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Evaluation of the Voluntary Association of Municipalities Financing
Kostková, Naděžda ; Zahradník, Petr (referee) ; Lajtkepová, Eva (advisor)
The bachelor thesis is aimed at the financing of the voluntary association of municipalities. The theoretical section outlines the budget system and basic concepts, budget incomes and expenses. The practical section of this work deals with analysis of incomes and expenses of budget of the voluntary association of municipalities Region MTJ. There is analyse the progress and structure of budget incomes and expenses, evaluated the management of the voluntary association of municipalities.
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Proposal for Financing Investment Project in Municipality Tavíkovice
Žilková, Veronika ; Hovězová, Jana (referee) ; Zeman, Václav (advisor)
The thesis discusses the possibility of financing investment projects of the municipality Tavíkovice, which plans to make costly investments in roads. Based on the financial and credit analysis the offer of financing this investment by obtaining a loan or a grant will be presented to the municipality. The credit parameters are set as not to overcapitalize of the municipality in order for the municipality to able to perform other investments during the loan repayment.
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Analysis of the Municipal Budget
Piknová, Tereza ; Hromádka, Vít (referee) ; Vítková, Eva (advisor)
The diploma thesis deals with analysis of the budget of the municipality of the Horní Újezd in the Přerov district. The monitored period for this analysis consists of the years 2017, 2018, 2019, 2020, 2021 and 2022. The aim of the thesis is to evaluate the status of the municipality's budget and set recommendations for the municipality. To objectively evaluate the municipality's management, the thesis includes quantitative research through a questionnaire survey in the municipality.
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Proposal of the Commune Economy Improvement
Němeček, Josef ; Schneider, Jaromír (referee) ; Lajtkepová, Eva (advisor)
This thesis deals with money management in municipality Březnice in Zlin region. Its theoretical part sums sup the most important pieces of knowledge concerning municipality functioning, money management and also concerning budget tax determination. The practical part comprises the analyses of the status of municipal money management both in the field of budget receipts and expenditures and in the field of money management of municipal property. In terms of previous pieces of knowledge, there is carried out SWOT analyses, there are set the problematic fields of municipal money management and defined proposals for improving including also contribution for municipality and the level of realization.
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Budgetary allocation of taxes for municipalities and regions
Svoboda, Jan ; Boháč, Radim (advisor) ; Tuláček, Michal (referee)
Budgetary allocation of taxes for municipalities and regions Abstract This thesis deals with the topic of budgetary allocation of taxes for municipalities and regions. Budgetary allocation of taxes is a comprehensive and ongoing issue that has a significant impact on the functioning of the state, regions and municipalities while also helping to define their mutual relationships. Tax revenues are essential income for public budgets, providing funding for the basic functions of the state, public goods, services and the operation of public administration. Due to the number of entities with different interests in its form, the budgetary allocation of taxes is part of a political battle and has a significant impact on the lives of ordinary citizens even though the general public is not familiar with it in detail. The aim of this thesis was to describe, analyse, and evaluate budgetary allocation of taxes to municipalities and regions from a legal perspective. The author selected general criteria for evaluating and analyzing the system of budgetary tax allocation and its legal regulation such as simplicity, clarity, integrity, and administrative complexity. This thesis serves as a general theoretical foundation and starting point for possible future in-depth research on budgetary allocation of taxes. The thesis...
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Development of Municipal Tax Revenues
Křížek, Jan ; Hromádka, Vít (referee) ; Vítková, Eva (advisor)
The bachelor thesis is focused on the development of tax revenues. The bachelor thesis focuses on the theoretical and practical part. The first part of the bachelor thesis deals with the theoretical concept of taxes. Tax revenues of municipalities, changes in the tax designation of municipalities and the budget as such. The second part of the bachelor thesis is focused on the practical comparison of two municipalities Popice and Pouzdrany. The bachelor thesis evaluates and compares the tax development of the municipalities in the period 2012-2021. For the sake of the research, a questionnaire was conducted in the municipality of Pouzdrany to determine the awareness of the residents of the municipality on the issue of municipal tax revenues.
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Vyhodnocení ekonomické situace obce Vémyslice
Pavlíček, Lukáš
The bachelor's thesis focuses on the issue of budget management of a selected municipality. The aim of this bachelor's thesis is to analyse the management of the village Vémyslice in the years 2014-2020, based on it to evaluate the financial situation of the village and finally to propose a solution to any shortcomings. The first part deals with the theoretical foundations of the financial health of municipalities, the space is devoted to municipalities and its specifics and public administration. The second half of the work is devoted to the analysis of the management of the village Vémyslice. The budget analysis was performed in terms of the amount and structure of revenue and expenditure. Furthermore, the work calculates the indicators of indebtedness and liquidity, according to which it is clear, that the financial situation in the municipality is stabilized.
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Budgetary allocation of taxes and its influence on municipal management
Kříž, Erich ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
Budgetary allocation of taxes and its influence on municipal management Abstract This thesis focuses on the theoretical background, the historical development of budgetary allocation of taxes and its practical impact on municipal revenues. It also looks at possible future adjustments. The first part defines the basic concepts and principles of budget and tax law. In the case of budget law, its link to the budgetary allocation of taxes; in the case of tax law, the effectiveness of taxation. Next, public goods and the theory of fiscal federalism are described regarding the purpose of budgetary allocation of taxes. The issues of shared and exclusive taxes, decentralization of the fiscal system and the fiscal role of subsidies are discussed as well. The second part focuses on the actual budgetary allocation of taxes, first describing the current legislation, including the structure of the law, and then describing the historical development of municipal financing in Czechia. This historical development is described from 1848 to the present. The legal regulation of budgetary allocation of taxes is gradually analyzed and described, including its functionality, logical connection, and development between different legal regulations. Changes during the different stages of the regulation are briefly assessed. The...
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