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Analysis of the structure and development of expenditure by municipalities in the Czech Republic
ŠTIKOVÁ, Martina
The subject of this diploma thesis is analysis of the structure, value and development of expenditure by municipalities in the CZ with emphasis on municipalities in the South Bohemian Region for the purpose of objectification of local public expenses. The analysis was performed on a representative sample of 179 municipalities within the scope of the South Bohemian Region. The source of data was municipal budgets during the period from 2005 {--} 2007, refined by removal of transfers to own funds. The representative sample was divided into seven size categories according to the number of inhabitants in the municipality. The average annual percentage of six key budget forming expense groups, of the overall current expenditure for each municipality of the representative sample, each size category and collectively for the South Bohemian Region and the whole CZ was expressed (in percent and value) by means of a vertical analysis. The next step was a more detailed analysis of selected budget forming branch classification expense groups (1, 5, 6), sections (33, 34), sub-sections (363) and paragraphs (2212), by means of conversion to requirement indicator unit (for instance per 1 inhabitant, hectare area, km of road). The average annual current expenditure for every group (section, sub-section, paragraph) of the budget per every requirement indicator unit was determined, initially individually for each municipality and subsequently for each of the size categories. The same procedure was applied to the collective current expenditure of the South Bohemian Region and the Czech Republic. The estimates of the fiscal (expenditure) requirements of municipalities and fiscal requirement indexes were also calculated in the interests of dealing with the issue of the size of local public expenditure comprehensively. By mutual comparison of the results, differences in the size of local public expenditure of specific municipalities were revealed, which may be the result of ineffective economic management and therefore require increased attention and more detailed analysis. This diploma thesis provides a comprehensive overview of the structure, value and development of local public expenditure by municipalities in the South Bohemian Region (by means of public inspection), opportunities for increasing efficiency in provision of local public goods and services.
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