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.

Submitted by Leandro Felipe Galiza (unedmg@gmail.com) on 2014-07-08T13:18:38Z No. of bitstreams: 1 DISSERTAÇÃO_FINAL.pdf: 1577679 bytes, checksum: a318b2e5815b57ee490bd98929804e34 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2014-07-10T17:08:52Z (GMT) No. of bitstreams: 1 DISSERTAÇÃO_FINAL.pdf: 1577679 bytes, checksum: a318b2e5815b57ee490bd98929804e34 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2014-07-18T12:16:19Z (GMT) No. of bitstreams: 1 DISSERTAÇÃO_FINAL.pdf: 1577679 bytes, checksum: a318b2e5815b57ee490bd98929804e34 (MD5) / Made available in DSpace on 2014-07-18T12:19:29Z (GMT). No. of bitstreams: 1 DISSERTAÇÃO_FINAL.pdf: 1577679 bytes, checksum: a318b2e5815b57ee490bd98929804e34 (MD5) Previous issue date: 2014-05-22 / A presente pesquisa tem o objetivo de identificar e entender em que medida a integração entre os instrumentos orçamentários é afetada no âmbito do município de Nilópolis / RJ. Para isso, foram estudados os principais conceitos relacionados ao assunto, bem como diversos documentos, e diversas entrevistas com atores (stakeholders) do Poder Legislativo e do Poder Executivo. O Referencial teórico apresenta o orçamento como um instrumento multifacetado que pode ser entendido em três dimensões: Política, Jurídica e Econômica. Tal referencial teórico foi utilizado na presente pesquisa a fim de identificar as questões e fatores que afetam a integração dos instrumentos orçamentários (PPA, LDO e LOA) no município de Nilópolis / RJ, dando desta forma, uma perspectiva ao leitor sobre o assunto em foco. Verificou-se que os fatores identificados pelos entrevistados, não são diretamente responsáveis por um falta de integração entre o PPA, LDO e LOA. Foi concluído que os principais fatores, indicados na pesquisa, são conseqüências de causas externas ao município de Nilópolis. / This research aims to identify and understand the extent to which integration between budget instruments is affected within the municipality of Nilópolis/RJ. For this, the main concepts related to the subject, as well as various documents, and interviews with various actors (stakeholders) of the Legislative Branch and the Executive Branch were studied. The Theoretical Framework presents the budget as a multifaceted tool that can be understood in three dimensions: Political, Legal and Economic. This theoretical framework was used in this study to identify the issues and factors affecting the integration of budget instruments (PPA, LDO and LOA) in the municipality of Nilópolis/RJ, giving thus the reader a perspective on the subject in focus. It was found that the factors identified by respondents are not directly responsible for a lack of integration between the PPA, LDO and LOA. It was concluded that the main factors indicated in research, are consequences of external causes to the municipality of Nilópolis.

My graduation thesis is aimed at the definition of the examined tourist destination Tábor, precisely the Chýnov, and to do analysis of the offers and demand of tourism in selected area. Then determine the impact of tourism on local development, to define the multiplier of tourism for the area and determine the impact of tourism on the budget of municipalities. An output of the thesis are small measures which point to development of the tourism in Chýnov. One of them is an environmental package for a city, or a proposal of own green symbol with a picture of a bat.

In last years, in connection with a possible amendment to the Law on Local Fees, there has been talk of a change in spa or recreation fees and a charge on accommodation capacity. This diploma thesis aims to analyze the current state of local fees with a detailed focus on both tourist fees and to assess the impact of a possible change on Municipal budgets. The analysis is based on data from the Ministry of Finance's Information Portal Monitor. The data from the Ministry of Finance's Information Portal Monitor was chosen because the Ministry of Regional Development draws upon its analysis. A special part is devoted to the municipality of Janov. The analysis of the village is based on information, which was obtained from the representatives of the municipality during a personal interview. The diploma thesis concludes that impacts on individual municipalities are very disparate and that the impact assessment must be carried out individually. Surface modification fee change could have a negative impact on small municipalities. Furthermore, defining investment in tourism has also been problematic. Many municipalities report inaccurate data on tourism expenditure. Expenditure that is directly related to tourism is often not included in the cost items. It is therefore not possible to estimate how much municipalities invest in traveling. The best solution is to adjust rates where both fees remain optional.

My diploma thesis aims to assess the planned amendment to the law on local fees and show the changes that have to occur. The planned amendment changes slightly rights and responsibilities of the municipality in the implementation of local taxes. In my diploma thesis we deal in detail with two kinds of charges - local fee for spa or recreational stays and a local charge of accommodation capacity. Rating of planned amendment preceded by analysis of the municipalities that collect those fees. I am focusing on the revenue side of their budgets. The first two chapters are theoretical. I generally describe how the law in Czech Republic influences the structure of public administration and how it prepares the budget of the municipalities. They are characterized by certain local fees and their legislative framework. The practical part is devoted to analysis of two local taxes in 10 selected municipalities and their final share in nationwide revenue from local taxes. The final part evaluates the planned amendment, indicates and shows possible problems that could occur in the future.

This master`s thesis deals with the analysis of municipal budget in Jiřice since 2008 till 2015 and citizen participation in local government processes in general. The paper examines whether low citizen participation may decrease the benefits of decentralization processes. The work, according to the analysis of the municipal economy, concludes that some of the municipal documents have limited informational value, that it is complicated for citizens to understand the municipal economy, and finally that municipal economy in Jiřice is effective and observes public interests.

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.

This master‘s thesis solves problem of financing public building contract in the municipality. In the theoretical part there are defined concepts of public administration, municipality, public finance, municipal budget and public contract in connection with the possibilities of financing. The practical part is about investment project in village Černotín, the completion of the canalization, which was co-financed by the European union and the Ministry of environment. The conclusions offers alternative possibilities of financing the project.

Diploma thesis mainly deals with the identification of possible ways of financing investment project in the community, and selection of the best solution. In the first theoretical part I’ve dealt with important concepts related to the topic of the thesis, eg. public administration in the Czech Republic, the budgets of autonomous units, the EU, its regional policy and others. In the second part I have dealt with practical aspects of the thesis – the characteristics of a particular city investment and possible ways of financing – loans, grants and collections.

Структура магистерской диссертации включает в себя введение, три главы, заключение, список использованных источников и приложения. Первая глава посвящена теоретическим основам формирования и исполнения бюджета муниципального образования. Во второй главе проведен анализ доходной части бюджета муниципального образования (на примере города Ноябрьска). В третьей главе определяются проблемы формирования и исполнения доходной части бюджета муниципального образования и предлагаются рекомендации по устранению выявленных проблем. В заключении содержатся основные выводы по теме исследования. / The structure of the master's thesis includes an introduction, three chapters, a conclusion, a list of sources used and appendices. The first chapter is devoted to the theoretical foundations of the formation and execution of the municipal budget. In the second chapter, the analysis of the revenue part of the municipal budget is carried out (on the example of the city of Noyabrsk). The third chapter defines the problems of formation and execution of the revenue part of the municipal budget and offers recommendations for eliminating the identified problems. The conclusion contains the main conclusions on the topic of the study.