course of crisis outbreak. Following parts of the thesis list reactions of central banks and governments of individual countries of the European Union, which were intended to mitigate the impacts of the financial crisis and the following transfer of debt burden into public finance, which causes public debt growth. Using cluster analysis, the thesis analyzes details of macroeconomic development within EU countries in 2007, 2010 and 2014. The final part of the thesis compares macroeconomic differences between EU countries during the crisis and lists aforementioned measures regarding improvement of supervision over financial market in order to prevent or alleviate the influence of crisis upon taxpayers and real economics.
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Velikost veřejného sektoru a ovlivňující faktory
Parolková, Lucie
The bachelor thesis is focused on the size of the public sector in selected years and the factors that influence it. The thesis is divided into theoretical and practical part. The theoretical part defines and characterizes concepts such as public finances, public administration, budget system, revenues and expenditures and factors influencing the size of the public sector. The second part of the thesis contains the development of factors influencing the size of the public sector. The size of the public sector for the selected period is described after characterization of factors influencing the public sector. At the end of the thesis, the factors influencing the public sector and the size of the public sector are compared.
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Rozpočet města Hodonín
Jestřábová, Sabina
Jestřábová, S. Budget of the city of Hodonín, Bachelor thesis. Brno: Mendel University in Brno, 2017. This Bachelor Thesis analyses and evaluates the economy of Hodonín for the years from 2012 to 2015 and provides recommendations for improvement in the budget balance. The first part is devoted to literature search, which explains the basic concepts and context, on the issue of the budgets of local governments. All information is drawn from the selected literature and relevant legislation of the Czech Republic. In the introduction of the part of my own work there is an identification with the city Hodonín and its institutions. The next part is a detailed analysis of revenues and expenditures of the city over the researched period and in conclusion there is an evaluation of the economy and suggestions how to increase revenues and reduce expenditures.
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Vliv stárnutí populace na udržitelnost veřejných financí
Ertlová, Simona
The Bachelor thesis deals with the influence of ageing population on sustainability of public finances. The theoretical definition and economic impact of ageing population is described in first part of the thesis. In addition, areas of public finances related to ageing population are selected and characterized. Subsequently, these relations are examined in the Czech Republic and Germany. A correlation analysis is performed and carried out to determine the correlation between public revenues and expenditures for ageing population. Subsequently, item of healthcare expenditure is selected for modelling in a simple regression analysis. The dependency of ageing population and healthcare expenditure is quantifies in this analysis.
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