Graduation thesis deals with the debt of municipalities and regions. Its subject is the analysis of local authorities debt, namely the most frequent causes, development and comparison between municipalities and regions. Furthermore, it describes the possibility of regulating municipal debt. A part of this thesis is an analysis of revenues and expenses of municipalities, their possible influence and a description of the most frequently used returnable revenues. The practical part is focused on the debt of capital city Prague, which has a specific position as a town and region together. Prague's economy, the debt size and the rate of indebtedness will be analyzed and assessed based on informing and monitoring system indicators. An estimation of Prague financial outlook is included at the end of thesis.

The thesis deals with the budgetary process and with the specific situation of small municipalities. The small municipalities are defined to be municipalities with less than one thousand residents, which are not further divided into individual departments. The budgetary process is outlined based on an example of a particular municipality in the region of Karlovy Vary. At the same time some differences compared to the previous development are highlighted as in 2009 the economic position of the local municipalities was affected by the impacts of the financial crisis. Finally, the recommendations are provided both to the particular municipality and to the general approach to the budgetary process as such.

This thesis deals with funding methods of municipalities in France. The first part of this thesis is theoretical, it introduces fundamental terms and theories, regarding funding of municipalities, problems of budget setting and components, which can form revenue side of the budget. At the beginning of the second part I introduce the structure of municipalities in France. The main objective of this thesis is detailed characterization of revenues, that these municipalities collect, and their subsequent analysis. For this reason I answer these questions: What revenue sources are collected by municipalities, what are the most important revenue sources, how individual revenue sources evolve over time, whether there is in this country the tendency to strengthen the financial autonomy of municipal authorities or rather the state tends to finance municipal authorities through subsidies. At the end of this thesis, I have compared the system of municipal financing in France and in the Czech Republic and made some recommendations, how could the Czech system be reformed.

Tax revenues of municipalities are about half of their total income and one of the major sources of municipal budgets. Significantly affect management of municipalities. This thesis aims to define the main assumptions and principles of tax assignment in the development of tax assignment in the Czech Republic since 1993, when it has been established a new tax system and the need to adjust the system of tax assignment. The work is focused on the novella of 2013, the reasons for its creation and its Impact assessment. The thesis includes analysis of the development of tax revenues, which indicates their importance, especially value added tax.

The main aim of the diploma thesis is to demonstrate different views on transparency and on instruments of strengthening transparency. Using my own developed methodology of evaluation the transparency of municipalities based on criteria analysis the thesis seeks to find out an answer to the research question: How much are municipalities transparent by themselves in the publishing of information to citizens and how easy or difficult is it for citizens to control the administration of the municipality? The thesis is structured into four chapters. The first one deals with theoretical definition of transparency and its instruments, the second one with functioning of municipal government and its possible control mechanisms. The next chapter represents the developed methodology. It served to analyze and evaluate the transparency of the three monitored municipalities in the case study of the Pribram micro region, the last chapter. For processing the case study and followed analysis I used the open data accessible for public on the municipal web portals of Pribram, Dobris and Sedlcany.

This thesis deals with control of the finances of municipalities in the Czech republic. In the first part there is based on literature and law review and described the topic. The second and third part of thesis contain the analysis of specific parts of financial control and review of management of municipalities with emphasis on analysis of final findings given by the Ministry of finance of the Czech republic. In the last part of thesis there are closely compared and evaluated information about control of the finances of selected municipalities in Tábor's district. It turned out that control of the finances of municipalities is stable part of municipality's life and it is at a good level overall. The review of management of municipalities is at a higher level than the financial control. The control of municipalities is effective and it does not matter, if it is checked by controller of the Regional autority or by external auditor.

The main contribution of this thesis is an evaluation of the situation of particular local fees and property tax in municipal budgets of the Czech Republic. First, the thesis deals with evaluation of tax autonomy of Czech municipalities within international comparison and then it focuses on question how much municipalities use their tax competence. Therefore, municipalities are divided into size categories such as 0 -- 500, 501 -- 2 000, 2001 -- 5 000, 5001 -- 10 000, 10 001 -- 20 000 and 20 001 -- 50 000 inhabitants. One of the conclusion of my thesis is finding the high measure of aversion of particular municipalities with respect to the local taxation. Thus, municipalities are not willing to increase their responsibility for tax revenue not from the perspective of economic reason but primarily because of political reason. Elected representatives of municipalities have the feeling that the expansion of their tax competence is in conflict with the aim of their re-election. Therefore, these elected representatives insist on the central level responsibility for taxation and administrative security of tax administration. This attitude might be observed across all observed size categories of municipalities. The methodology for this thesis is going to be a questionnaire survey when for this purpose mayors of randomly selected municipalities have been joined, then the analysis of selected tax revenues and the following comparison of data among particular size categories of municipalities.

The thesis surveys preparedness of small municipalities to provide data of their cadastral territories in a digital form. This prospective regulation is based on the INSPIRE directive. The preparedness was surveyed by research aimed at usage of geographic information systems in small municipalities with less than 2 000 inhabitants. The output of this thesis is to create a methodology for the implementation of geographic information systems in small municipalities.

