The name of this thesis is Municipal Revenue Prediction. Income communities or their revenue capacity, are an important factor landlord and also subject to financial decision-making communities. The aim is to propose a procedure for determining the revenue capacity of the municipality and its revenue prediction process. The first part is focused on defining the basic concepts related to this issue.V methodological section describes the methods and procedures which are then used in next part.Practical part is focused both on the village Rudolfov compared with a selected sample villages, and on the actual prediction selected tax revenue. At the very predictions are then created different scenarios, which significantly affects the level of income of the municipality.

The aim of this thesis is to evaluate the system of municipality incomes in the Czech Republic with respect to specifics of small municipalities. In last few years these municipalities have become a frequently discussed topic because of their lower incomes. The legislation has been devoting to this problem since 2008 and the differences between large and small municipalities in the Czech Republic were removed. There is income analysis of all municipalities in the Czech Republic from 2000 up to 2012 in this thesis. The municipalities were divided into two groups. The first group contains small villages, defined as municipalities up to 499 inhabitants. In the second group there are other municipalities of the Czech Republic except small villages, statutory cities and the Capital City of Prague. The real data were recalculated per head for this analysis and minimum, maximum, median and arithmetic mean were found. Variability of incomes is evaluated from these results. Regression and correlation analysis is made in some groups of revenues because of finding dependence among variables. Disparity in incomes of small towns and other communities is assessed by comparing the arithmetic means and medians between groups of municipalities using a Two-Sample t-test and Mann-Whitney test. Revenue growth is evaluated determination of the trends of the time series using linear regression. Some specifics in financing small villages were found from these analyzes. There was also confirmation of the hypothesis that small municipalities have lower incomes per an inhabitant.

Esta dissertação tem por objetivo analisar criticamente a governança das receitas públicas de recursos naturais não renováveis no Brasil. Considerando a característica essencial de finitude dos recursos naturais explorados, que importa também em negar às gerações pósteras o acesso aos bens minerais e petrolíferos, impõe-se reconhecer nos diversos aspectos dessa governança a necessidade de tratar essa receita de forma singular. Para compreender quais são estas especificidades, foram eleitos dois eixos de análise: o primeiro, com a revisão da literatura sobre a maldição dos recursos naturais, a doença holandesa, e fenômenos (especialmente econômicos) relacionados à exploração mineral; e o segundo, com consulta à doutrina de diversos ramos (no Direito e fora dele) sobre a noção de justiça, solidariedade ou equidade entre gerações, bem como com a busca de especificação do conteúdo desta perspectiva, que se aplica a diversas áreas do Direito, inclusive e especialmente ao Direito Financeiro. Com essas bases, elegem-se aspectos da governança brasileira de royalties a serem analisados: o federalismo fiscal dessas receitas públicas patrimoniais; a forma de tratamento financeiro-orçamentário dos royalties, especialmente sua classificação consoante a Lei nº 4.320/1964; a utilização de Fundos para gestão dessas receitas (o Fundo Social); a relação entre a arrecadação de royalties e a arrecadação tributária, especialmente nos entes subnacionais beneficiados em grande monta com essas receitas patrimoniais; os modos de direcionamento e coação que a lei impõe ao gestor no gasto dos royalties; a transparência fiscal brasileira; e, de forma ampla, as recentes alterações (efetivadas e propostas) nas leis que regem as explorações de minérios e de petróleo no país. Conclui-se que, apesar de o ordenamento jurídico brasileiro ter avançado significativamente em alguns desses aspectos recentemente (especialmente com a criação do Fundo Social no âmbito da União, e no que diz respeito à transparência fiscal relacionada à atividade exploratória), ele não está, sob as perspectivas de análise escolhidas, adequadamente aparelhado para a governança das receitas públicas de recursos naturais não renováveis. / This dissertation aims to critically analyze the Brazilian governance of public revenues from nonrenewable natural resources. Considering that finiteness is an essential characteristic of natural resources that are exploited, which implies in denying future generations the access to mineral and oil assets, one must acknowledge, in various aspects of governance, the necessity to treat these revenues singularly. To understand what these specificities are, two axes of analysis were elected: the first envolves revisiting the curse of natural resources, the Dutch disease, and phenomena (especially those of economic nature) related to the mineral exploitation; and the second involves consulting doctrine of different areas of study (in and out of Law) about notions of justice, solidarity or equity between generations, as well as searching for specification of this content, which applies to various areas of Law, including and especially Public Finance Law. Building on these foundations, some aspects of Brazilian governance of royalties were elected to be analyzed: fiscal federalism applied to these public revenues; the financial-budgetary treatment of royalties, especially its classification under Law nº 4.320/1964; the utilization of Funds to manage these revenues (the Social Fund); the relationship between the collection of royalties and the collection of taxes, especially in subnational governmental entities largely benefited by these revenues; the ways the law directs and coerces the expenditure of royalties; Brazilian fiscal transparency; and, broadly, the recent modifications (finished and proposed) in the laws that conduct the exploitation of minerals and oil in the country. It is concluded that, although the Brazilian legal system has advanced significantly in some aspects as of late (especially the creation of the Social Fund by the central government, and in respects to fiscal transparency related to the exploratory activities), it is not, under the elected perspectives of analysis, adequately prepared to regulate the governance of public revenues originating from exploration of nonrenewable natural resources.

