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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.
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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.
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Web Application for Editation and Visualization of Borders
Hypeš, Tomáš ; Zbořil, František (referee) ; Rozman, Jaroslav (advisor)
This thesis is about design and creation of an application for visualization of village borders and other territorial units and borders of areas, which are defined with them. First, transfer of borders options from OSM database and transfer from register RÚIAN are described. Then the thesis describe the application for visualization and editation this borders with ability to define own areas.
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Analysis and solution of the use of traffic areas of border crossings
Hladůvková, Blanka ; Chaker, Manar (referee) ; Matuszková, Radka (advisor)
The Diploma Thesis is composed of two parts: text-based and project-based. Text-based part deals with universal use of border crossings. Most of the border crossings is in private ownership, therefore it is not known how it will be used in the future. Deputies of villages, districts and local authorities were approached because some of the border crossings lie within their competence. The intention of the private owners was discovered. The project-part deals with particular border crosing between the Czech Republic and the Slovakia Republic – Starý Hrozenkov. Zlín district is interested in reconstructing of the mentioned border crossing. A project dealing with the future purpose of the rest area, such as building a gass station, a restaurant, a relaxation zone and a space for checking vehicles, was suggested within the technical study.
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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 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.
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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.
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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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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.
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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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