This paper gives an outline of the evolution of fiscal policy in Georgia. Starting in the mid-1990s, the authors break the recent Georgian history into two main periods, separated by the Rose Revolution of 2003. The first period was marked by some first efforts to generate and stabilize tax revenues, which were largely offset by the financial crisis of 1998. The Georgian budget at that time was largely financed by foreign sources. Following the Rose Revolution the country’s financial situation has improved, hyperinflation was overcome and public revenues have steadily increased due to administrative changes and tax law reforms.

Abstract Democratic politics is founded on local self-government, while promotion and advancement of local self-government rely on abundant local finance. There is a Chinese saying, ¡§finance is the mother of general affairs,¡¨ which refers to finance as the foundation for performing general affairs. As far as our country is concerned, local financial shortage has become a long-term issue. All the city and county governments do not have enough revenues to afford various expenditures. The unbalance between revenues and expenditures results in a wider and wider financial gap. Local governments cannot afford various expenditures or proceed with local infrastructure without debts or subsidies. Kaohsiung City has been in a difficult position of financial shortage in recent years as well, despite being a municipality. The growth rate of annual revenues is far lower than the increase rate of annual expenditures; on the other hand, the government becomes more and more dependent on subsidies every year. As a result, the financial autonomy is lowered, and the financial gap becomes wider as the government still has to owe debts to correspond to the expenditures. A comprehensive review is thus urgently needed, in order to come up with a set of complete and effective plans to improve financial balance and gradually restore sound and stable financial systems. This study investigated and analyzed the financial issues of Kaohsiung City through literature review, secondary data analysis, and empirical analysis, in order to have a solid understanding of the problems concerning the financial status, revenues and expenditures of Kaohsiung City, and to further probe into the influential factors that cause the difference between the revenues and expenditures of Kaohsiung City. It is hoped that this study can help understand the current local financial problems, find strategies to resolve the unbalance between revenues and expenditures, and draw up adequate solution plans, in order to solve the financial problems that Kaohsiung City is facing. Therefore, this study provides the following suggestions: strengthen collection of various taxes to increase treasury income; actively seek new financial resources to enhance self-governing financial power; encourage industries to make investment in Kaohsiung; strive to explore tourism resources to create a solid foundation for growth of tax revenues with prosperous economy; review organization functions and merge agencies with overlapping functions to cut financial expenditures; and encourage public participation in public infrastructure and revive economic activities of private enterprises.

The objective of this paper is to discuss the financial status of Kaohsiung city after the impact of the Governing Allocation of Revenues and Expenditures Act and the merge of Kaohsiung city and county. After Kaohsiung city-county consolidation to elevate status on December 25, 2010, the new government, by the law, needs to accept the obligations and responsibilities of Kaohsiung County in addition to the original outstanding debts of two governments. It is therefore interesting to ask if the restructuring of administrative regions policy leads to the budget deficit of the new government too large. To this end, we test whether the Kaohsiung fiscal deficits are too large to be sustaintable over the period 1987-2010. Our empirical results have shown that, at the present system of laws, the fiscal deficits of the Kaohsiung city-county consolidation are satisfied since they are stationary.

This thesis focuses on financial management of different size categories of municipalities, differences between them and their assessment. It is divided into two parts: theoretical-methodological part and following analytical part. The former one focuses on the status and functions of municipal government in the public administration system of Czech Republic, both currently and in terms of historical development that preceded the present state and also affected it. Furthermore, this part focuses on general financial management of municipalities in the Czech Republic, shows the structure of municipal budgets and their development in recent years. It also introduces the issue of budgetary tax allocation, which focuses on its development from the 90th years of the 20th century and planned changes in the future. The analytical part is then focused more on differences in the financial management of different size categories of municipalities. Based on the findings of research reports assesses the development undergone by the financial management of different size categories in the years 2006 -- 2010, where it focuses particularly on small municipalities that are often discussed as problematical in terms of their efficiency. Part of the analytical work is formed by author's own analysis of revenue and expenditure side of budgets of selected three municipalities in the years 2006 -- 2010 in terms of their structure and development in the reporting period. The municipalities were chosen to represent smaller municipalities (201 -- 1 000 inhabitants), medium-sized towns (10 001 -- 20 000 inhabitants) and also large towns (50 0001 -- 100 000 inhabitants). Subsequently, the data for each municipality are compared with each other, with an average of municipalities throughout the whole republic, as well as with the average of the appropriate size category to which a given municipality belongs to. In order to be able to compare the data and in order to eliminate any fluctuations between years, all the data are used in average numbers and in the per capita form.

Theoretical part of this diploma thesis is devoted to the reform of public administration, to region as an autonomous unit, its competences, authorities but also to the process of ekonomy and the universal analysis of regional revenues and expenditures. I deal with the region Vysočina in the practical part, I define revenues and expenditures in particular years and then I practise their comparison and analysis, where I try tu find out what impact the changes in budgetary allocation of taxes had got on the whole devolopment of revenues in the region Vysočina. The final part of thesis focuses on results of financial management in period 2001 -- 2007 a I try to outline the future prediction of development of the financial management in the region Vysočina.

