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Municipal Revenue Prediction
KLOUDOVÁ, Dana
The name of this thesis is Municipal Revenue Prediction. Income communities or their revenue capacity, are an important factor landlord and also subject to financial decision-making communities. The aim is to propose a procedure for determining the revenue capacity of the municipality and its revenue prediction process. The first part is focused on defining the basic concepts related to this issue.V methodological section describes the methods and procedures which are then used in next part.Practical part is focused both on the village Rudolfov compared with a selected sample villages, and on the actual prediction selected tax revenue. At the very predictions are then created different scenarios, which significantly affects the level of income of the municipality.
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Small Size Municipality Revenues in Czech Republic
JIREKOVÁ, Kateřina
The aim of this thesis is to evaluate the system of municipality incomes in the Czech Republic with respect to specifics of small municipalities. In last few years these municipalities have become a frequently discussed topic because of their lower incomes. The legislation has been devoting to this problem since 2008 and the differences between large and small municipalities in the Czech Republic were removed. There is income analysis of all municipalities in the Czech Republic from 2000 up to 2012 in this thesis. The municipalities were divided into two groups. The first group contains small villages, defined as municipalities up to 499 inhabitants. In the second group there are other municipalities of the Czech Republic except small villages, statutory cities and the Capital City of Prague. The real data were recalculated per head for this analysis and minimum, maximum, median and arithmetic mean were found. Variability of incomes is evaluated from these results. Regression and correlation analysis is made in some groups of revenues because of finding dependence among variables. Disparity in incomes of small towns and other communities is assessed by comparing the arithmetic means and medians between groups of municipalities using a Two-Sample t-test and Mann-Whitney test. Revenue growth is evaluated determination of the trends of the time series using linear regression. Some specifics in financing small villages were found from these analyzes. There was also confirmation of the hypothesis that small municipalities have lower incomes per an inhabitant.
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The effects of the economic crisis on the municipal incomes
Bendová, Veronika ; Sedmihradská, Lucie (advisor) ; Dugová, Alena (referee)
The Bachelor thesis deals with "The effects of the economic crisis on the municipal incomes". It analyses incomes of the selected community from 2008 to 2010 and finds out how did different types of municipal incomes develope. The end of the bachelor thesis analyses incomes of all municipalities in the Czech Republic and than compares the results of both analysis. It finds out, that the economic crisis affected municipal incomes unequally and it did not affect all types of incomes. The most affected were tax incomes, but there were also some affects on capital incomes. There is not clear statement that other types of incomes were affected by the economic crisis.
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The fiscal importance of the various types of public income in the Czech Republic
KONVALINA, Petr
This work deals with the public revenue for their fiscal significance. They are described here so all kinds of public revenue and subsequently compared to their importance in the state budget and budgets of municipalities and counties.The greatest emphasis is on taxes, which represent the most significant type of government revenues in public budgets. There are described various types of taxes and is compared to their importance for different budgets in terms of their revenues in previous years. Also, the work discusses the importance of different types of public revenues as a share of gross domestic product of the Czech Republic. Here again the emphasis on taxes as the main public reception forming GDP.
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Revenues of small municipalities in the Czech Republic: case study
Petáková, Ivana ; Urbánek, Václav (advisor) ; Urbánek, Václav (referee)
This thesis describes different types of income into the municipal budget of a particular municipality. The main aim is to analyze the incomes of the municipality Hluboš. Additional aim is then to compare the possibilities the municipality Hluboš has to influence and increase their revenue collection in accordance with the valid tax legislation.The first chapter provides the theoretical background for the analysis of the incomes of the municipality Hluboš and describes individual types of income. The second chapter deals in detail with the individual types of the municipal income and their proportion in the whole. And finally, the third chapter then compares various legislative possibilities to influence the revenue collection and looks closer on how the municipality Hlubos takes advantage of these possibilities. The conclusion is, that the municipality Hluboš does not fully exploit these possibilities, so possible measures to increase the municipal income are advised.
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The influence of a fast growth of the population upon budget management of the chosen local authority
Krušina, Michal ; Sedmihradská, Lucie (advisor) ; Sedmihradská, Lucie (referee)
The purpose of this bachelor thesis is to find out how a fast growth of the population impacts upon budget management of the chosen local authority, i.e. in which way -- if in any -- these changes in the number of population affect the council's revenues and expenditures. In the first part of this paper, a local authority is defined in general, including its functions and its budget with its revenues and expenditures. In the second part, the suitability of the choice of the local authority is supported by evidence based on demographic analysis of the population growth. The third part is focused on how the changes in the number of population affect the revenue part of the local council's budget; and the last part deals with the impact of these changes on the expenditure part. The large dependence on change in the number of population was demonstrated at most of tax revenues. On the other hand at expenditures there are dependent only two kinds, expenditures for protection of environment and expenditures for local authority.
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The Influence of Increase in Number of Inhabitants on the Tax Revenues of City of Brandýs nad Labem
Frydrýšková, Jana ; Sedmihradská, Lucie (advisor)
The purpose of this work is to analyse dependence of tax revenues on a number of inhabitans and to demonstrate it on the example of the particular municipality and to compare the acquired data with the national average. In the first part possible sources of financing are defined and tax revenues development is described. In the second part I focuse on a selected municipality with regard to certain characteristics of tax revenues and the number of inhabitants of this municipality. In the third part the detail analysis is carried out that examine dependence of tax revenues on number of inhabitants and provides a comparison of analysed characteristics of selected municipality with data applying for the Czech Republic.
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