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Differences in the financial management of different size categories of municipalities and their assessment
Vosyková, Martina ; Peková, Jitka (advisor) ; Louda, Tomáš (referee)
This thesis focuses on financial management of different size categories of municipalities, differences between them and their assessment. It is divided into two parts: theoretical-methodological part and following analytical part. The former one focuses on the status and functions of municipal government in the public administration system of Czech Republic, both currently and in terms of historical development that preceded the present state and also affected it. Furthermore, this part focuses on general financial management of municipalities in the Czech Republic, shows the structure of municipal budgets and their development in recent years. It also introduces the issue of budgetary tax allocation, which focuses on its development from the 90th years of the 20th century and planned changes in the future. The analytical part is then focused more on differences in the financial management of different size categories of municipalities. Based on the findings of research reports assesses the development undergone by the financial management of different size categories in the years 2006 -- 2010, where it focuses particularly on small municipalities that are often discussed as problematical in terms of their efficiency. Part of the analytical work is formed by author's own analysis of revenue and expenditure side of budgets of selected three municipalities in the years 2006 -- 2010 in terms of their structure and development in the reporting period. The municipalities were chosen to represent smaller municipalities (201 -- 1 000 inhabitants), medium-sized towns (10 001 -- 20 000 inhabitants) and also large towns (50 0001 -- 100 000 inhabitants). Subsequently, the data for each municipality are compared with each other, with an average of municipalities throughout the whole republic, as well as with the average of the appropriate size category to which a given municipality belongs to. In order to be able to compare the data and in order to eliminate any fluctuations between years, all the data are used in average numbers and in the per capita form.
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An analysis of share of taxes on the municipal economy
Tocauer, Martin ; Peková, Jitka (advisor) ; Luštický, Martin (referee)
My master`s thesis is going to deal with the financial economy of lower territorial self-governing units -- municipalities. I will pay attention to the revenue economy and especially tax revenues that consist of approximately half of total revenues of municipal budgets. In connection with tax revenues I will also focus on budgetary determination of taxes, its process and taking place intensive discussion related to possibilities its further direction. In theoretical part I attempt to sum up an economical and legal starting points of municipal status, municipal budget and its structure. In practical part I make the analysis of the municipal economy from the size category 2 -- 5 thousand inhabitants. Municipalities in this size category cash on the average the lowest tax revenues from the common taxes per capita. According to their own words they are getting to the edge of the economic potential. The aim of this work is to carry out the analysis of the municipal economy of given municipality where such danger can happen.
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Filling budget on concrete conditions of municipality Lodhéřov
Stárková, Kateřina ; Nováková, Štěpánka (advisor)
The main aim of the bachelor thesis is to acquaint with legal form of municipalities in Czech Republic and their economy. Analysis of municipal economy is apllied to concrete example of municipality Lodhéřov. The thesis is divided into two parts. First part is theoretic. This part defines basic terminology used in connection with municipalities and their budget, such as municipal competency, municipal authorities, municipal budget, municipal budgetary process or actual budget structure. The second part describes economy of municipality Lodhéřov. This part analyzes revenues, expenses and financing of municipality Lodhéřov for years 2006, 2007 and 2008. Thesis is further focused on filling budget in analysed years.
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