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Budgetary allocation of taxes and its influence on municipal management
Kříž, Erich ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
Budgetary allocation of taxes and its influence on municipal management Abstract This thesis focuses on the theoretical background, the historical development of budgetary allocation of taxes and its practical impact on municipal revenues. It also looks at possible future adjustments. The first part defines the basic concepts and principles of budget and tax law. In the case of budget law, its link to the budgetary allocation of taxes; in the case of tax law, the effectiveness of taxation. Next, public goods and the theory of fiscal federalism are described regarding the purpose of budgetary allocation of taxes. The issues of shared and exclusive taxes, decentralization of the fiscal system and the fiscal role of subsidies are discussed as well. The second part focuses on the actual budgetary allocation of taxes, first describing the current legislation, including the structure of the law, and then describing the historical development of municipal financing in Czechia. This historical development is described from 1848 to the present. The legal regulation of budgetary allocation of taxes is gradually analyzed and described, including its functionality, logical connection, and development between different legal regulations. Changes during the different stages of the regulation are briefly assessed. The...
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The Strategic Development Plan of City Krásno
Kříž, Erich ; Krejčová, Nikola (advisor) ; Wokoun, René (referee)
The aim of this bachelor thesis is to compile the Strategic Development Plan of development of the city Krásno, which is located in Region of Karlovy Vary, in the Czech Republic. The first part draws up a general theoretical frame, especially focused on specifics of strategic planning in small municipalities and also defines basic concepts. The second part is completely focused on the analysis of the city with the use of socioeconomic analysis, SWOT analysis, structured interviews and survey. The third part draws up the Strategic Development Plan including the vision and development priorities. Due to the required scope of the thesis, the financial and monitoring part of strategic plan were not included, otherwise they are an integral part of the programming.
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