The aim of this diploma thesis is a detailed analysis of tax incomes of municipalities and regions with focus on four particular municipalities and one region in a practical part. From the year 2001 to 2015 the share of tax incomes and their development are evaluated as a part of total incomes. The theme is highly topical due to ongoing discussions among lawmakers on the subject of budgetary allocation of taxes. The law determining the budgetary allocation of taxes is modified frequently, that is why knowing the impact of changes on particular municipalities or regions is helpful. This knowledge can be useful base for planning new adjustments of budgetary allocation of taxes. In the theoretical part there are mentioned expert opinions on financial management of municipalities and regions that arise from their functions and positions. The emphasis is put on incomes of municipalities and regions, especially on tax incomes. Particular changes from 2001 to 2015 in law regulating budgetary allocation of taxes are described here with their impacts on municipalities and regions. Incomes and management of selected municipalities representing various size categories and Liberec region are analysed in the practical part. Financial self-sufficiency is evaluated here. In general municipalities are more financial self-sufficient than regions. This thesis is further dealing with individual tax incomes and impacts of changes in budgetary allocation of taxes on their size. Making models of theoretical incomes is used to simulate effects of diverse law adjustments. Results of the analysis show that tax incomes of municipalities and regions are generally increasing. During the observed period there was tendency to lower the growth of tax incomes of large cities, to increase the growth of tax incomes of small municipalities and to straighten the level of tax incomes of medium municipalities thanks to changes in budgetary allocation of taxes. Tax incomes of regions were increased thanks to changes in budgetary allocation of taxes despite of partial decrease in particular segments of tax incomes after 2012.

La thèse vise à analyser le système des finances publiques dans les trois pays du Maghreb (Maroc, Algérie et Tunisie) en mettant l’accent sur les insuffisances aux plans juridique, institutionnel, administratif, fiscal et financier, sur les contraintes structurelles et les tendances lourdes au regard des exigences de transparence et de la performance et d’exposer des axes stratégiques d’alternatives crédibles pour l’amélioration des procédures fiscales et budgétaires. Les pays du Maghreb sont donc à la recherche d’un nouveau modèle de gouvernance plus ouvert, plus transparent et plus responsable. La réforme budgétaire s'inscrit dans le contexte d'une réforme en profondeur des Etats du Maghreb à travers le renforcement du contrôle budgétaire et la modernisation de l'administration publique, notamment de ses modes de gestion financiers et managériaux tant au niveau central que déconcentré par le recours à la programmation pluriannuelle (CDMT), la globalisation des crédits, la contractualisation et la déconcentration budgétaire. Pour y parvenir, la réforme budgétaire conditionne une volonté politique forte et un pilotage administratif permanent. En outre, elle doit être comprise dans le sens le plus global, pragmatique, progressif, inclusif et participatif d'une démarche fondée sur le passage d’un modèle uniquement structuré par nature de moyens et contrôlé par la régularité au regard de la réglementation, à un modèle également structuré par les objectifs des politiques et contrôlé par les résultats / The thesis aims at analyzing the system of public finances in the three Maghreb countries (Morocco, Algeria and Tunisia) by focussing on the insufficiencies to the plans legal, institutional, administrative, tax and financial, on the constraints structural and the heavy tendencies with the glance as of requirements of transparency and of the performance and to expose strategic axes of credible alternatives for the improvement of the tax and budgetary procedures. The Maghreb countries are thus in search of a new model of governance more opened, more transparent and more responsible.The budgetary reform falls under the context of an in-depth reform of the States of the Maghreb through the budgetary intensifying of the control and the modernization of the public administration, in particular of its financial and managerial ways of managing as well at the central level as decentralized by the recourse to the multiannual programming (CDMT), the globalisation of the appropriations, the contractualisation and budgetary devolution.For that purpose, the budgetary reform conditions a strong political will and a permanent administrative piloting. Moreover, it must be understood in the direction most total, pragmatic, progressive, inclusive and participative of a approach based on the passage of a model only structured by nature of means and controlled by the regularity in comparison with the regulation, with a model also structured by the objectives of the policies and controlled by the results

A la suite de beaucoup d’autres pays, ceux de l’Union économique et monétaire ouest africaine (UEMOA) ont adopté le système de gestion par la performance des politiques publiques. Il s’agit d’un système global qui inclut, en phase d’élaboration des politiques publiques – déclinées en missions, programmes et actions -, de reconnaître la contrainte budgétaire qui s’impose partout, de définir le périmètre de ces politiques, d’en dégager les priorités et d’envisager leur exécution dans un cadre pluriannuel. En phase d’exécution, la gestion par la performance implique d’accorder plus de liberté aux gestionnaires, notamment dans l’utilisation des ressources tant humaines que matérielles. En contrepartie de cette liberté, se trouve la responsabilité des gestionnaires. En phase de contrôle enfin, la gestion par la performance suppose la modernisation des contrôles a posteriori traditionnels par leur inclusion dans les contrôles préventifs managériaux que sont le contrôle interne, le contrôle de gestion, l’audit. Elle suppose enfin un usage plus systématique de l’évaluation. / Behind many of other countries, those of the West African Monetary and economic Union adopted the management by performance system. It’s a global system of management of public policies, which come in missions, programs and actions. It includes, in the stage of public policies elaboration, to recognize the budgetary restriction which imposes up on everywhere and to specify the framework of these policies and to draw priorities and to consider the long term basis for their execution. The system supposes, in the stage of accomplishment, to grant freedom to managers, particularly in their use of the means, what implies, in return, their accountability. At last, the system supposes, in a third stage, a systematic use of internal control and audit and evaluation.

