This diploma thesis deals with the importance of municipal budgets for public budgets. The essential part of the public budgets is formed by municipal budgets therefore the condition and balance of state budget is largely influenced by balance of these budgets. From the general point of view, municipal budgets also influence the possibility of attaining the economic and political goals of state. The aim of this thesis is to show on the basis of financial indicators' analysis the changes in municipalities' budgets over time, to interpret the development of their financial situation and to create a projection of their future evolution. For these purposes, the municipalities will be divided according to their size category.

This diploma work deals with the financial situation of town Jindřichův Hradec in years 2006 - 2009 using selected methods of the financial analysis. Its theoretical part sums sup of the most important pieces of knowledge concerning municipality functioning and money management . The practical part comprises the analyst of the statue incomes and costs and in the field of money management of municipal property. The results of this work are the proposal for possible solutions and should lead to the improvement of financial situation of the village future years.

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.

Diploma thesis Finance of territorial units in the Czech Republic applies to analyze the self- governing budgets, especially municipalities. The thesis has the theoretical part and the practical one. An approach and function of public budgets and finance are described in the theoretical part. Following part of the thesis is devoting to the Czech budgetary system with the focus to municipal and region budgets. There are analyzed categories of income and expenditures. Budgetary expenditures are compared between municipalities and regions according to allocated field of application, according to the amount of capital expenditures. Another chapter is engaged in current issues in the municipality funding - there were changes in the system of tax distribution from the central government. The second issue is the growing indebtedness of Czech municipalities. The thesis tries to find some recommendations and solutions. The last chapter applies the financial and property analysis for the city of České Budějovice. An economy of the city is assessed according to chosen indicators, ratios and comparisons with budgets and assets between the years 2006 and 2011.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию формирования и исполнения бюджета муниципального образования с целью разработки предложений по его совершенствованию. Необходимость научного исследования заключается в разработке методических положений и рекомендаций по увеличению доходов местных бюджетов и повышению эффективности расходования бюджетных средств муниципального образования. Актуальность научного исследования заключается в том, что большое значение приобретает организация бюджетного процесса на муниципальном уровне и стимулирование органов местного самоуправления к ускорению темпов экономического роста. / Final qualification work (master thesis) is devoted to study formation and execution of the budget of the municipal formation with the purpose of developing proposals for its improvement. The need for scientific research consists in the development of methodological provisions and recommendations for increasing the incomes of local budgets and increasing the efficiency of spending budgetary funds of the municipality. The relevance of scientific research lies in the fact that the organization of the budgetary process at the municipal level and the encouragement of local self-government bodies to accelerate the rates of economic growth acquire great importance.

The final thesis is focused on the South Moravian municipality Rozkoš. It consists of the theoretical and practical parts. The theoretical part mostly defines elementary terms related to municipalities and funding. The practical part describes the municipality Rozkoš and its specific characteristics. The possibilities of further development of the municipality are defined through the analysis of strengths and weaknesses. Furthermore possibilities of funding of future activities are explored. In the conclusion of this thesis the financing methods of Rozkoš municipality{\crq}s development are shown.

The aim of this thesis is to determine the influence of tourism on local development in Sezimovo Ústí. Other objectives are to analyze supply and demand of tourism, define the multiplier of tourism for the area and the impacts of tourism on the budget of the municipality and on the surrounding environment. They will be identified the impacts of tourism on the selected region and designed possibilities for further development of the area based on findings from the completed situation analysis and own field surveys.