O presente trabalho tem como objetivo analisar o comportamento fiscal dos municípios paulistas frente a fatores de ordem política, quais sejam, o calendário eleitoral e as diferentes ideologias dos partidos políticos, entre os anos de 1989 e 2001, englobando assim três eleições municipais. Por meio do método de econometria de dados em painel, através do qual são analisados componentes específicos do orçamento público municipal, são encontradas evidências de impulsos positivos de despesa municipal nas eleições de 1992 e 1996. Por sua vez, no que diz respeito aos partidos políticos na gestão dos municípios, os resultados apresentam evidências de uma diferença mais contundente do PFL e do PTB em relação ao PT, o partido de referência. / This dissertation analyses the fiscal performance of São Paulo state municipalities, between the years of 1989 and 2001, considering the influence political factors, such as the electoral agenda and the different political parties’ ideologies. The period includes three municipal elections. Based on panel data econometric methods, specific components of the public municipal budget were analyzed. Evidences of positive impulses in municipal expenditures were found in the election years of 1992 and 1996 and, for the political parties, it is found evidences of significant differences of the parties PFL and PTB relative to PT, the reference party, in the management of municipal budget.

The Constitution of South Africa, 1996, requires local government to be democratic and accountable to local communities. Municipalities are also constitutionally bound to encourage the involvement of the communities in the affairs of local government. Section 152 of the Constitution of South Africa, 1996, sets out the rights of communities to be involved in the affairs of local government.Participation is not only about communicating information and addressing the needs of the community. Participation is also about building partnerships with the community, being accountable to the community, allowing the community to take part in policy decisions, capacitating the community to understand their rights and obligations as citizens, and allowing the community to participate actively in social, political and economic affairs. Local government as a sphere of government closest to the peopleplays a critical role in advancing the participation of the community. Chapter 4 of the Municipal Structures Act of 1998 requires that municipalities should establish ward committees in order to enhance participatory democracy. Ward committees were therefore established, as community structures, to play a role in advocating needs, aspirations, potentials and problems of the community. However, studies appear to be critical on the functionality of ward committees and argue that most ward committees are not functioning as intended. The purpose of the study is to establish whether MatlosanaLocal Municipality has created the environment for active participation through the ward committee system in order to enhance participatory democracy. Thestudy further investigates whether the ward committees are functioning as intended and according to what the law requires. The researcher used a qualitative method to determine how Matlosana Local Municipality uses the ward committee system to enhance participatory democracy. The investigation revealed a number of challenges facing the ward committees which hinder their effectiveness. However, recommendations are recommended to assist the management of the municipality in making the system more effective. / Thesis (M. Development and Management)--North-West University, Potchefstroom Campus, 2012

The Constitution of South Africa, 1996, requires local government to be democratic and accountable to local communities. Municipalities are also constitutionally bound to encourage the involvement of the communities in the affairs of local government. Section 152 of the Constitution of South Africa, 1996, sets out the rights of communities to be involved in the affairs of local government.Participation is not only about communicating information and addressing the needs of the community. Participation is also about building partnerships with the community, being accountable to the community, allowing the community to take part in policy decisions, capacitating the community to understand their rights and obligations as citizens, and allowing the community to participate actively in social, political and economic affairs. Local government as a sphere of government closest to the peopleplays a critical role in advancing the participation of the community. Chapter 4 of the Municipal Structures Act of 1998 requires that municipalities should establish ward committees in order to enhance participatory democracy. Ward committees were therefore established, as community structures, to play a role in advocating needs, aspirations, potentials and problems of the community. However, studies appear to be critical on the functionality of ward committees and argue that most ward committees are not functioning as intended. The purpose of the study is to establish whether MatlosanaLocal Municipality has created the environment for active participation through the ward committee system in order to enhance participatory democracy. Thestudy further investigates whether the ward committees are functioning as intended and according to what the law requires. The researcher used a qualitative method to determine how Matlosana Local Municipality uses the ward committee system to enhance participatory democracy. The investigation revealed a number of challenges facing the ward committees which hinder their effectiveness. However, recommendations are recommended to assist the management of the municipality in making the system more effective. / Thesis (M. Development and Management)--North-West University, Potchefstroom Campus, 2012

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.

