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Hořava, M. Economy of the small municipality. Bachelor thesis. Brno: Mendel University, 2019. The bachelor thesis deals with economy of the small municipality Ruprechtov in the years 2016-2019. The aim of bachelor thesis is to find out, how the municipality works with the financial means by analyzing of the incomes and expenditures. The end deals with SWOT analysis and recommendations for the future progress of the municipality.

This thesis deals with financial security of crisis measures of municipalities with extended power in Vysocina Region, focusing mainly on the analysis of financial resources and the mutual comparison of funds that individual municipalities allocate in group 5 State security and legal protection. All municipalities are legally obliged to earmark certain resources and they do so, however each municipality allocates different amount of financial resources that are an integral part of preparation and implementation of rescue and disposal work for emergencies and to provide preventive measures against these situations. Given issues has been solved primarily by the comparison method and thereafter by analogy method to do the mutual comparison of individual municipal budget analyzes from 2015, 2016 and 2017. Each municipality has been compared with each other as well as within individual municipalities in recent years. In addition, the analysis method and the method of synthesis have been used to evaluate given problem. The research revealed that more than 50 % of given municipalities with extended power in Vysocina Region increase their budget within group 5 - State security and legal protection every year. These municipalities with extended power include Bystřice nad Pernštejnem and Chotěboř. Despite the fact these municipalities allocated lower amount than in 2015 they still earmark one of the highest percentage of their funds in 2015.

In last years, in connection with a possible amendment to the Law on Local Fees, there has been talk of a change in spa or recreation fees and a charge on accommodation capacity. This diploma thesis aims to analyze the current state of local fees with a detailed focus on both tourist fees and to assess the impact of a possible change on Municipal budgets. The analysis is based on data from the Ministry of Finance's Information Portal Monitor. The data from the Ministry of Finance's Information Portal Monitor was chosen because the Ministry of Regional Development draws upon its analysis. A special part is devoted to the municipality of Janov. The analysis of the village is based on information, which was obtained from the representatives of the municipality during a personal interview. The diploma thesis concludes that impacts on individual municipalities are very disparate and that the impact assessment must be carried out individually. Surface modification fee change could have a negative impact on small municipalities. Furthermore, defining investment in tourism has also been problematic. Many municipalities report inaccurate data on tourism expenditure. Expenditure that is directly related to tourism is often not included in the cost items. It is therefore not possible to estimate how much municipalities invest in traveling. The best solution is to adjust rates where both fees remain optional.

My diploma thesis aims to assess the planned amendment to the law on local fees and show the changes that have to occur. The planned amendment changes slightly rights and responsibilities of the municipality in the implementation of local taxes. In my diploma thesis we deal in detail with two kinds of charges - local fee for spa or recreational stays and a local charge of accommodation capacity. Rating of planned amendment preceded by analysis of the municipalities that collect those fees. I am focusing on the revenue side of their budgets. The first two chapters are theoretical. I generally describe how the law in Czech Republic influences the structure of public administration and how it prepares the budget of the municipalities. They are characterized by certain local fees and their legislative framework. The practical part is devoted to analysis of two local taxes in 10 selected municipalities and their final share in nationwide revenue from local taxes. The final part evaluates the planned amendment, indicates and shows possible problems that could occur in the future.

This bachelor thesis deals with financing immovable monuments in Czech Republic. In the first part of thesis, there are basic concepts associated with monument care. In relation to this are mentioned state monument organs, which may influence funding. This thesis also talks about historical development since the inception of the monument care and analysis of the current state. The aim of this thesis is define the biggest problems of owners to care about immovable monuments and propose solution for raising funds to reconstruction and operation. An example is the Memorial to John Huss in Husinec.

This thesis focus on the analysis of the status of the municipal tax for spa or recreational stay and the municapal tax for accommodation in the revenue of selected municipalities in the Czech Republic, including their use in promoting tourism. The first part focuses on theoretical knowledge in the field of public revenues and is dedicated to the concept of local tax and its legal regulations. The analytical part contains a comparison of the position of these local taxes in terms of quantitative indicators, such as income from these local taxes or their share of tax revenue and results of a survey between mayors of selected municipalities divided for the purpose of this work into three categories - spa towns and municipalities , mountain resorts and popular tourist destinations. The results of the survey in the Czech Republic are compared with these local taxes in selected European cities. In conlusion, the results of the survey are discussed and furthermore, current legislation solutions are suggested which would streamline the use of municipal taxes for spa or recreational stay and accommodation.

