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Fiskální kompakt a jeho dodržování v zemích EU
Hýsková, Kateřina
Hýsková, K. Fiscal Compact and its compliance in EU countries. Bachelor thesis. Brno: Mendel University, 2023. The bachelor's thesis aims to evaluate whether and to what extent EU member countries comply with the fiscal rules established by the Fiscal Compact. The work analyzes individual forms of different budget rules and their advantages and disadvantages. Subsequently, the thesis focuses on the development of fiscal coordination within the EU, which preceded the creation of the Fiscal Compact. It focuses more on the content and definition of the Fiscal Compact and observes its implementation in EU countries since 2013. The output of the work is an evaluation of the success rate of compliance with the established rules.
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Legal status and economic management of organizational units of municipalities and regions
Stará, Barbora ; Marková, Hana (advisor) ; Boháč, Radim (referee)
Legal status and economic management of organizational units of municipalities and regions Legal regulation of organisational units of municipalities and regions in the Czech Republic is comparatively succinct; there are not many academic texts that would offer any detailed commentary relating to this topic. In practice, organisational units are often neglected and in fact, no academic texts are even available for the regional level. In my thesis I aim to summarise the key important findings about the organisational units of municipalities and regions. My objective is to create a document that would deal with the functioning of these units from their origination, through financial management to their eventual abolishment. I methodically introduce the necessary sources of law and also aim to draw the attention to the controversial provisions of the relevant statutes. The introductory chapter is historical; subsequently, I define the principal signs of and the issues relating to the origination (the trust deed, etc.) and the abolishment of the units. The following section deals with the workers and the so-called directors. In relation to this, I analyse the acts and responsibilities of organisational units of municipalities and regions. The second substantial chapter focuses on specific agencies that...
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Budget of the European Union in the field of justice and home affairs
Ticháček, Jan ; Hřebík, František (advisor) ; Markéta, Markéta (referee)
The Master Degree Thesis focuses on analysis of the EU budget. The main area of interest is justice and home affairs. Planning of the EU annual budget is preceded by creation of the Multiannual Financial Framework which is a planning tool and also a safeguard of predictability of the EU expenditures. Also EU priorities are mirrored there. Annual budget itself is divided into six headings. The thesis is dedicated mainly to the third area Security and Citizenship. Also an EU agency CEPOL (European Police College) is financed from this area. The second part of the thesis is dedicated to CEPOL. The EU agency CEPOL occupies important position in the field of education and training of senior police officers and also law enforcement officers. It provides educational and training activities which suppose to contribute to improving of EU Member States´ cooperation in fighting against the most serious forms of international crime. The flagship of CEPOL is European Police Exchange Programme. Thanks to the exchange programme, the participants gain experience based on their needs and preferences. CEPOL supports qualitative rather than quantitative education. The third part of the theses tries to find out whether the financial resources spend on the Exchange Programme are used effectively. This issue is examined by using a questionnaire and subsequently its evaluation.
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Town Budged and its Making the Data Public
Timighe, Jana ; Krbová, Jana (advisor) ; Peková, Jitka (referee)
The aim of this bachelor thesis in the theory is to describe and define the budget setting, and all terms related thereto. In the practical part, on the basis of theoretical knowledge, analyses the process and the performance of the disclosure of municipal budget, all that on the example of the selected municipalities.
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The political process of creation, adoption and implementation of the czech state budget and its deficit bias
Plajtová, Jarmila ; Ježek, Tomáš (advisor) ; Minárik, Pavol (referee)
The purpose of this thesis is to test the hypothesis if the Czech budget deficit bias is built into the budget process and if the public finance reform in 2004 improved the quality of this process. The analysis reveals that implementation of the reform measures, such as medium-term expenditure framework is not very successful. The introduction of the programme budgeting is not completed too and the room for use of undesirable methods of budgeting still exist. The thesis is also focused on identifying problematic aspects of budget process, such as "pork barrel spending" and non-functioning control mechanism performed by Chamber of Deputies of the Parliament and Supreme Audit Office. The possibility of implementing of the "balanced budget rule" is discussed in the final part this thesis.
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Municipality fire protection with a view to economic assurance and material equipment of fire brigade units in the South Bohemian Region
FRÜHAUFOVÁ, Lenka
An important municipality tool for performing the rescue actions and for removing the disas-ter consequences, as well as, performing the population protection tasks, is a local voluntary fire brigade established and operated by a municipality in accordance with the Fire Protection Act. Municipal expenses designed for operation of these units include the region{\crq}s subsidies, investment and non-investment subsidies of the state and regional budget and municipality funding. This dissertation is aimed to compare the costs incurred by South Bohemian Region municipalities within their own competence to ensure the readiness for action of fire brigades in order to cover the regional fire protection territory in accordance with applicable legisla-tion. The thesis describes legal aspects of establishing the voluntary fire brigades, character-izes individual unit categories, providing details of their principal tasks. It also briefly com-ments on the budget-related rules for territorial regional administrative units and their budget structure, deals with the internal unit organization and informs on how the readiness for action is ensured. It presents results of the questionnaire survey and makes an analysis of the fire protection costs in 2006 and 2007 and of budgeted costs for 2008. The comparison with re-sults of another author dissertation and statistical yearbooks is also provided. The results, re-commendations and legal deficiencies are included at the end of the thesis.
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EU Budget as exemplar for solving problems of Czech public finances?
Maláník, Ondřej ; Štěpánek, Pavel (advisor) ; Chalupníček, Pavel (referee)
The main objective of this thesis is to point out to situation of Public finance in Czech Republic and analyse it from perspective of institutional framework of budgeting system to find weak its weak points. Simultaneously the similar analysis is compiled for institutional framework and budgeting procedures of EU budget in an effort to find such components, which would be usefull for solving recognized problems in Czech parallel. Theoretical background is provided throught description of particular budgeting systems based on so called Interinstitutional Treatment in case of EU Budget and by Budgeting rule law in case of Czech institutional framework. For better comprehension of Bugeting system in Czech Republic there is incorporated part dealing its evolution since 1918 with accent to recent decades, when the distinctive changes in budgeting rule law were ammended.
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