This thesis deals with economic analysis and comparison of two different size municipalities in years 2002-2008. Specifically, two municipalities from South Bohemia Region - Strakonice (23 000 inhabitants) and Katovice (1 300 inhabitants). The first part of my thesis is theoretical. I describe the legislative of municipalities in Czech Republic there, also their jurisdiction and budgets (categories of revenues and expenditures). The second part is more extensive and there is a description of the practice. I analyze and compare different categories of revenues and expenditures. I use here materials from the both previously mentioned municipalities. This part is accompanied by tables and graphs.

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.

Public administration went through different reforms to achieve their current characteristics. Among the objects of this study, there is the public budget, a regulatory framework of revenues and expenses in public institutions. Inside UFSM, budget resources are distributed according to the Resource Distribution Index (IDR). This study investigates the perception of different agents on the distribution and budget management at Federal University of Santa Maria (UFSM). A survey among managers of the institution teaching centers (center directors and deputy directors, heads of department, undergraduate and graduate students coordinators and their secretaries and financial secretaries) was carried out with this purpose. A structured questionnaire was adopted as an instrument of data collection, consisting of seventy-two questions that approached demographic variables and questions concerning knowledge and perception of the University budget. The Exploratory Factor Analysis was used as a technique to identify factors related to the institution's budget, and subsequently the Bartlett's test of sphericity and measure of Kaiser-Meyer-Olkin were used, by which resource factors, conceptualization, projection, annual expenditures, relevance , disabilities, terms, practice, transparency, daily wages and tickets, permanent, distribution and accountability were pointed out. Results showed that the factor regarding to resources distribution obtained low values in knowledge level, characterizing a low level of knowledge concerning the criteria of resources distribution among the rectory and teaching units, and among the units of teaching centers. It was also recorded that the deadlines for the release and utilization of financial resources are not adequate. Actions should be performed in order to improve the transparency level between rectory and teaching centers as well as between teaching centers and their administrative units, regarding the distribution of resources. / A administração pública passou por diferentes reformas até chegar às suas características atuais. Dentre os seus objetos de estudo está o orçamento público, que é o marco regulador das receitas e despesas nas instituições públicas. Dentro da UFSM, os recursos orçamentários são distribuídos conforme o Índice de Distribuição de Recursos (IDR). O presente estudo buscou analisar a percepção dos diferentes agentes sobre a distribuição e a gestão orçamentária na Universidade Federal de Santa Maria (UFSM). Para isso, realizou-se uma pesquisa do tipo descritiva, quantitativa quanto ao método e classificada como um estudo de caso dentre os gestores dos centros de ensino da instituição (diretores e vice-diretores de centro, chefes de departamento, coordenadores de curso de graduação e pós-graduação e seus respectivos secretários bem como os secretários financeiros), totalizando uma amostra de 111 questionários preenchidos. Como instrumento de coleta de dados adotou-se um questionário estruturado, composto por setenta e duas questões, que abordaram variáveis demográficas e questões relacionadas ao conhecimento e percepção do orçamento universitário. Como técnica principal para identificar os fatores relacionados ao orçamento da instituição foi utilizada a Análise Fatorial Exploratória e posteriormente o teste de esfericidade de Bartlett e a medida de Kaiser-Meyer-Olkin, onde foram apontados os fatores recursos, conceituação, projeção, gastos anuais, relevância, deficiências, prazos, prática, transparência, diárias e passagens, permanente, distribuição e prestação de contas. Os resultados mostraram que o fator referente à distribuição dos recursos obteve baixos valores no nível de conhecimento, caracterizando assim um baixo nível de conhecimento a respeito dos critérios de distribuição de recursos entre a reitoria e unidades de ensino e entre as unidades dos centros de ensino. Foi registrado também que os prazos para liberação e utilização dos recursos financeiros não é adequado. Devem ser feitas ações para melhorar o nível de transparência entre a reitoria e centros de ensino, bem como destes com as suas unidades administrativas no que tange a distribuição de recursos.

This graduation thesis is dealing with changes in Budgetary allocation of taxes and its effect on economy in autonomous regional units since 1996. In first part I will characterize the competences of municipality, their authorities, possession and budget. Next their revenues, expenditures and changes in budgetary allocation of taxes. In second part I will analyze the structure and development of revenues and expenditures. In chosen municipalities since 1996 till 2008 and the Region of Central Bohemia since 2001 till 2008. In the end I will aim on results of chosen municipalities and region in separate year. The result of this work is review of effects on changes in Budgetary allocation of taxes mainly on tax incomes of municipality and the region and their management.

This diploma thesis evaluates models of territorial self-government funding from the view of delegated powers in the Czech republic. To reach this goal, thesis is divided into four separated chapters. First chapter defines the function of local government, its position in present system of public administration, explains terms like own powers, extended powers and delegated powers. Second chapter of the work introduces valid legal framework about territorial self-government funding and each particular type of municipal government financing as well. It contains analysis of revenues and expenditures of municipalities and regions in last ten years particulary from 2002 to 2011. It clarifies historical development and gives more information about possible future process of municipal budgets. Third chapter deals with specific fund so called "contribution of execution of state administration". The last fourth part introduces budgetary allocation of municipality taxes and revenues - all according to valid legislation. It includes various suggestions of legal amendments of the budgetary allocation of taxes and their positive and negative effects as well.