Financial security is an important means for implementing quality preparation for the crisis and consequent solutions. The basic component of the municipal budget consists of funding from the State, where the municipalities further funds apportioned on the part of the sectoral into groups, sections, subsections and paragraphs. Funding for emergency measures to protect the population constitutes Section five national security and legal protection. The main instrument of financial security and the preparation of budget expenditures in the group of five is a law on crisis management, law on IRS and the law on budgetary composition. Current legislation talks about financial security crisis measures and financial reserves. The amount of funding is not provided by law. The funds are intended to ensure that preparations crisis situations, respond to and remediate according to the emergency act and tasks set by law on integrated rescue systém. The aim of work is to analyze the practical part of any revenues of municipalities. Further analyze budgetary expenditures, which are intended to provide emergency measures, including protection of the population. The aim is to that under the current legislation municipalities spend funds according to budget chapters on crisis measures and whether the financial reserve is sufficient. The research question was posed subsequently: "Do municipalities create a reserve funds for emergency security measures determined to them by the legislation of the Czech republic?". The research sample is consisted of three municipalities of the cadastral area Tabor. Municipalities are similar in size and population. The municipality Planá nad Lužnicí is different in geographic positioning, where on the edge of the village flows the river Lužnice. The crisis plan of Tábor is not publicly publishable, but a general knowledge may arise following crisis situation: flooding in large scale, epidemics, radiation accidents, disruption of gas and heat supplies, and other natural disasters. This is a risk or potential incident, which can initiate an emergency situation. Each municipality is the promoter JPO 3 and in the village is a unit of volunteer firefighters. The potential risk and rise crisis situation can affect all three municipalities surveyed. When comparing expenditures to a group of five national security, a comparison was made including subsection 531, which is according the budgetary rules led to the municipal police, CCTV (closed-circuit television) etc. Furthermore, municipal expenditures were compared separately to section 52 and section 55. In Section 52, the amount of funds according to the surveyed year was for example, 0%, 0.1%, 0.4%, 2.9%. Section 55 was significantly different and the amount of funds was for example 82%, 97%, 100%. The exception is 2013, when all three municipalities have significantly increased funding in Section 52. These funds reached 12.2%, 17.4% and 47.5% of the expenditure of sector part. A more detailed research showed that communities do not always have budgeted expenditure for emergency measures as required by law. Often in the budgetary composition in the expenditure of section 5 is not a subsection protection of population, subsection crisis management or other components and operation of the integrated rescue system. Subsection 521 protection of the population was only in village Mladá Vožice in all four surveyed financial years. Other municipalities in the mentioned subsections did not have any funds. The analysis carried out in the sectoral budgetary expenditure of the group of five - national security can be evaluated that municipalities do not create a financial reserve funds as imposed by current legislation. The results will be made available to municipalities and regional authorities. The work will be provided to crisis managers, schools with a similar field, to improve the educational process.

This thesis deals with the financial management of municipalities with a focus on the analysis and implementation of the budget of Chomutov in the years 2010 - 2013. Theoretical part deals with the budget, its structure and classification according to budget classification, and the phases of the budget process. The practical part is focused on the implementation of the budget revenue and expenditure, creation and use of funds, and an overall assessment of financial management, including the financing of Chomutov in the monitored period.

My graduation thesis is aimed at the definition of the examined tourist destination Tábor, precisely the Chýnov, and to do analysis of the offers and demand of tourism in selected area. Then determine the impact of tourism on local development, to define the multiplier of tourism for the area and determine the impact of tourism on the budget of municipalities. An output of the thesis are small measures which point to development of the tourism in Chýnov. One of them is an environmental package for a city, or a proposal of own green symbol with a picture of a bat.

This thesis focuses on the way in which municipalities receive funding from the European Union and assesses the impact of the funds on the municipal budget. Through the analysis of source materials, interviews with relevant officials, who process project applications and my own opinion, I have defined problems which the municipalities have to solve during the preparation and implementation of certain projects in the practical part of thesis. Small municipalities cannot effectively draw money from European funds due to the lack of human capital, low number of grant titles, red tape, small use of the principles of cooperation between the private and public sectors, and last but not least the need for pre-financing the projects. Grant recipient must participate roughly ten percent of the total cost in financing the project. Although this number may seem small, many municipalities must take the co-financing commercial loans, whose withdrawal is reflected mainly in the capital budget. Interest on loans burdens the municipal budget, the municipality debts and worsen financial health indicator of the municipality. However most projects would have not been realized without the help from European funds. Grants from the European Union significantly contribute to the development of the municipality.

The aim of this thesis is to evaluate the impact of EU developmental funds of municipalities or associations of municipalities Pečecký region. The thesis is divided into a theoretical part, which generally represents the position of the municipality, individual actor's municipal development, municipal budget complications and debt service. The practical part analyzes the impact of completed projects financed from EU funds for the development of micro-communities studied. In the analysis we selected investment projects completed over 1 million CZK co-financed. The beneficiary is given micro-region or one of its municipalities. The work discusses the practical problems of selected municipalities in the region who are in the process of project implementation. These include in particular the impact of co-financing projects, the municipal budget, the administrative complexity of the project, staffing and many more.

The aim of my diploma thesis was based on evaluation of the offer of tourism services in towns Hluboka nad Vltavou and Trhove Sviny and their comparison with the wiew of contribution of tourism for the municipality and its budget. In the thesis there an offer of the tourism services is mapped, the impact of tourism on municipal budgets is analyzed and the tourism multiplier in both municipalities is set. As the output of the thesis is recomended to set a position of destination manager in Hluboka nad Vltavou, a position of project manager in Trhove Sviny and another minor remedies headed towards tourism develoment in Trhové Sviny.

