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Municipal Budget Proposal
Mrkvicová, Nikola ; Kafková, Radmila (referee) ; Čižinská, Romana (advisor)
Bachelor thesis deals with the draft budget of the municipalities, the small town Velké Němčice, for the next period, i.e. for the year 2013. In the theoretical part are summarized fundamental knowledge about the community, their revenue and expenditure and about the budgets of municipalities. The practical part analyzes the budgets in 2011 and 2012, and the draft municipal budget for the following year.
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The Improvent Proposal of Financial Management of The Local Autthority
Kaufmannová, Jana ; Musil, Josef (referee) ; Zeman, Václav (advisor)
This thesis deals with money management in municipality Libchavy in years 2005 - 2007. Its theoretical part sums sup the most important pieces of knowledge concerning municipality functioning and money management of municipality. The practical part comprises the analyses of the status of municipality money management in the field of budget receipts and budget expenditures. In terms of previous pieces of knowledge, there are defined proposals for improving money management and contribution of municipality.
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Decomposition and time development of expenditure, investment and other public sector indicators in the Czech Republic
Louda, Jaroslav ; Janský, Petr (advisor) ; Palanská, Tereza (referee)
This thesis examines the decompositions of public expenditure and investment between individual governmental levels in the Czech Republic for the period between 2017 and 2020, studies inequalities across municipalities in terms of public expenditure and its components and attempts to offer solutions to inefficiencies arising from high territorial fragmentation of the country. The results show that the role of subnational governments in public spending and investment decreased. Within the subnational level, some resources were allocated from municipal to regional governments. Expenditure per capita across municipalities follows a U-shaped curve, indicating that, for the smallest municipalities, costs tend to be relatively high, especially in the case of administrative expenditure. This issue could be mitigated by implementing policies that would incentivise merging small municipalities into larger ones.
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The Efficiency of Public Expenditure, Evidence from the Czech Republic
Vraná, Veronika ; Zápal, Jan (advisor) ; Schneider, Ondřej (referee)
1 Abstract Efficiency is an important concept for performance evaluation of decision- making units. This thesis studies efficiency of public spending and methods of its estimation. Firstly, a wide range of efficiency estimators are defined and compared. For the public spending efficiency analysis the most convenient es- timator is found to be the cost frontier approach of the Stochastic Frontier Analysis (SFA). The second part of the thesis contains efficiency analysis of public spending in the 14 regions of the Czech Republic in the years 2003-2014. For the analysis current expenditure of regional offices is used as the input. Based on the investigation of regional services output index is formed and employed in the analysis. The estimation is performed using the cost frontier approach of the SFA as the main method. Various other efficiency estimators are then applied to the data in order to study robustness of the results. The thesis further discusses relative ranking of the regions and time evolution of efficiency scores using different assumptions and variety of methods. Lastly, several potential effects on the estimated efficiency are considered and analysed. JEL Classification D24, H41, H72 Keywords efficiency, regions, public expenditure, Czech Republic Author's e-mail verca25.vrana@seznam.cz Supervisor's e-mail...
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Vliv vybraných veřejných výdajů na ekonomický růst jednotlivých států Brazilské federace
Procházka, Tomáš
This thesis focuses on impacts of expenditures on construction of infrastracture, distribution networks of elektricity, gas, fresh water and construction of sewerage and also expenditures on education and healthcare on economical development of federal states of Brazil in time period 1985-2013. The thesis uses OLS methods, cluster analysis and panel analysis. Results of expenditures showed that spendings conected with healhcare and education had positive econimical impact in all observed states of brazilian federation. On the other hand expenditures spent on construction od infrastracrure and enginnering networks had positive economical impact only in case of poor, undeveloped federal units in northern, central and northeast regions of Brazil.
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Efficiency analysis of cultural spending in Czech municipalities
Holušová, Lucie ; Šťastná, Lenka (advisor) ; Špolcová, Dominika (referee)
The aim of this study is to assess local expenditures on the culture of municipalities in the Czech Republic and the effect of the exogenous variables on its level. The thesis analyses the efficiency for 205 Czech municipalities of extended scope in the years 2014-2016. Based on the previously published works the expenditures of municipalities of extended scope on culture were used as the input. Output variables were chosen to match the input variable. The estimation is performed using the Data Envelopment Analysis under different returns to scale assumptions. Lastly, several potential effects on the estimated efficiency are considered and analysed. Our results suggest that 6 out of 9 exogenous variables used in the analysis are statistically significant and affect the level of efficiency (e.g.: number of inhabitants, rate of unemployment, the share of elderly people etc.). Keywords efficiency, municipalities, Czech Republic, public expenditure, DEA
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Vliv fiskální politiky na příjmovou nerovnost ve vybraných zemích Latinské Ameriky
Urbanová, Anna ; Maialeh, Robin (advisor) ; Slaný, Martin (referee)
The region of Latin America remains the most unequal in the world, despite the downward trend of last years. The negative socioeconomic impact of high income inequality has been examined and proved by many studies. The difference between inequality rates in Latin America and more equalitarian countries is much bigger when regarding income after taxes and transfers, which follows that the source of persisting high rates of unequal income distribution might be found in ineffective fiscal policy. This thesis examines the assumed impact of implemented fiscal policy on level of income inequality for four Latin American countries (Mexico, Brazil, Chile and Colombia). In the theoretical part, theoretical background for income inequality and fiscal policy is covered. The practical part includes analysis of development of income inequality, public expenditures and tax revenues in these countries from 1992 to 2012. Subsequently, regression model proves a significant negative impact of public health expenditures on income inequality in case of Mexico, Brazil and Chile. Public spending on education is found effective in reduction of income inequality in Brazil, however in case of Chile an increase in public spending on education seems to increase unequal distribution of income among households. Main finding of this thesis is that when efficiently targeted, fiscal policies aimed at increasing expenditure on health and education systems are likely to serve as effective measures of reduction of unequal income distribution.
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Public investments into tertiary education in 1996-2001 period and the estimation of their rates of return.
Kozár, Filip ; Klement, Josef (advisor) ; Barák, Vladimír (referee)
Presented bachelor thesis focuses on tertiary education in the Czech republic. The main aim of this thesis is to estimate rates of return from public expenditures on tertiary education in the 1996-2001 period. The practical part deals with the evolution of human capital theory and two alternative theories - signalling theory and theory of screening. The next part goes in the direction of theory of human capital investments and their measurment methods. The analytic part starts with analysis of the tertiary education sector in Czech republic, including its historical development and international comparison. The second chapter is based on model definition. The model is further used to estimate net present values, internal rates of return and payback periods of public investments into tertiary education. The analytic part ends with a brief discussion and the result comparison with other authors. In a simplified way it is worthwhile for the state to finance tertiary eduction, the only exception being female pedagogical sector graduates.
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