Tax revenue in the budget of a municipality The thesis is composed of four main chapters. Each of them dealing with different problems that are connected with the tax revenues of municipalities. Chapter One describes the position of municipalities from 19th century until today. Chapter Two focuses on definition of budget and budget system. Then Chapter Two deals with the basic phases of budgetary process, for example budgetary approval procedure or budgetary control. This chapter also mentions the most important principles of budget. Next subchapter is concerned with the revenue and expenditure of the budget. The third chapter analyzes the tax revenues of municipalities generally. Tax revenue creates the greatest share of the income of municipalities. Tax revenues of municipalities are redistributed according to the Assignment of taxes act No. 234/2000. This act is also described in the Third Chapter. Chapter Four analyses individual municipal tax revenue sources. This chapter is subdivided into three parts. First subchapter concentrates on property tax. Subchapter Two and Three is composed of an analysis of personal income tax and corporate income tax. The last chapter is devoted to other municipal tax revenue, i.e. charges. This chapter consists of three parts. Part One addresses the issue of local...

The purpose of the thesis is to analyse subsidies system of municipalities in Czech Republic. The thesis examines needs and development of municipalities in the context with their financing. The theoretical part defines the basic terms relating to municipal revenues with orientation on subsidies. Furthemore, it analyzes and evaluates possibilities of acquiring of subsidies and their subsequent usage. In the process of obtaining these financial resources procedural requirements and some principles must be complied. Due usage of subsudies is controlled afterwards. Folowing part of my thesis on the base of analysis and comparison of a few concrete municipalities with different size provides information on methods that municipalities use to obtain subsidies, how effective they are in using them, whether the subsidies are sufficient and how they affect needs and development of municipalities. In the conclusion my thesis evaluates whether bigger municipalities, in comparison with smaller ones, are more succesful in aquiring of subsidies and what is the effect of this successfulness on the standard of provided services by municipalities that are different in size and whether this standard of publicly provided services is identical.

This thesis focus on the analysis of the status of the municipal tax for spa or recreational stay and the municapal tax for accommodation in the revenue of selected municipalities in the Czech Republic, including their use in promoting tourism. The first part focuses on theoretical knowledge in the field of public revenues and is dedicated to the concept of local tax and its legal regulations. The analytical part contains a comparison of the position of these local taxes in terms of quantitative indicators, such as income from these local taxes or their share of tax revenue and results of a survey between mayors of selected municipalities divided for the purpose of this work into three categories - spa towns and municipalities , mountain resorts and popular tourist destinations. The results of the survey in the Czech Republic are compared with these local taxes in selected European cities. In conlusion, the results of the survey are discussed and furthermore, current legislation solutions are suggested which would streamline the use of municipal taxes for spa or recreational stay and accommodation.

This thesis deals with economic analysis of three different sized municipalities. Being specific, the largest one Karviná has 62 661 inhabitans. The smaller one Studénka has 10 168 inhabitans and the smallest Liptaň has 463 inhabitans. The chosen period begins in 2005 and finishes in 2009. The first part of my thesis is theoretical. There is a description of municipal law, fiscal decentralization, municipal tax, other taxex and municipal budget. Several aspects of categorization concerning revenues and expenditures are described in this first part. The second part is practical. The data have been collected from internal sources of the municipal offices. Different categories of revenues and expenditures are analyzed. I focus on tax revenues of particular budgets, as shared tax, exclusive tax and municipal tax. In addition, observation of time development in structure of particular groups of taxe sis made. The whole part is accompanied by a great range of tables and graphs which enables the reader understand the subject.

This thesis analyzes the development of the financial management of the municipality on the example of the City of Jihlava. The theoretical part deals mainly on the status of municipalities in the Czech legislation and budgeting in municipalities in the country. Development of individual components of income and expenditure is monitored and analyzed in the practical part for the period 2003 - 2010 and is compared with development in municipalities in the country. The text is added for greater clarity, a number of tables and graphs.