The subject of my bachelor thesis is the elaboration of a case study that deals with the preparation of the revenue side of the budget of the municipality Hodslavice. The main aim of my work is to determine the accuracy of the actual estimates of the municipality and to compare the accuracy of predictions of several statistical methods. I use these statistical methods: simple moving average, exponential smoothing, transformation moving average, regression against time with an exponential trend. Drawn from the analysis, I found that for the prediction of each type of revenue, there is a more accurate method than expert's assessment of the budget administrator in Hodslavice, but there can not be applies a single method of prediction for all types of revenues. The most accurate method for predicting taxes of individual revenues is exponential smoothing. However the differences between the predictions by this method and the expert's estimation of the administrator of the budget are minimal. Regression against time was the best in forecasting tax corporation income and value added tax. For real estate tax and non-tax revenue, which the municipality has at least some competence in influencing the future level of revenue appears to be the most accurate method of simple moving averages.

This paper analyses the budget and financing of the municipalities in the Czech Republic, focuses on the budget structure of the municipality, elaborates on the specifics of municipal financial management. On the example of Prerov town and its financial management this paper shows these aspects in reality. Prerov's financial management analysis is based on the monitoring of its final accounts from the years 2006 -- 2010. In the years 2008 -- 2009 the Czech Republic was affected by global economic crisis. This paper aims to discover what was the impact of the crisis on the Prerov's financial stability and debt.

The core theme of this bachelor thesis is the prediction of revenues of municipal budgets. For this work I have chosen budgets from the town Humpolec. The main goal of this bachelor thesis is to describe how Humpolec prepares the revenue side of the budget and evaluate which one of the methods of prediction is suitable. These methods of prediction are: simple moving average, exponential smoothing, transformation moving average, regression against time and expert's assessment of the town Humpolec. During the calculation of prediction I determined that the expert's assessment is not the most ideal prediction method for all tax revenues. The expert's assessment is the right prediction method for all types of the individual income tax and for the corporation income tax paid by municipalities. For the value added tax and corporation income tax it would be more suitable use the regression against time method. Transformation moving average is the best for prediction of fees. It is more complicated with real estate tax, because no method of prediction emerged as a definitive "winner". For this kind of tax revenue I would choose either the expert's assessment or the regression against time method. Through my research I have demonstrated that it is not recommended to use one method of prediction for all revenues; rather, it is better to assess each section and choose the method of prediction best suited to the specific revenue type.

The purpose of the thesis is to analyse subsidies system of municipalities in Czech Republic. The thesis examines needs and development of municipalities in the context with their financing. The theoretical part defines the basic terms relating to municipal revenues with orientation on subsidies. Furthemore, it analyzes and evaluates possibilities of acquiring of subsidies and their subsequent usage. In the process of obtaining these financial resources procedural requirements and some principles must be complied. Due usage of subsudies is controlled afterwards. Folowing part of my thesis on the base of analysis and comparison of a few concrete municipalities with different size provides information on methods that municipalities use to obtain subsidies, how effective they are in using them, whether the subsidies are sufficient and how they affect needs and development of municipalities. In the conclusion my thesis evaluates whether bigger municipalities, in comparison with smaller ones, are more succesful in aquiring of subsidies and what is the effect of this successfulness on the standard of provided services by municipalities that are different in size and whether this standard of publicly provided services is identical.

The main aim of the bachelor thesis is to acquaint with legal form of municipalities in Czech Republic and their economy. Analysis of municipal economy is apllied to concrete example of municipality Lodhéřov. The thesis is divided into two parts. First part is theoretic. This part defines basic terminology used in connection with municipalities and their budget, such as municipal competency, municipal authorities, municipal budget, municipal budgetary process or actual budget structure. The second part describes economy of municipality Lodhéřov. This part analyzes revenues, expenses and financing of municipality Lodhéřov for years 2006, 2007 and 2008. Thesis is further focused on filling budget in analysed years.

This thesis is aimed at regional development. Economic, social and environmental development is dominant. Improving the quality of life is a basic interest. The aim of the thesis is to work out a project study directed at the development of a selected village with the analysis of its municipal budget. Subject of analysis is a village of Homole near České Budějovice. Municipal budget represents the implement of management and realization of regional development.

The Czech Republic is gradually proceeding to fiscal decentralisation in order to assing the responsibility to municipal units. Proportionally to this fact, an increase in importance of municipal budgets and municipal responsibility for disposing of municipal property is expected. The core theme of this bachelor work is an analysis of the property management in municipality Hodice in the period from 2001 to 2007. On the basis of both theoretical and practical knowledge of the chosen field of property management this work deals with a question whether tax revenues of a selected municipality are also sufficient for a municipal property increase and tries to prove the interdependence between total revenues and the property level of a selected municipality.