Submitted by Gustavo Gomes (gustavolascasas@gmail.com) on 2014-02-27T14:37:43Z No. of bitstreams: 2 O Arranjo federativo e o processo de descentraliza????o.pdf: 4108153 bytes, checksum: fc241397ebcfb8d54646cef03a2c7108 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Approved for entry into archive by Roger Guedes (roger.guedes@fjp.mg.gov.br) on 2014-02-28T15:35:51Z (GMT) No. of bitstreams: 2 O Arranjo federativo e o processo de descentraliza????o.pdf: 4108153 bytes, checksum: fc241397ebcfb8d54646cef03a2c7108 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2014-02-28T15:35:51Z (GMT). No. of bitstreams: 2 O Arranjo federativo e o processo de descentraliza????o.pdf: 4108153 bytes, checksum: fc241397ebcfb8d54646cef03a2c7108 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2007 / Funda????o Jo??o Pinheiro / A Constitui????o Federal de 1988 inova o modelo tradicional de Federalismo, ao conceder aos munic??pios status de ente aut??nomo, e que, portanto, possuem legitimidade politico-institucional e independ??ncia administrativa. As implica????es desse reconhecimento resultam em uma disputa vertical com os demais n??veis de governo, tanto por recursos como pelas responsabilidades de atendimento ??s demandas sociais, e em uma disputa horizontal que remete ao problema da equidade entre os governos subnacionais. Portanto, a cria????o de mecanismos e instrumentos que visem a redu????o das desigualdades ?? condi????o fundamental para a manuten????o do pacto federativo. Este trabalho busca discutir as estrat??gias adotadas pela Federa????o para enfrentar as disparidades inter-regionais, e avaliar em que medida elas contribu??ram no per??odo 2000-2005 para a equaliza????o da capacidade de gastos or??ament??rios, verificando, inclusive, 0 seu impacto sobre as atividades desenvolvidas pelos munic??pios. / Governo e Pol??tica

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.

Submitted by Irene Nascimento (irene.kessia@ufpe.br) on 2016-07-20T16:56:19Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Vanessa Janiszewski.pdf: 1923385 bytes, checksum: e5c38b299eca370ed96858594f5a46ce (MD5) / Made available in DSpace on 2016-07-20T16:56:19Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Vanessa Janiszewski.pdf: 1923385 bytes, checksum: e5c38b299eca370ed96858594f5a46ce (MD5) Previous issue date: 2016-04-20 / Facepe / O objetivo deste estudo foi analisar o mercado imobiliário do município de Recife, verificando se existe evidência de uma possível supervalorização desses ativos; ressaltar a importância da previsão das receitas públicas para fins orçamentários, estudando e propondo um modelo de previsão de arrecadação da receita do IPTU, e; simular a adoção do Imposto sobre Especulação Imobiliário (PST - Property Speculation Tax) no cálculo e cobrança do IPTU no município de Recife, avaliando possíveis efeitos no valor arrecadado. A abordagem adotada para a execução do estudo foi de natureza quantitativa e a estratégia de pesquisa foi exploratória, utilizando-se como fonte de informações o levantamento de dados - receita histórica de IPTU e ITBI, valor imobiliário do Zap imóveis, dentre outros. Assim como a realização de pesquisa bibliográfica em livros, leis, normas, teses, dissertações, artigos técnicos e pesquisa na Internet, com o objetivo de estabelecer uma fundamentação teórica referente à problemática do estudo. Como resultado alguns pontos merecem destaque: foi possível observar que não há reais indícios de especulação imobiliária em Recife; foi proposto um modelo auto regressivo para a previsão da Receita do IPTU de Recife, e; foi encontrado evidência de uma leve elevação na arrecadação desta receita com a introdução do PST - tendo como premissa alguns condições descritas no trabalho. / The objective of this study was to analyze the real estate market in the city of Recife, examining if there is evidence of a possible overvaluation of these assets, some sort of real state bubble; emphasizing the importance of forecasting in public revenues for budgetary purposes, studying and proposing a revenue forecasting model of property tax revenues and; simulate the adoption of the PST (Property Speculation Tax) in the calculation and collection of property tax in the city of Recife, assessing possible effects on the amount collected. The approach adopted for the execution of the study was quantitative and the search strategy was exploratory, using as source of information data collection - Historical property tax revenue and ITBI, real estate value of Zap database, among others. As well as carrying out bibliographic research in books, laws, standards, theses, dissertations, technical articles and research on the Internet, in order to establish a theoretical framework concerning the issue of study. As a result it was observed that there is no solid evidence of speculation in Recife; proposed an AR model for the prediction of the property tax revenue from Recife, and; evidence of a slight rise in revenue this recipe with the introduction of the PST - with the premise some conditions described in the work.

