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Dopady inkasa daně z nemovitých věcí na rozpočty obcí
Lacinová, Veronika
Lacinová, V., Impact of real estate tax collection on municipal budgets. Diplomat thesis. Brno: Mendel University, 2023. The diploma thesis on the topic of Impacts of real estate tax collection on mu-nicipal budgets is in the basic concept divided into a research part, where there is knowledge in the field of territorial self-governments, municipal budgets or types of taxes that are applied to specific issues dealing with the practical part. The aim of this diploma thesis is to evaluate the changes made in the real estate tax legisla-tion and changes in the budgetary allocation of taxes and then evaluate their im-pact on municipal budgets All the above-mentioned impacts were analyzed in se-lected municipalities, which were categorically divided, as stated in the law, into groups according to the number of residents. It was based on data from 2018 to 2022. Each municipality was analysed for the use of changes in the local coefficient and their income. The output of the diploma thesis are recommendations for mu-nicipalities and the Ministry of Finance.
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The Impacts of the Covid-19 Pandemic on Municipal Budgets in the Czech Republic
NOVOTNÁ, Karolína
This bachelor thesis focuses on municipal budgets of municipalities in the Czech Republic during the COVID-19 pandemic. This pandemic culminated in 2020 but it has led to consequences that remain significant in the coming years. The bachelor thesis consists of a theoretical and a practical part. The theoretical part includes topics that inquire into the budgets of municipalities, their expenses, incomes, and the causes of financial fluctuation. Further, it examines the economic development and the government budget policy of the Czech Republic during the COVID-19 pandemic. The practical part deals with the analysis of financial management of municipalities in the Czech Republic and the quantification of the impacts of the COVID-19 pandemic on their budgets. It also pursues to identify the causes behind that. The municipality Český Krumlov was chosen as an exemplary model of the financial management during the pandemic crisis.
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Comparison of the real estate tax in the Czech republic and Germany
Hatyláková, Lenka ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The bachelor's thesis is focused on a description and comparison of the real estate tax in some selected countries of the European Union and on analysis of a position of this tax in municipal budgets. Countries, that I have chosen for my work are Czech republic and Germany. At first there are described differences among specific and ad valorem tax base and differences among individual constructional tax elements of the real estate tax in both of the chosen countries. By using several graphs and tables are also compared the tax revenues generated at both of the state budgets, as well as a part of the municipal budgets. There is also a practical demonstration of a position of the real estate tax in the total revenues of the selected cities. The conclusion is then captured by calculating an amount of the real estate tax on a model immovable property and subsequent comparison of this amount between the selected municipalities.
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Models of territorial self-government funding from the view of delegated powers
Jirouchová, Michaela ; Matula, Miloš (advisor) ; Topinka, Lukáš (referee)
This diploma thesis evaluates models of territorial self-government funding from the view of delegated powers in the Czech republic. To reach this goal, thesis is divided into four separated chapters. First chapter defines the function of local government, its position in present system of public administration, explains terms like own powers, extended powers and delegated powers. Second chapter of the work introduces valid legal framework about territorial self-government funding and each particular type of municipal government financing as well. It contains analysis of revenues and expenditures of municipalities and regions in last ten years particulary from 2002 to 2011. It clarifies historical development and gives more information about possible future process of municipal budgets. Third chapter deals with specific fund so called "contribution of execution of state administration". The last fourth part introduces budgetary allocation of municipality taxes and revenues - all according to valid legislation. It includes various suggestions of legal amendments of the budgetary allocation of taxes and their positive and negative effects as well.
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Revenue forecasts of municipal budgets
Marek, Petr ; Klazar, Stanislav (advisor) ; Sedmihradská, Lucie (referee)
The main theme of this bachelor thesis is to analyze the revenue forecasts of the municipal budgets and compare them to other techniques of prediction. Among these forecasting tools belongs simple moving average, exponential smoothing, transformation moving average and regression against time. One part of this thesis is dedicated to the description how the chosen town Písek prepares its budget. The result of this thesis is that we cannot use only one technique to forecast all the revenues. The forecasts of the town Písek are the best only for individual income tax and corporate income tax not paid by municipalities. For the other taxes it is better to use other methods. The best possible prediction is achievable by combination of all these techniques.
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Expenditure comportment of magistrate's cities
LUKŠOVÁ, Petra
This diploma thesis is concerned with expenditure comportment of magistrate's cities. The main objective of this thesis was to examine the expenditure side of municipal budgets of cities of the Czech Republic. The thesis is divided into a theoretical and analytical part. The theoretical part describes the basic informations about municipal authorities, budget and budget's process. Next important part is about current and capital expenditure and overview of existing studies on magistrate's cities. Five cities were selected for analytical part. These cities were Olomouc, České Budějovice, Hradec Králové, Havířov and Kladno. The analytical part describes these cities and their budgets and current and cupital expenditures of these cities. The expenses were analyzed according to the sectoral classification. The expenses of these cities were also compared with the municipalities of the Czech Republic.
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Economic analysis and comparison of two municipalities, which are different in size.
Ouška, Václav ; Peková, Jitka (advisor) ; Dědíková, Věra (referee)
This thesis deals with economic analysis and comparison of two different size municipalities in years 2002-2008. Specifically, two municipalities from South Bohemia Region - Strakonice (23 000 inhabitants) and Katovice (1 300 inhabitants). The first part of my thesis is theoretical. I describe the legislative of municipalities in Czech Republic there, also their jurisdiction and budgets (categories of revenues and expenditures). The second part is more extensive and there is a description of the practice. I analyze and compare different categories of revenues and expenditures. I use here materials from the both previously mentioned municipalities. This part is accompanied by tables and graphs.
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