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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Public budgets - source of developement potential at municipal level
 ROZBOUDOVÁ, Jitka
This diploma thesis deals with the issue of municipal budgets, when the main aim is fund analysis in a chosen municipality on both the revenue side of the budget and the expenditure side. The theoretical part of the thesis generally characterizes public administration, public finance, municipality organization, and municipal budget including the definition of income and expenditure. The concept of fiscal federalism is defined as well, its development and basic models. The introduction of practical part specifies a chosen municipality, which is the statutory city of České Budějovice. During the observed period of 2010 to 2016 the development of approved budget and real economy is analysed. From the perspective of income, the impact of tax budgeting changes on the city´s tax income and volume of drawing on European subsidies due to the change of programme period. From the perspective of expenditures, the city´s procurement procedure including the setting of evaluation criteria is specified.
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Budgetary determination of taxes and municipary budgets
 ROZBOUDOVÁ, Jitka
This bachelor´s thesis deals with the amendment of the Budgetary Determination of Taxes Act, which came into force on the first of January, 2013. The goal is an evaluation of the changes that influence tax incomes of municipalities within chosen region (the South Bohemian Region) in the context of their economy and disparities. In the theoretical part the terms of public administration, public finance and fiscal federalism are defined. Further on, the municipary budget, the process of its formation and division into individual parts are described. Even the budgetary determination of taxes itself is mentioned, the basis of its functioning and development from the point of its formation. The current amendment of the Budgetary Determination of Taxes Act is specified, when the individual, essential changes in comparison to the year 2012 are described. The practical part focuses on the analysis of municipalities´ tax revenues within a chosen region in the years 2003 - 2013. For the analysis of the current amendment to the law on budgetary taxes are municipalities compared with the amount of tax revenues in 2012 and 2013.
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