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.

In this diploma thesis I deal with the analysis of the municipal budget, specifically the budget of the city district Brno-Tuřany. The reporting pertiod for this analysis is 2015, 2016, 2017, 2018 and 2019. The year 2019 is included only as of 31.10. 2019. Inthe monitored period I always analyze the incomes and expenditures of the municipality for each calendar year. The aim of the analysis is to find out whether the municipality manages enonomically effeciently and possibly to propose improvements in the management of the municipality.

Antanas NESTECKIS Gyventojų pajamų mokesčio įtaka savivaldybių biudžetų pajamoms Magistrantūros studijų baigiamasis darbas, 53 puslapių, 8 paveikslai, 13 lentelių, literatūros šaltinių, priedai. RAKTINIAI ŽODŽIAI: gyventojų pajamų mokestis, savivaldybės biudžetas, mokesčio tarifas, gyventojų pajamų apmokestinimas. Tyrimo objektas - gyventojų pajamų mokesčio pajamos Kauno apskrities savivaldybėse. Tyrimo dalykas - gyventojų pajamų mokestis. Tyrimo tikslas – nustatyti gyventojų pajamų mokesčio įtaką savivaldybių biudžetų pajamoms. Tyrimo uždaviniai: 1. Nustatyti gyventojų pajamų mokesčio reikšmę savivaldybių pajamoms; 2. Identifikuoti pajamų mokesčio politikos tendencijos Europos šalyse; 3. Nustatyti pagrindines gyventojų pajamų apmokestinimo principų ir uždavinių taikymo problemas. 4. Parengti gyventojų pajamų mokesčio įvertinimo formuojant savivaldybių biudžetų pajamas metodiką; 5. Atlikti pajamų surinkimo iš gyventojų pajamų mokesčio įvertinimą; 6. Pateikti pasiūlymus pajamų surinkimui iš gyventojų pajamų mokesčio tobulinti. Tyrimo metodai: • tiriant teorinius gyventojų pajamų apmokestinimo pagrindus bei mokesčių politikos ES tendencijas naudoti bendramoksliniai tyrimo metodai – mokslinės literatūros bei teisinių dokumentų analizė ir sintezė. • vertinant gyventojų pajamų mokesčio įtaką savivaldybių biudžetų pajamoms – statistiniai duomenų rinkimo bei analizės metodai, teisinių gyventojų pajamų mokesčio Lietuvos dokumentų analizė ir sintezė, loginė analizė ir... [toliau žr. visą tekstą] / Antanas Nesteckis The influence of Personal Income Tax on Municipal Budget Revenue Final work Master of Science diploma comprises of 53 pages, 8 pictures, 7 tables, literature sources and appendixes. Keywords: Personal Income Tax, Municipal Budget, tax rate, Personal Income taxation. Research object – revenue of Personal Income Tax in Kaunas district. Research subject - Personal Income Tax. Research aim – to estimate the influence of Personal Income Tax on municipal revenue. Research tasks: 1. To determine the influence of Personal Income Tax on Municipal Revenue; 2. To identify Income Tax policy trends in European countries. 3. To determine the main problems of Personal Income Tax taxation principles and aims use. 4. To prepare a methodology of Personal Income Tax assessment setting Municipal Revenue. 5. To estimate Personal Income Tax collection. 6. To make a suggestions for the improvement of Personal Income Tax collection. Research methods: • Analysing the main reasons of theoretical Personal Income Tax taxation and Tax policy trends there were used scientific research methods - scientific literature, legal document analysis and synthesis. • Evaluating influence of Personal Income Tax on Municipal Revenue there were used statistical data collection and analysis methods, legal Lithuanian documents about Personal Income Tax analysis and synthesis, logical analysis and synthesis. • Processing and systematization statistic information there were used aggregation... [to full text]