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Small Size Municipality Revenues in Czech Republic
JIREKOVÁ, Kateřina
The aim of this thesis is to evaluate the system of municipality incomes in the Czech Republic with respect to specifics of small municipalities. In last few years these municipalities have become a frequently discussed topic because of their lower incomes. The legislation has been devoting to this problem since 2008 and the differences between large and small municipalities in the Czech Republic were removed. There is income analysis of all municipalities in the Czech Republic from 2000 up to 2012 in this thesis. The municipalities were divided into two groups. The first group contains small villages, defined as municipalities up to 499 inhabitants. In the second group there are other municipalities of the Czech Republic except small villages, statutory cities and the Capital City of Prague. The real data were recalculated per head for this analysis and minimum, maximum, median and arithmetic mean were found. Variability of incomes is evaluated from these results. Regression and correlation analysis is made in some groups of revenues because of finding dependence among variables. Disparity in incomes of small towns and other communities is assessed by comparing the arithmetic means and medians between groups of municipalities using a Two-Sample t-test and Mann-Whitney test. Revenue growth is evaluated determination of the trends of the time series using linear regression. Some specifics in financing small villages were found from these analyzes. There was also confirmation of the hypothesis that small municipalities have lower incomes per an inhabitant.
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Analysis of the incomes of rural municipalities
DUŠÁKOVÁ, Alena
Thesis on the analysis of incomes of rural municipalities will assess the amount, structure and dynamics of the incomes of rural municipalities in the Czech Republic. Incomes are analyzed in the period 2001 ? 2008 and are dividend into tax, non-tax, capita and received subsidies. The thesis presents the theoretical basis for the analysis, particularly for the legislative influences that cause ganges in incomes of minicipal budgets. The central charter of municipal budgets as tax revenues that are derived from existing law on budgetary determinativ of taxes. Tax revenues of municipalities consist of shared taxes, entrusted taxes and local fees. The most significant change in tax revenues occurred in 2008, which inceased income, especially in smaller communities. In terms of structure are the most signifiant tax revenues from shared taxes. Non-tax revenues mainly comprise revenues from their business. Capital incomes follow from sale of fix assets and it is the smallest share of the total incomes. The second most important income are received subsidies. They are dividend according to the purpose of investment and common. Rural municipalities are dividend into five categories because of comparison. And there is salso introduced one category of non-rural municipalities. The analysis of incomes shows that municipalities in the suburban zones have a different structure of their income.
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The impact of the economic crisis on financing of municipalities and city districts of Prague
Brejcha, Tomáš ; Sedmihradská, Lucie (advisor) ; Bušovská, Monika (referee)
The diploma thesis concerns with the influence of the economic crisis on economy of two city districts of Prague, Dolní Počernice and Prague 18 -- Letňany and two municipalities, Sušice and Šestajovice. The main goal is to evaluate the crisis impact on revenues and expenditure of these subjects in the years 2008 -- 2010, compare size of the crisis impact and find out whether the studied subjects performed any solutions against this situation. The theoretical part describes the basic definitions and impact of the economic crisis on public finances as a whole. In the practical part the budgets of subjects are analyzed with an emphasis on the years 2008 - 2010. The final section contains a comparison of the impact of crisis on the subjects and also examined to assess their response to the revenue decline. My conclusion is that all subjects experienced the impact of the crisis on the revenue side of their budgets, which was not very significant. The economic crisis has not significantly affected the normal operation of the surveyed municipalities and city districts of Prague and therefore may not be performed significant to countermeasures impact of the crisis. But it is not possible to precisely determine which subjects were influenced by the crisis more and less.
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