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The indebtedness of local governments and its regulation
TRNKOVÁ, Karolína
The aim of this thesis is the state and the dynamics of indebtedness of territorial self-governing units in the Czech Republic to evaluate. The thesis has two parts - the theoretical part and the practical part. The important information about this issue are in the theoretical part. The information are drawn from the technical literature, the information of Ministry of Finance of the Czech Republic and the other sources. This part contains the tract on the returnable financial resources, the debt and its reporting, the causes of indebtedness, the problems, which the indebtedness of local governments will cause and the regulation of indebtedness of local governments. The practical part is divided into 5 parts - The analysis of debt of territorial self-governing units in relation to the public debt of the Czech Republic, The analysis of indebtedness of municipalities of the Czech Republic, The analysis of indebtedness of regions of the Czech Republic, The analysis of municipalities of the Czech Republic with higher measure of risk of municipal finance and The regulation of debt of local governments in the Czech Republic. For example it was discovered, that the public debt of the Czech Republic grow all the time, but the share of municipal debt and regional debt to the public debt is minimal. The municipal indebtedness of the Czech Republic has the growing trend. The municipalities use the credits often, the issue of municipal bonds and the approved returnable financial assistances. In 2012 the debt of municipalities with 5 000 and more inhabitants made up 73 per cent of total municipal debt. The regions has growing trend except 2010. The regions use the credits often and the approved returnable financial assistances. In 2011 and in 2012 the highest debt per 1 inhabitant had the Olomouc Region, the Karlovy Vary Region and the Pardubice Region. The Plzeň Region had the zero debt per 1 inhabitant. In category of municipalities with higher measure of risk of municipal finances was 47 municipalities from 6 244 monitored municipalities. The worst situation is in municipalities: Prameny, Turovice and Bublava.
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