The thesis is focused on the evaluation of the socio-economic situation of municipalities, especially by using the method of financial and property analysis (FAMA). The objective of the thesis is to gather such a data volume in an appropriate structure (passport of basic indicators FAMA) in order to enable on its basis the construction of quality enough working standrads, ie to construct the average value of individual FAMA indicators. When evaluating a particular municipality, it will be possible then to compare the municipality with these standards and so get a better picture of its situation. Longer time series of the indicators will also enable to make models of future development of the municipalities. The means to achieve the objective is a thorough analysis of available data sources and existing technical solutions. On the base of the analysis own technical solution will be proposed. Technical solution that will enable to gather efficiently the necessary data and to transform them into passports and working standards.

The aim of this thesis is to evaluate the impact of EU developmental funds of municipalities or associations of municipalities Pečecký region. The thesis is divided into a theoretical part, which generally represents the position of the municipality, individual actor's municipal development, municipal budget complications and debt service. The practical part analyzes the impact of completed projects financed from EU funds for the development of micro-communities studied. In the analysis we selected investment projects completed over 1 million CZK co-financed. The beneficiary is given micro-region or one of its municipalities. The work discusses the practical problems of selected municipalities in the region who are in the process of project implementation. These include in particular the impact of co-financing projects, the municipal budget, the administrative complexity of the project, staffing and many more.

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.

Alla typer av organisationer använder sig av budget. Budget är en plan som hjälper till att förutsäga framtiden. I kommuner används budgeten som ett verktyg för att visa kommunens omfattning och inriktning av den verksamhet som de bedriver. Kommuner kan använda sig av olika typer av budgetar som till exempel rambudgetering och behovsbudgetering. Kommuner har olika förutsättningar för att bedriva sin verksamhet utifrån antalet invånare, befolkningsstruktur och geografiskt läge. Resursfördelningen är en viktig del av budgeten i kommuner.Borås stad genomförde en omorganisering som trädde i kraft den första januari 2011. De gick ifrån att vara tio kommundelsnämnder till tre stadsdelsnämnder. För att fördela resurserna till kommundelsnämnderna har de använt sig av en resursfördelningsmodell. Vi ville examinera om arbetet med budgeten eller resursfördelningsmodellen påverkats av omorganiseringen. Vår frågeställning har varit ”På vilket sätt har omorganiseringen i Borås stad påverkat budgetarbetet och resursfördelningsmodellen?” och ”Hur påverkar resursfördelningen, budget och omorganiseringen varandra i Borås stad?”. Syftet med studien har varit att examinera omorganiseringens påverkan på resursfördelningsmodellen och budgetarbetet i Borås stad. För att besvara vår frågeställning har vi valt fallstudie som design med en kvalitativ ansats. Genom den empiriska undersökningen har vi byggt upp analysen och dragit slutsatser.Analysens koppling mellan den teoretiska referensramen och den empiriska undersökningen ledde oss till följande slutsatser:1. Omorganiseringens påverkan på budgetarbetet och resursfördelningsmodellen är begränsad.2. Vi anser att resursfördelningsmodellen fungerar i den nya organisationen eftersom varken den sociala strukturen eller befolkningsstrukturen har förändrats.3. Budgeten och resursfördelningsmodellen har inte påverkat omorganiseringen. Dock har de blivit påverkade utav omorganiseringen.4. Omorganiseringen genomfördes för att de ville centralisera och därigenom skapa rättvisa och likställighet för kommunens invånare. / Program: Civilekonomprogrammet

My master`s thesis is going to deal with the financial economy of lower territorial self-governing units -- municipalities. I will pay attention to the revenue economy and especially tax revenues that consist of approximately half of total revenues of municipal budgets. In connection with tax revenues I will also focus on budgetary determination of taxes, its process and taking place intensive discussion related to possibilities its further direction. In theoretical part I attempt to sum up an economical and legal starting points of municipal status, municipal budget and its structure. In practical part I make the analysis of the municipal economy from the size category 2 -- 5 thousand inhabitants. Municipalities in this size category cash on the average the lowest tax revenues from the common taxes per capita. According to their own words they are getting to the edge of the economic potential. The aim of this work is to carry out the analysis of the municipal economy of given municipality where such danger can happen.