National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Development of budget management in regions in the Czech republic
TREGLEROVÁ, Michaela
The main theme of this thesis was to analyse and evaluate budget management of regions (higher local government units) from their creation to present with emphasis on the sustainability of regional budget management. Theoretical part is concerned with reform of local government, the creation of regions, organisational structure of regions, the essence of fiscal federalism and the role of the regions within the budget system. According to available sources the author defines revenue and expenditure and finally deals with the law on fiscal responsibility. The second part of this thesis consists of partial analysis - analysis of revenue and expenditure, analysis of balance of regional budgets and analysis of indebtedness. Differences between regions can cause economic, geographic, or political reasons. A common feature in the development of regions is a growing trend in both revenue and expenditure. The largest sources of revenue are still transfers about 65 % of total revenue. From the perspective of the sustainability, all regions show a deficit budgets. An indebtedness county in the regions also increases, but there are small differences between regions.

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