Thesis (Ph.D.)--McMaster University, 2002. / Advisor: Barbara Carroll. Includes bibliographical references (leaves 292-314). Also available via World Wide Web.

Thesis (Ph.D.)--McMaster University, 2002. / Advisor: Barbara Carroll. Includes bibliographical references (leaves 292-314). Also available via World Wide Web.

Thesis (Ph. D.)--Columbia University, 1996. / Includes bibliographical references (leaves 446-475).

The aim of this thesis is to identify fiscal behaviour of municipalities in the Czech Republic within economic cycle. The starting point of this thesis is that municipalities do not have the responsibility for macroeconomic stability, unlike the central level of government, and their preference is sustainability of its own budget. Absence of a motivation for implementing the countercyclical policy leads to a consideration that the behaviour of municipalities is rather procyclical. For the analysis there were used datas of 325 municipalities during the time from 2001 to 2014. The research was designed to test the dependence of the budgetary indicator on the output gap. As a method of exploration there was used the panel regression analysis with random effects estimate for help with robust standard errors in the version of White cross-section method. The results confirmed a statistically significant effect of the output gap on the budgetary indicators, tax revenues, tax on personal income from self-employment and capital expenditures. With the growth of the output gap also tax revenues and revenues from taxes on a personal income from self-employment are growing. With the growth of the output gap capital expenditures are declining. These budgetary indicators are developed countercyclical. A statistically significant effect of the output gap on the other budgetary indicators failed to prove. The main hypothesis of this thesis is not rejected. Budgetary behaviour municipalities in the Czech Republic is influenced by the economic cycle. Fiscal behaviour of municipalities in the Czech Republic within economic cycle is countercyclical.

The diploma thesis focuses on analysis of plans and budgets system. The analysis is done in a particular organization called Krajská správa a údržba silnic Vysočiny, příspěvková organizace. According to theoretical part of the thesis the quality of the particular plans and budgets system is considered.

The main aim of the thesis work is a description of internal budgeting. The work is divided among eight basic questions concerned with company budgets compared with my observations from the firm. Theoretical part came out from a basic managerial accounting literature. Internal information, methods and tabs from branch of Japanese firm which act her business in a local Czech market.

The Diploma Thesis is divided into two main parts - theoretical and analytical. The theoretical part is focus on briefly development of municipalities, their status, competency and local government. The work describes the budget system of the Czech Republic and it is concentrated on municipality budget(revenues, expenditures and icomes from operations). The analytical part is concentrated on municipality economy, changes in budget revenues and expenditures in Mníšek pod Brdy in years 2003-2007. The last part is focus on municipality audit and present projects in this town.