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Financing of Selected Municipality
HUMPÁLOVÁ, Lenka
This thesis is focused on the financing of a selected municipality in the context of shared tax revenues, subsidies and administrative fees. Municipalities, such as public corporations, can have their own assets and manage their own budgets. The present is full of high demands on municipalities in terms of procedures in the decision-making process, compliance with laws and internal regulations, which are also described in the work. The thesis then deals with financing in a specific municipality. The aim of the work was to analyze the possibilities of financing the municipality, including the impact of the tax package on both the revenue and expenditure side of the budget.
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The role of the state in regional development: application of contemporary regional development theories in the case of selected support programs
Hána, David ; Blažek, Jiří (advisor) ; Květoň, Viktor (referee) ; Toth, Petr (referee)
The state plays a prominent role in the process of regional development. State interventions might bring radical influences into the entire socioeconomic system, to which the other actors of regional development have to adapt. Importantly, the state administrates a large amount of funds, creates large numbers of jobs, and it is led by "elites" which might influence the other people's opinions. The need for studying of the role of the state and the expenditure side of its budget for an understanding of the mechanisms of regional development is recognized by many authors. However, deep discussions of the function of the state could be hardly found in regional development theories. The aim of this dissertation thesis is to contribute to understanding of the role of the state as one of major actors in regional development via investigation of the regional impacts of public support programs. To provide concrete scrutiny, parliamentary grants (so-called "pork barrel") were depicted through which deputies annually sent large sums of money from the state budget during its approval process in the Chamber of Deputies on projects with local impact. The topic of parliamentary grants is a traditional topic for international studies within the concept of the so-called pork barrel politics, which includes all activities...
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Financing of Small Municipalities in the Czech Republic and its Political Impact
Hornek, Jakub ; Jüptner, Petr (advisor) ; Masopustová, Ilona (referee)
The thesis, Financing of Small Municipalities in the Czech Republic and its Political Impact, reflects a complex topic currently noticeable in the Czech Republic: the existence of critically indebted small municipalities. According to the yearly monitoring provided by the Ministry of Finance, the number of ill-financed communities is increasing. Due to their financial situation, a considerable number of small municipalities are forced to suspend many of the services provided to the residents, even though the legislation in effect guarantees equal competences for both small and big municipalities. In the case of indebted small municipalities, the difficulties are even multiplied. Often, the municipality is forced to abandon the prospect of further development and mere survival is in question. In the above- described communities, the participation in municipal politics tends to be significantly low and the residents express overall disinterest in public affairs. The aim of this work is to present three examples of highly indebted small municipalities with the number of citizens under 500 and to provide a detailed analysis on their situation. The analysed municipalities are the following: Bublava, Nebanice and Prameny and are situated in the Karlovy Vary Region. Inasmuch as the character of the topic...
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Subsidy importance in rural development (Chanovice, Pačejov, Myslív and Velký Bor)
Koláříková, Markéta ; Kocmánková Menšíková, Lucie (advisor) ; Pavel, Pavel (referee)
The main goal of the study was to find out and compare the significance of the received subsidies in the development of Chanovice, Pačejov, Myslív and Velký Bor villages. My work in the first place dealt with subsidies as an important part of a village income and as a tool for their development.
The theoretical part is based on the study of special literature and other relevant sources relating to the examined issues. Attention is given to regional development, within which the two programming periods (2007 2013 and 2014 2020) are compared and also the financing of villages.
The knowledge gained in the theoretical part are followed by secondary data analysis, in which it was found that the received subsidies hold an important position in the structure of Chanovice and Pačejov village incomes in the two other villages that position is not so important. Thanks to received subsidies in the period 2007 2013 the villages implemented a lot of developing projects, either infrastructural (most Pačejov village) or other (especially Chanovice village) character. In the framework of the infrastructure based projects all municipalities used the subsidies to build and repaire their water and transport infrastructures. Another field where the municipalities aimed the subsidies was field of education.
Based on semi-structured interviews with mayors of selected villages the empirical part of my work was worked out afterward. The mayors share the opinion that the village development especially the development connected with infrastructure, the subsidies are necessary, but the way to obtain them is very difficult and costly for the small villages
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The significance of subsidies in the municipality development (Bobnice, Hořátev, Kovanice, Krchleby)
Krausová, Aneta ; Kocmánková Menšíková, Lucie (advisor) ; Petr, Petr (referee)
The main aim of the thesis was to determine the significance of the subsidies for development of the municipality in Kovanice and surrounding municipalities (Bobnice, Hořátev, Krchleby). This thesis was primarily dealing with economy of villages Bobnice, Hořátev, Kovanice and Krchleby. Further, their indebtedness, which was caused by self-financing of large projects for which the subsidy was later received.
