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Determinants of Changes in Volume and Structure of Municipal Expenditures
KANOVOVÁ, Lucie
This thesis is divided into several sections the first section deals with aggregate data about the amount, dynamic and structure of municipal expenditures and the second section is focused on determinants which influence the amount and dynamic of municipal expenditures. In this thesis there is operated with data from years 2001-2013. In the first part of practical part there were used all municipalities which existed in 2001-2013; in the second part there were used 6 236 municipalities in the Czech Republic. Expenditures were grouped into several expenditure areas according to types and then also according to lines. It has been found out 17 determinants which could influence municipal expenditures. Relations between the explained variable (individual expenditure areas of municipalities) and explanatory variables (individual determi-nants) have been determined by using analysis of panel data (random effects model). It has been found out that municipal expenditures are influenced mainly by: jurisdiction of the municipality to a certain region, scope of delegated powers of municipalities, years of elections to municipal councils, existence of allowance organization or legal entity, population density of the municipality, built-up area of the municipality and the number of children and pupils at schools which were set up by municipalities.
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Municipal tax revenues in times of economic crisis
Špírková, Veronika ; Sedmihradská, Lucie (advisor) ; Maaytová, Alena (referee)
This master's thesis addresses the impact of the economic crisis on the finances of selected municipalities. The first chapter provides a theoretical basis for the analysis. The basic types of municipal revenue are characterized here, main attention was paid to tax related revenues. In short it also defines the budget expenditure side of a municipality. The second chapter deals in general with the negative influence of economic situation on municipalities in the Czech Republic. The practical part of this thesis contains an analysis of the management of finances of selected municipalities Hlavatec, Sedlce and Dřítně between years 2008 - 2010. The analysis shows that the economic crisis was reflected particularly in the drop in tax revenues. However, none of the municipalities ran into financial problems due to the substiantial amounts of funds accumulated from previous years, and all were also able to meet their due financial obligations.
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Effects of the size of the municipality on its financing
Fialová, Barbora ; Sedmihradská, Lucie (advisor) ; Pšurná, Pavla (referee)
This thesis examines how the size of the municipality affects its finances in terms of income and expenditure. The aim of this study is to assess the benefits of the merger of small villages to larger town and reveal some areas where the size of the municipality plays a role in terms of its financing. The thesis composes of three parts. The first chapter is an overview of theoretical knowledge about the topic to faciliate understanding of the following two parts. These are already showing a practical example - a case study of marging six small villages with a larger town. The second part of the analysis focuses on the revenue site of their budgets. Finally, the third section is dealing with the expenditure site of municipal budgets. Partial conclusions on benefits and drawbacks of merging municipalities are made in each part of the work.
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Securing of public services by a municipality
AMBROŽ, Pavel
This paper deals with the allocation function of public finance, concretely with public expenditures at the municipal level. Public services that are secured by municipalities in the Czech Republic are presented. The municipalities provide services on the basis of the decision of the council or because of the statutory duty. The reasons, why the public goods should be secured by the public sector and why the market failures occur, are specified. This paper presents the options that the community has at the disposal to secure public services and highlights the potential difficulties in implementation. The practical part focuses on the analysis of expenditures and the process of securing public services in the town Týn nad Vltavou.
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