Esta dissertação tem por objetivo analisar criticamente a governança das receitas públicas de recursos naturais não renováveis no Brasil. Considerando a característica essencial de finitude dos recursos naturais explorados, que importa também em negar às gerações pósteras o acesso aos bens minerais e petrolíferos, impõe-se reconhecer nos diversos aspectos dessa governança a necessidade de tratar essa receita de forma singular. Para compreender quais são estas especificidades, foram eleitos dois eixos de análise: o primeiro, com a revisão da literatura sobre a maldição dos recursos naturais, a doença holandesa, e fenômenos (especialmente econômicos) relacionados à exploração mineral; e o segundo, com consulta à doutrina de diversos ramos (no Direito e fora dele) sobre a noção de justiça, solidariedade ou equidade entre gerações, bem como com a busca de especificação do conteúdo desta perspectiva, que se aplica a diversas áreas do Direito, inclusive e especialmente ao Direito Financeiro. Com essas bases, elegem-se aspectos da governança brasileira de royalties a serem analisados: o federalismo fiscal dessas receitas públicas patrimoniais; a forma de tratamento financeiro-orçamentário dos royalties, especialmente sua classificação consoante a Lei nº 4.320/1964; a utilização de Fundos para gestão dessas receitas (o Fundo Social); a relação entre a arrecadação de royalties e a arrecadação tributária, especialmente nos entes subnacionais beneficiados em grande monta com essas receitas patrimoniais; os modos de direcionamento e coação que a lei impõe ao gestor no gasto dos royalties; a transparência fiscal brasileira; e, de forma ampla, as recentes alterações (efetivadas e propostas) nas leis que regem as explorações de minérios e de petróleo no país. Conclui-se que, apesar de o ordenamento jurídico brasileiro ter avançado significativamente em alguns desses aspectos recentemente (especialmente com a criação do Fundo Social no âmbito da União, e no que diz respeito à transparência fiscal relacionada à atividade exploratória), ele não está, sob as perspectivas de análise escolhidas, adequadamente aparelhado para a governança das receitas públicas de recursos naturais não renováveis. / This dissertation aims to critically analyze the Brazilian governance of public revenues from nonrenewable natural resources. Considering that finiteness is an essential characteristic of natural resources that are exploited, which implies in denying future generations the access to mineral and oil assets, one must acknowledge, in various aspects of governance, the necessity to treat these revenues singularly. To understand what these specificities are, two axes of analysis were elected: the first envolves revisiting the curse of natural resources, the Dutch disease, and phenomena (especially those of economic nature) related to the mineral exploitation; and the second involves consulting doctrine of different areas of study (in and out of Law) about notions of justice, solidarity or equity between generations, as well as searching for specification of this content, which applies to various areas of Law, including and especially Public Finance Law. Building on these foundations, some aspects of Brazilian governance of royalties were elected to be analyzed: fiscal federalism applied to these public revenues; the financial-budgetary treatment of royalties, especially its classification under Law nº 4.320/1964; the utilization of Funds to manage these revenues (the Social Fund); the relationship between the collection of royalties and the collection of taxes, especially in subnational governmental entities largely benefited by these revenues; the ways the law directs and coerces the expenditure of royalties; Brazilian fiscal transparency; and, broadly, the recent modifications (finished and proposed) in the laws that conduct the exploitation of minerals and oil in the country. It is concluded that, although the Brazilian legal system has advanced significantly in some aspects as of late (especially the creation of the Social Fund by the central government, and in respects to fiscal transparency related to the exploratory activities), it is not, under the elected perspectives of analysis, adequately prepared to regulate the governance of public revenues originating from exploration of nonrenewable natural resources.

Setting up a financial plan for a specific business plan. A detailed description of the process of creating a financial plan that contains all the necessary calculations in connection with the way of financing and the feasibility of the business plan. Defining the basic terms relating to the business plan, in particular its usual structure, the content of this document in the framework of the pre-investment preparation.