The theoretical part is based on the studying of scientific literature (czech and foreign) sources and resources related to this issue. In this section there are defined the basic facts of regional development, compared two programming periods (2007-2013 and 2014-2020) and explained the issue of municipal financing and structure of municipal budgets.
In a secondary analysis, it was found that the efforts of municipalities for their own development implemented by subsidies leads to their indebtedness. Indebtedness of villages grew most in the period 2008 - 2010, when there was a significant increase in the volume of investments co-financed from the regional and national resources.
In the empirical part is described implementation the individual interviews with four mayors. They agree that if the community does not have enough money in the municipal budget, then the loan is inevitable alternative for the realization of projects that help in development of the municipality and its attractiveness. On the other hand, they add that the repayment of principal and interest on the loan, the village development reaches a plateau.
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Analysis of the impact of taxes on the management of municipalities in the in the Czech Republic on the example of municipalities of different size categories.
Brož, Jan ; Peková, Jitka (advisor) ; Silovská, Hana (referee)
The thesis is focused on the evaluation of budget selected municipalities, especially in the context of the law of RUD and its changes in recent years. In the theoretical part are included the main views on municipal financing systems in terms of centralization and decentralization and also outlined the development of the redistribution of taxes in the Czech Republic and its major impact on the communities in the Czech Republic using aggregate data. Here, the author points out, that it would be better to consider greater fiscal decentralization, together with fiscal autonomy. However, it doesn't go well with recent changes in RUD in the Czech Republic. The theoretical part is then analyzed selected municipalities (representing various size groups of municipalities in the Czech Republic) regarding the development and structure of their budgets and major influences having an impact. Even from these analyzes it is quite obvious that the Czech Republic is rather greater tax depending on the state of municipalities (which relates to the growth of shared taxes) and thereby weakening the share of own revenues for municipalities. This is the opposite trend of development compared to other western countries. The Czech Republic also occurs (through laws RUD) to strengthen revenues for small and medium-sized communities, often at the expense of larger ones. These changes could actually lead to weakening of cooperation between the public and private sectors, as well as an inefficient financing and management of public funds for municipalities in the country.
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Strategic management in a selected village
KNOP, Ondřej
The subject of this bachelor thesis "Strategic Management in the City of Česká Lípa" is assessment of the strategic management and suggestions for its further development. Its theoretical part is focused on study of literature dealing with public administration, strategic management and financing of municipalities. The practical part includes characterisation of the city of Česká Lípa and conduct of several analyses. The first analysis is PESTLE which is focused on political-legal, economic, social, technical, legislative and ecological factors. In the second analyses of this thesis, which is SWOT, I highlight the strong and weak points, opportunities and exposure of danger of the City of Česká Lípa. Considered aspects have been chosen with the help of the City Mayor, Ms Hana Moudrá, who has also been interviewed for the purpose hereof. The interview was given on 15.04.2014 at the City Office of Česká Lípa. Upon the outcome of the SWOT analyses the city strategy in this thesis was assessed and suggested.
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Local fees and real estate taxes in Opava town
Konvička, Michal ; Láchová, Lenka (advisor) ; Láchová, Lenka (referee)
This Bachelor work deals with the systems of local fees and real estate taxes in Opava town. The implementation of local coefficient at the real estate tax and the influence of income of fees at the waste disposal and the liquidation of municipal waste by assigning the maximal rate is taken into account in this work. The first part of this thesis, in a general point of view, describes general village financing and present legislative adjustments of local fees property taxation. The second part of this work focuses on the analysis of local fees in the period between 2001 and 2008 and establishing the maximal rate at local fees for waste disposal and liquidation of municipal waste. The third part of this work includes the analysis of property tax in the period between 2001 and 2008 and income increasing when implementing the local coefficient.
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Municipal Budgets. A Case Study
Tesárková, Jana ; Petrášek, František (advisor) ; Šveňková, Alena (referee)
Tato bakalářská práce je zaměřena na způsob financování a hospodaření obcí. Zabývá se přerozdělováním finančních prostředků, které obce čerpají ze státního rozpočtu. Je postavena na historických základech, přičemž pozornost je věnována vývoji právního postavení obcí a změnám ve způsobu financování obcí. Uvedená problematika je představena na konkrétní obci Obory, kde je proveden rozbor rozpočtů v období let 1990-2007. Závěr práce je zaměřen na zhodnocení změn ve financování a na jejich důsledky.
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