The aim of this theses is to assess the effect of position of the object to its price and costs. It is done to define the possible positions of the object, costs and prices of the structures at selected locations. Prices and costs in selected locations are compared, assessed and evaluated. Therefore, the influence of position on price and costs of the structure is assessed.

Thesis (MPAM.) -- University of Limpopo, 2022 / Deepening participatory governance in budgetary monitoring and evaluation in a local municipality is crucial to improve transparency and accountability in the use of public funds. Participatory governance warrants the provision of meaningful, purposeful and empowering opportunities and spaces for the engagement of residents in the affairs of a municipality. Despite being advocated as an effective mechanism for promoting good governance, particularly when implemented in budgetary monitoring and evaluation, participatory governance remains a neglected area of emphasis in local municipalities. This qualitative case study investigated the effectiveness of participatory governance in budgetary monitoring and evaluation in an information age in the case of Fetakgomo-Tubatse local municipality. The objectives were to assess the ward committee members' and municipal officials' understanding of participatory governance and its importance in the context of municipal governance; examine the scope of budgetary monitoring and evaluation as implemented in the municipality, the associated benefits and barriers to implementing participatory governance in budgetary monitoring and evaluation processes, and develop insights into the effectiveness and use of ICTs in information dissemination and accessibility in relation to the outcomes and impact of budgetary monitoring and evaluation. Face-to-face semi-structured interviews and open-ended qualitative questionnaires were used to collect primary data from municipal officials (N=8) and ward committee members (N=10). Non-probability sampling techniques (i.e., purposive and snowball sampling) were used to select the participants. Tesch’s eight-step descriptive data analysis technique was utilised to analyse the textual qualitative data gathered. This research report provides the main findings and conclusions based on the objectives that the study aimed to achieve. Recommendations are made to strengthen the effectiveness of participatory governance in budgetary monitoring and evaluation in an information age in the case of the Fetakgomo-Tubatse local municipality and opportunities for future research.

M. Tech. (Department of Accountancy, Faculty of Management Sciences) Vaal University of Technology. / Efficient planning and effective budget and cost control are key to the financial survival of universities in South Africa. Given the #FeesMustFall, students and their parents, starting in 2018, no longer contribute to the development of new infrastructure, payroll expenditure, maintenance and other daily operational expenses of public universities in South Africa. A new funding model for higher education calls for even stricter planning and allocation of budgets to departments within an institution of higher education. Evenly important, stricter control over the actual spending of these allocated funds needs improved planning and implementation of more effective policies and procedures to answer to the needs of the post #FeesMustFall funding model. Public universities will then be even more greatly funded by taxpayer’s money via government grants. There is this constant factor of the current situation of the South African economy, which will always bring the need for best possible use of scarce resources of funds. To eliminate the abuse of funds and elements of corruption, internal control strategies and systematic automation of controls need to be employed and even more rigorously enforced. The current phenomenon of different political parties’ that interfere with autonomous public universities to use #FeesMustFall and free education as a political “play-ball” is in full swing. These political structures and unions will in all probability have a huge impact, largely on the principals and methods used to plan an annual budget and the procurement policies and procedures of operational needs and on the expenditure control in public universities in South Africa. This study investigates the budgetary planning processes and expenditure control in universities in Gauteng, South Africa. This research is done by means of a detailed empirical study of the budgeting processes, cost and expenditure control processes, procedures followed and the internal control mechanisms at some universities in Gauteng. The empirical study was conducted with public universities in Gauteng and applicable research online questionnaire were used to analyse. The primary objective of this empirical study was to investigate what budget model and budgetary processes and principles regarding decision making to allocate budgets to specific allocations in the budget. Furthermore, the research study investigated how cost management and expenditure are controlled and how internal control mechanisms are applied in higher education institutions that formed part of this study. This study investigated the manner in which the budgets for annual expenditure are planned and how the internal controls are employed to ensure effective control over expenditure at public universities in Gauteng, South Africa. This research is supported by a literature study into the role of higher education in South Africa, the different controlling bodies in South African Higher Education, funding of South African public universities, budgetary planning and earmarked spending, procurement and expenditure control and reporting by universities in South Africa.

The subject of this thesis is a description of the Integrated information Treasury System and detailed description of the accounting reform of public finances in the Czech Republic, effective from 1 January 2010. The work is focused on the accounting state and local governments. The main part is devoted to changes in accounting rules, described in detail the issue of depreciation, reserves, transfers and accruals. The last chapter concerns the reform of public finances in the Slovak Republic.

The aim my diploma’s thesis is define financial resources for public contract and combine funding with village economy. The theoretical part deals with public contracts and funding of. As fading are selected external and internal sources. The second part is practical and it is followed by the areas described in the theoretical part. There are described budget territorial units. It deals fading of project village. Its ecpression and impact on the budget and village’s economy.