The field of this Master thesis is economy of small municipalities and its analysis with regards to subsidies exploitation. The goal is the analysis of subsidies exploitation by small municipalities (size < 2000 inhabitants) within the Jihlava district, investigation of its successfulness and financial condition. National public expenditures policies, EU expenditures policies, municipalities budgeting system and financial analysis has been introduced in the theoretical background. As was mentioned earlier, the research sample includes 116 municipalities located in Jihlava district. Respondents were especially mayors or councils (staff) who are acknowledged in budgeting and subsidies obtaining at the same time. The research used Mixed Methods that means quantitative and qualitative approach together. According to research design were methods used as a sequential explanatory research design (QUAN -- qual). Data used for quantitative part was gained from public databases and questionnaire distributed to the mentioned municipalities. The qualitative part included interviews with selected mayors and has brought deeper knowledge and explained particular topics. Statistical analyses were used for testing correlation between financial condition, subsidies exploitation successfulness and perceived satisfaction. Results brought interesting knowledge that with increasing count of municipality inhabitants decrease financial condition. On the other side, the financial condition is independent on exploitation subsidies successfulness but the perceived satisfaction dependent is. Interesting also is that the best results in financial condition have the municipalities which aren't satisfied with subsidies exploitation or have exploit neither.

Nos últimos anos a questão da expansão da matriz energética brasileira e a construção de novas grandes usinas hidrelétricas, principalmente na região amazônica, tem estado no centro dos debates sobre estratégias de crescimento econômico no Brasil. Nesse debate é possível identificar a questão das vantagens comparativas da tipologia hidrelétrica frente as outras formas de geração de energia no que tange aos benefícios econômicos e sociais à nação. No entanto, há uma controvérsia na literatura que aponta para evidências de que as tais vantagens comparativas não se concretizam no plano local, estando apenas voltadas para o plano nacional. Um dos mecanismos legais visto pelos planos governamentais como promotor de desenvolvimento local é a Compensação Financeira pela utilização de recursos hídricos. Tal mecanismo visa transferir valores aos entes federativos, principalmente às municipalidades diretamente alagadas, relativos à produção de energia elétrica. Este mecanismo pode ser interpretado sob a perspectiva teórica da economia institucional enquanto uma instituição que contem regras formais, regras informais e mecanismos de enforcements que devem garantir seu funcionamento. Nesse contexto, a pergunta que se coloca é se a Compensação Financeira está associada ao desenvolvimento dos municípios brasileiros alagados pelas hidrelétricas, ao longo da década de 2000 a 2010. Para responder essa pergunta, o presente trabalho analisou as variáveis de desenvolvimento de 600 municípios alagados que receberam valores de Compensação Financeira ao longo da década de 2000 a 2010 pagos por 119 hidrelétricas. Os resultados encontrados podem ser separados em duas escalas. Na escala Nacional foram encontradas evidências de associações negativas estatisticamente significantes em relação a 21 variáveis de desenvolvimento e valores auferidos de Compensação Financeira. Numa escala regional, foram encontradas evidências de associações negativas estatisticamente significantes para as regiões Sudeste e Centro-oeste para 30 variáveis. Não foram encontradas associações significantes para a região Sul. Para as regiões Nordeste e Norte foram encontradas associações positivas estatisticamente significantes para 14 variáveis de educação e de redução da desigualdade. Sob a perspectiva da teoria da economia institucional, é possível interpretar os resultados da escala nacional como sendo condicionados pela ausência de regras formais objetivas e respectivos mecanismos de enforcements efetivos no que tange ao tema de aplicação dos recursos de Compensação Financeira recebidos pelas municipalidades, o que pode influenciar os resultados negativos observados. Para a escala regional, mesmo as regras formais e mecanismos de enforcement sendo caracterizados como não efetivos, os resultados positivos observados podem estar associados às regras informais e outros elementos regionais que condicionam positivamente a aplicação dos recursos. Assim, conclui-se que a Compensação Financeira é um importante mecanismo de compartilhamento de benefícios com potencial de influenciar dimensões do desenvolvimento desde que sejam observadas as interfaces entre as regras formais e informais que as condicionam. Esse mecanismo necessita ser aprimorado do ponto de vista das regras formais e mecanismos de enforcements, para o tema de aplicação dos recursos. Além disso, é possível inferir que as regras informais e a dinâmica regional devem ser observadas pois também possuem influência no sentido de promover o desenvolvimento dos territórios mesmo na ausência de regras formais efetivas / The comparative advantages of hydroelectric typology has been discussed in the literature regarding the gains of the affected localities. One of the legal mechanisms seen as local development promoter is the Financial Compensation (FC). The question that arises is if the CF is associated to the development of brazilian municipalities flooded by hydroelectric power plants. Using a Spearman correlation analysis the results show that, in 2000-2010 decade, there is a negative association between the amount paid by the CF and development variables for 600 municipalities flooded in Brazil in a national scale. In regional scale, only the North and Northeast region had positive associations. The CF is an important mechanism, which needs to be improved from the point of view of formal rules and enforcements. It is possible to infer that the informal rules and the regional dynamics can also influence development in the absence of effective formal rules.