|
|
Evaluation of the Economy of Township Nedvědice
Vrbka, Boris ; Houserek, Aleš (referee) ; Pernica, Martin (advisor)
This bachelor thesis is in its theoretical part focused on functioning, economy and management of municipalities and on basic information about public contracts in the Czech Republic. In the analytical part, township Nedvědice is presented, it’s past and inhabitants, analysis of its economic activities and public contracts. Third part contains proposals from the area of public contracts focusing on reduction of expenses and administrative burden in future tenders.
|
|
|
The Issue of Registration for VAT in Case of Municipalities
Šalomon, Martin ; Dvořáková, Pavla (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with issues of value added tax registration in Czech Republic in case of municipalities and with complications associated with applying value added tax to municipalities. In the thesis is defined methodology to determine impact of registration for value added tax on the municipal budget. The thesis considers the possibility of transfer of selected activities of the municipality to legal entities, in order to reduce turnover of municipality to secure that the turnover for compulsory registration for value added tax is not overrun.
|
|
|
Management of municipal property
Marek, Martin ; Vaňková, Lucie (referee) ; Vítková, Eva (advisor)
This master thesis deals with management of municipality property municipality Stará Turá in the years 2013 - 2018. The theoretical part defines the territorial self-government in the Slovak republic, as well as management of the municipality, budget revenues and budget expenditures and municipality property. The analytical part contains basic information about the village Stará Turá, analysis and subsequent management of municipality property in the years. The last part deals with the possible utilization of the economic result for improvement of the municipality of Stará Turá.
|
|
|
The Political Budget Cycle of Municipalities in The Czech Republic
Pinlová, Adriana ; Kalabiška, Roman (advisor) ; Palanský, Miroslav (referee)
This thesis focuses on the political budget cycle at the municipal level in the Czech Republic. Using a sample of all 6 254 municipalities observed between 2010 and 2022, it examines whether elected councillors manipulate the public budget in an attempt to secure re-election. Using a fixed effects model, it anal- yses the influence of election and pre-election year on changes in the volume and structure of municipal expenditures. The thesis also offers a comparison of municipalities with extended powers, municipalities with an authorised mu- nicipal office and the remaining smaller municipalities. The results confirm the presence of a political budget cycle for all types of municipalities in the Czech Republic. Before elections, there is usually a reduction in current expenditures (especially in the area of administration) and a subsequent increase in capital expenditures (especially in the areas of transport, culture, sport and leisure activities), which are highly visible and attractive to voters.
|
|
|
Meziobecní spolupráce v oblasti odpadového hospodářství a životního prostředí
Jakešová, Karolína
The diploma thesis is devoted to inter-municipal cooperation in the areas of waste management and the environment. The main aspect of the final thesis is a look at motivation, access to support and perception of inter-municipal cooperation through the lens of representatives of voluntary associations of municipalities. The aim of the thesis is to map the current state of inter-municipal cooperation in the mentioned areas in the Central Bohemian and South Moravian regions of the Czech Republic. According to the conducted questionnaire survey and in-depth interviews with representatives of voluntary unions of municipalities, qualitative information was provided that illustrated the overall view of inter-municipal cooperation in the areas of environment and waste management. The conclusion of the work synthesizes the captured results and proposes measures for the identified barriers that prevent the further development of inter-municipal cooperation projects in the field of waste management and the environment.
|
|
|
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...
|
|
|
Cooperation of public administration and non-profit sector in the field of activation of seniors in Prague.
Mazánková, Adéla ; Angelovská, Olga (advisor) ; Frič, Pavol (referee)
This diploma thesis titled "Cooperation of public administration and non-profit sector in the field of activation of seniors in Prague" deals with the analysis of non-profit organizations operating in the field of activation of seniors in the territory of the capital city of Prague. The aim of the project was to identify cooperation between the main actors, namely the NGOs, municipalities, the City of Prague and the Ministry of Labour and Social Affairs. The theoretical part of the thesis defines basic concepts such as demographic ageing, activation of the elderly, non-profit organisation and public administration. Next, the thesis presents the current situation in the Czech Republic, providing more detailed information on the functioning of non-profit organizations and their forms, the age structure of the Czech population, strategic documents dealing with population ageing and, of course, a description of specific organizations involved in the activation of seniors in Prague. The data was collected through semi-structured interviews with NGOs and municipalities. The output of these interviews is a concrete description of the functioning of cooperation between different levels of public administration in Prague, which includes relationships, non-/formality of actions, initiative, the advantage of...
|
|
|
Electoral geography of SPD
Milev, Matěj ; Ondruška, Michal (advisor) ; Stauber, Jakub (referee)
This thesis deals with the characteristic of electoral geography of the political movement Freedom and Direct Democracy (SPD) in the elections to the Chamber of Deputies of the Parliament of the Czech Republic in the years 2017 and 2021, as well as its putting to the context with spatial distribution patterns of electoral results of ideologically closest political parties, which are the Dawn of Direct Democracy (Úsvit) in 2013 and Tricolour Freedomites Freeholders (TSS) in 2021. The analysis of these patterns is examined at the level of administrative divisions of municipalities, using the method of P. Jehlička and L. Sýkora. Then is used the analysis of determination of these electoral results with the social-economic character of the Czech electorate. Among the most important findings belongs the identification of high electoral support of SPD in the frontier areas, confirmation of common patterns of the 2017 results with the character of the Úsvit support and conversely its non-finding in the 2021 election with the TSS. There was also confirmed positive correlation of electoral support with the rate of unemployment, as well as with the rate of persons without secondary graduation.
|
|
|
Current perception of rural values in the municipality of Břehov
KAČEROVÁ, Hana
This bachelor's thesis focuses on the perception of current rural values in the municipality of Břehov. The aim of the work was to find out how the inhabitants of the chosen locality perceive selected rural values and how these values affect their lives. The work is divided into theoretical and practical parts. In the theoretical part, a literary research was made, and was processed on the basis of Czech and foreign scientific literature. The theoretical part describes the countryside as a place to live, a rural history linked to the literary direction of ruralism and, last but not least, describes in detail the rural community and its structure in the Czech Republic. The practical part focuses on the research of chosen rural values in the municipality of Břehov. The research investigation was carried out by quantitative methodology using structured questionnaires. Specific recommendations are formulated at the end of the work to improve/strengthen the values discussed and maintain them for the future.
|
|
|
Tax Incomes Analysis of Municipalities
GREGOROVÁ, Ivona
The aim of the thesis is to analyse tax revenues of selected municipalities in the size category of 1000-1999 inhabitants in the period 2015-2020. It classifies the types of municipalities, their structure, and their cooperation. Furthermore, the thesis deals with the competence, authorities of the municipality and especially the budget. A part is also devoted to the most recent regulation of the budget determination of taxes, on which municipalities receive a share of shared tax revenues of the state budget. For the thesis, the evolution of the budgetary determination of taxes since 2012 is also mentioned. The category of 1000-1999 inhabitants is chosen because it can be described as an average size category of municipalities. Seven municipalities in the Vysočina region are selected. The analysis is done by using horizontal, vertical analysis and average growth rate. Indicators of financial and tax autonomy and regression analysis of municipalities' shared tax revenues are also used. The development of tax revenues of selected municipalities is also compared with the average for the selected category of municipalities and the development of selected revenues of the state budget. The analysis is presented per capita. Finally, proposals for the analysed area of tax revenues and for the budget allocation of taxes are made.
|
guest ::
