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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Vyhodnocení ekonomické situace obce Vémyslice
 Pavlíček, Lukáš
The bachelor's thesis focuses on the issue of budget management of a selected municipality. The aim of this bachelor's thesis is to analyse the management of the village Vémyslice in the years 2014-2020, based on it to evaluate the financial situation of the village and finally to propose a solution to any shortcomings. The first part deals with the theoretical foundations of the financial health of municipalities, the space is devoted to municipalities and its specifics and public administration. The second half of the work is devoted to the analysis of the management of the village Vémyslice. The budget analysis was performed in terms of the amount and structure of revenue and expenditure. Furthermore, the work calculates the indicators of indebtedness and liquidity, according to which it is clear, that the financial situation in the municipality is stabilized.
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Impact of the Implementation of Project "Třeboň - Spa Infrastructure Development" on Motivational Component of Income Tax of Individuals from self-employment
 Hájková, Jana ; Krbová, Jana (advisor) ; Peková, Jitka (referee)
The thesis describes realization effects of the project "Třeboň - rozvoj lázeňské infrastruktury" on the ammount of tax income in the city, especially with focus on the development of the part of tax incomes. These incomes receives the city as a share of tax incomes from self-employed persons (by law of budget determination of taxes No 243/2000 Sb.). According to this law each commune receives 30 % of tax from self-employed subjects, which have place of residence in the territory of this commune. This share of the tax is called as "motivation component" and it should motivate communes to create new business opportunities to increase own incomes. The focus of this thesis is an effect assessment of realization of this project on the size of tax incomes in the city Třeboň. There is the model of fiscal federalism introduced in the theoretical-methodological part. This model is used wide in the whole Czech republic to describe incomes of comunes - especially tax incomes. In the practical part there is a description of the implemented project and its effect on particular targets, for example effect on size of income of local taxes and effeck on growth of employment. The main section of the practical part is the evolution analysis of the "motivation component". This evolution of "motivation component" is compared with the evolution of business subjects, which are registered in the city Třeboň (including the description of the regressive evolution).
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