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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Subsidy policy of the region
 Radvanová, Zuzana ; Sedmihradská, Lucie (advisor) ; Bayer, Ondřej (referee)
The aim of the diploma thesis is funding of the municipalities by the South Moravian Region. The theoretical part defines the technical terms such as fiscal federalism, public administration and funding. The practical part explores whether the funding is provided in compliance with the general terms and conditions. This work is aiming to define the parameters which form the basis of comparison of the information about municipal funding available on the South Moravian Region website with the actual terms and conditions under which the funding is provided. Through the analysis explained herein it has been proven that in majority of cases the region does not abide by the terms of the funding as available online. The lack of required information in the terms on the region's website gives the impression that the funding process is rather opaque. Additionally, we further examine whether political affiliation of mayors in municipalities of the region is a factor determining the size of the actual funding provided by the region. The result of this analysis is negative which concludes that political affiliation of mayors in the region does not have an impact on the size of the funding provided by the region to its municipalities.
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Consequences of the Real Estate Tax Act amendment on the example of the particular municipality
 Radvanová, Zuzana ; Sedmihradská, Lucie (advisor) ; Kostohryz, Jiří (referee)
This paper deals with the impact of powers that are given to municipalities in this case the municipality of the town "Bukovany" by the novelization of the Real Estate Tax Act (henceforth "RET Act") effective from 2008. The first part of the paper is aimed to examine the structure and the components of the municipality's budget as well as to examine the revenue that municipalities in Czech Republic generated in the financial year of 2010 and the main components of that revenue. Further the paper deals with the RET and its divisions and also the RET taxable minimum, tax rates and possible tax credits where applicable. The second part of this paper looks at the actual spending of the municipality of Bukovany in particular the revenue generated through taxes. The third and the final part of this paper focuses on RET application in the municipality of Bukovany. However for the reasons explained later in this paper the municipality did not provide the required data for the research and therefore as a result this work was modelled on the data of the neighbouring municipality of Valy which has a comparable area with the area of Bukovany. The focus of the final part is centred on the relative revenue generated by particular category of real estate tax (e.g. building structures and land) in the municipality and its share on the aggregate annual tax revenue. The aim is to show the possible effect on the aggregate tax revenue if the municipality would have used all of its powers that it has at its disposal for levying RET as granted by the RET Act such as application of local coefficient, correction coefficient, its potential increase by one point or various tax credits in the municipality of Bukovany.
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