The purpose of the thesis is to describe and analyse capability of municipalities as subjects creating law to influence own tax revenue. The theoretical foundation of the thesis is definition of self-government and municipal budget aiming at revenue, especially tax revenue in accordance with the budgetary categorization. The main part of the thesis focuses on the municipal budget revenue, which can be influenced by municipaities. It contains two chapters. The first one of them is so concerned with local charges as the payments which the municipalities have the greatest influence on. They decree their introduction or repeal, rate etc. The next chapter of the thesis analyses the authority of municipalities regarding the real estate tax, that is possibility of exemption of real estate touched by natural disaster and exemption of some agricultural lands and set or modification of various coefficients - the local coefficient, the municipal coefficient and location rent. The following part reports on tax authority of slovak municipalities compared with czech ones. Keywords Municipal budget, local charges, local taxes, real estate tax, location rent, municipal coefficient, local coefficient.

The aim of my diploma thesis was based on evaluation of the offer of tourism services in towns Hluboka nad Vltavou and Trhove Sviny and their comparison with the wiew of contribution of tourism for the municipality and its budget. In the thesis there an offer of the tourism services is mapped, the impact of tourism on municipal budgets is analyzed and the tourism multiplier in both municipalities is set. As the output of the thesis is recomended to set a position of destination manager in Hluboka nad Vltavou, a position of project manager in Trhove Sviny and another minor remedies headed towards tourism develoment in Trhové Sviny.

The thesis is called Evaluation of the Effectiveness of Financial Links in Local Public Sector. Main goal of the thesis is the appreciation of the expense effectiveness of organization established by municipal corporation. First theoretic part explains and summarizes essential characteristics of local and regional public sector, principles of municipal authorities and deals with essential document of municipal authorities {--} the budget. In the next part the thesis deals with individual kinds of public estates and forms of assurance in municipal territory. In the practical part the thesis is focused on public estate securing in social sphere by establishing a contributory organization. The analysis of particular contributory organization´s economy is performed and the steps which increase efficiency and economy of the organization´s expenses are introduced. At the end there is short summarization of practical knowledge about the way how to ensure public estates through the establishing of organizational component, its advantages, disadvantages and reasons why this form of assuring public estates is not used too much nowadays.

Greenery in towns and cities are an important part of our lives and influences us in many positive ways. In the Czech Republic, the establishment, restoration and maintenance of public green areas within the competence of municipalities. As with every other public service there arises a problem with the quantity and quality of its provision. This paper deals with the relationships that developed in 2011 between spending on public greenery and various parameters of the municipalities. These relations are implemented by means of two hypotheses. The first is based on economies of scale, and assumes that the larger the municipality, the smaller expenses should be provided for public green areas per inhabitant. The second hypothesis is based on the work of Carruthers and Úlfarsson (2008) and says that a higher the population density reduces the per capita expenditures of city govenments. The validity assessment of the hypotheses is done by use of the statistical method of regression analysis. This, however, did not confirm the validity of any of them. Thus there is no indirect relationship between the size of the municipality or population density and public expenditures on green areas per capita. The reason why there is no relationship lies primarily in the great freedom of decision-making of individual municipalities, as far as public green is concerned.

The diploma thesis deals with issues of value added tax registration in Czech Republic in case of municipalities and with complications associated with applying value added tax to municipalities. In the thesis is defined methodology to determine impact of registration for value added tax on the municipal budget. The thesis considers the possibility of transfer of selected activities of the municipality to legal entities, in order to reduce turnover of municipality to secure that the turnover for compulsory registration for value added tax is not overrun.

This master’s thesis deals with the evaluation of quality of life in Machová. Needs of inhabitants are detected with the help of a questionnaire survey. Partial target is to analyze the economy of selected municipality. The work is divided into three sections. The first section describes the theory of municipal budget and the issue of internal and external environment of Machová. In the second, analytical part of the thesis is presented selected municipality, an analysis of its financial performance for the past seven years and SLEPTE and SWOT analysis. In the third, the proposal part is a questionnaire survey of citizens' satisfaction. The results of the questionnaire and results of analysis is used to formulate proposals to improve the quality of life in Machová and to improve its economy situation.

In the thesis is described the municipal system in the Czech republic, the territorial development on the municipal level, the disparity of particular authorities, the municipal development opportunities, the creation and usage of municipal budget and possibilities of municipal development. Further in theoretical part is described the municipal marketing and analysis used in the practical part. The purpose of the thesis is to find out the current state of the town Pribor using marketing analysis, to discuss its strengths and weaknesses and to define threats and opportunities in the near future as well. Based on the results will be suggested possible solutions for further development of the town.

This diploma thesis deals with a public lighting and its direct impact on the financial management of the municipality. Within this analysis the basic methods and ways, which the municipality use in the field of a management and a maintenance of the public lighting system, were described. The eventual form of the reconstruction of the public lighting in the Černožice village was also proposed. In a response to this proposal possible ways of financing this investment project were subsequently outlined. The secondary aim of this thesis was to create a concise database of implemented projects of the reconstruction in other municipalities and comparison of these results.

The master thesis describes financial assurance of a project, which is realized by the municipalities. The theoretical part is focused on describing basic concepts of public projects, municipalities and municipal budgets. Subsequently, the work deals with sources that can provide financial assurance. Thesis is also focused on categorization of roads and the economic evaluation of roads and highways. The practical part is devoted to the basic design of the project to local roads in the municipality Plumlov - Žárovice and then financial assurance of this construction investment project. It selects several financing options for the project and the subsequent assessment of individual options. The outcome of this work is the selection of the best possible way of financing for the proposed project.

This diploma thesis deals with the evaluation of economic efficiency and the financial feasibility of the project realised by the municipality. The thesis consists of theoretical and practical part. In the theoretical background chapter, the author introduces the topic of the public sector and the public investment project. Furthermore, this thesis discusses methods which are used for evaluation of economic efficiency of the public projects and also their financing. The second part deals with the case study of the parking house project in Litomyšl. The author uses knowledge from the theoretical part to evaluate the effectiveness of the project and possible sources of financing.