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Zadluženost obcí v Moravskoslezském kraji
Kořínková, Pavlína
The diploma thesis is focused on the evaluation of the municipal indebtedness in the Moravian Silesian region. Through selected indicators will be monitored the development of the municipal indebtedness in three years and will be assessed the situation of the indebtedness in these municipalities. In addition, will be possible to assess which of three monitored years was for the municipalities the most demanding and vice versa. According to indicators, two indebted municipalities will be identified and will be determined causes of their higher indebtedness. In the diploma thesis was found out, that these two municipalities got into debt because of expensive investments. However, these investments foster the development of municipalities and the environment. Based on this research will be recommended to invest in projects, which are beneficial for future generations and the development of communities. Municipalities should carefully prepare new projects, optimize their loans and interest rate, and invest in projects, which will generate income in future. This is a way to avoid risky decisions and possible indebtedness.
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Real estate tax as a source of municipal infrastructure financing
Brabcová, Klára ; Sedmihradská, Lucie (advisor) ; Hyklová, Lenka (referee)
This thesis deals mainly with real estate tax. The introduction is a description of the structure of the public administration, the definition of the concept of the municipality, the examination of the structure of municipal revenues and, of course, the real estate tax. The main objective of the work is to find out if it is possible to finance the repair of the road by means of a real estate tax or a loan. The aim of the thesis is demonstrated through a multiple case study method on a selected sample of five municipalities in the population range of 385-395. On the basis of the results, it can be stated that it is possible to finance the repair of the road by the real estate tax, in the case of the municipalities of Bublava, Stanoviště and in the case of Terezin and Trubín, this is the only possibility of financing the repair of the road. Rybníky municipality has the possibility to finance this repair both with the proceeds of the real estate tax and with the loan.
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