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Objective of doctoral thesis is to propose reform of the EU budget so that its revenues and expenditures follow the principles of theory of fiscal federalism, respecting the so far achieved level of economic and political integration. Normative theory of public finance is based on the notion of market failures that have to be solved by three basic functions of public finance: allocation, redistribution and stabilisation. Theory of fiscal federalism follows up with principles that should be respected when searching for the most suitable level of government to provide the three mentioned functions. Allocation function should be decentralised while stabilisation and redistribution function should be centralised. Still, these principles may be adjusted according to the character of integration grouping in question. The doctoral thesis assess to what extent do revenues and expenditures of the EU budget follow the three mentioned principles. Expenditures are assessed according to five criteria: stabilisation function, redistribution function, cross-border externalities, economies of scale and homogeneity of preferences. Based on assessment according to these criteria, the author recommends following changes in EU budget expenditures. Market related measures and direct payments together with expenditures of rural development policy related to enhancing the quality of life in rural areas and diversification of rural economy should be decentralised. Also the programme "Competitiveness and innovation" supporting small and medium-sized enterprises should be abolished. On the other hand, the reform proposal recommends to increase expenditures on research and development of European relevance, trans-European networks, protection of external frontiers, management of migration flows and development aid. The proposal also suggest to establish common defence policy financing common military research and development together with equipment and procurement. Another significant proposal suggests to establish an European unemployment fund working as an instrument of automatic stabilisation and direct redistribution of the EU budget. Expenditure needs of the reformed budget are expressed in mathematical model at the level of 322,5 billions of euro, which represents 2,63 % GNI of EU-27 in 2007. Revenues were assessed according to these criteria: stabilisation function, vertical equity, horizontal equity, cross-boarder externalities and relation to EU policies. On the basis of the assessment, it was recommended to abolish the current own resource based on VAT. On the other hand, the traditional own resources and resource based on GNI meet the criteria of fiscal federalism. The author also assessed several alternative resources of EU budget. Of these, excise taxes on motor-fuel spirits for road and air transport and to lesser extent also the real VAT were recommended as most suitable for the EU budget.

Canadian fiscal federalism is a set of complex relations on both federal and interprovincial levels. As each province faces different geographic, economic or demographic situation, federal government runs equalization program that aims to diminish potential economic gaps. Despite vaguely defined purpose, the transfers are unconditional - provinces could use them for any purpose they find appropriate. That could possibly cause distorted incentives such as flypaper effect in which politicians tend to adjust spending behavior according to source of income. Equalization payments are distributed based on potential capacity of each province to raise revenue. As Quebec has been the largest recipient of equalization grants with slow, if existent, convergence to the rest of provinces, it is subject of the analysis in the period from the year 1981, which marks breaking points in both Quebec and equalization system history, to 2016. Quebec tends to be blamed for taking advantage of the system by deliberately undervaluing its fiscal capacity through subsidized prices of electricity and by boosting its social expenditures. By incorporating descriptive statistics and discussion, this thesis concludes that Quebec's policymakers likely deliberately implement fiscal policies that in turn undervalue its fiscal...

The topic of this diploma thesis is Intraregional differences in fiscal positions of communities. The goal of the thesis was to analyze incomes and expences of communities of the chosen region, to find differences in these incomes and expences, and to specify the cause of their origin. The introductory part cosists of the theory of fiscal federalism, decentralization and position, incomes and expences of communities and horizontal and vertical imbalances. The main part talks about fiscal capacity and fiscal need of individual communities and factors that cause differences in fiscal positions..

The aim of this dissertation is to propose alterations in the volume and structure of the EU budget in order that the resultant European budget is based on the fundamental principles of the theory of fiscal federalism and the theory of optimal monetary areas so as to cope with asymmetrical economic shocks. The author has stipulated four economic allocation criteria based on the fundamental principles of the theory of fiscal federalism for the purpose of decision-making relating to the inclusion or rejection of individual expenditure categories. In the area of realisation of the redistribution and stabilisation function of public finances, this decision also gave consideration to the theory of optimal monetary areas for coping with asymmetrical economic shocks. The author recommends amending the EU budget by applying economic criteria based on the fundamental principles of the theory of fiscal federalism and on the basis of analysis of the expenditure structure of the current EU budget. Specifically, this should entail the inclusion of expenditure on national defence in the joint budget to an extent of 0.50 % of the GDP of the EU-27 and increasing the volume of "European" expenditure on science, research and development to 0.40 % of the GDP of the EU-27. This proposal further envisages maintaining expenditure on transport infrastructure projects of European importance (0.17 % of GDP), expenditure items in the area of foreign relations (0.067 % of GDP), and on assuring internal security and the judiciary (0.084 % of GDP). This model calculates administrative costs as 6 % of other budget items. In relation to the redistribution function, the author proposes discarding the European dimension of common agricultural policy and concentrating expenditure on policy in the area of economic and social coherence (0.50 % of the GDP of the EU-27) exclusively on support for economically less favoured regions. This model EU budget attaches great importance to the fulfilment of the stabilisation function of public finances by means of a stabilisation mechanism taking the form of a centralised system of unemployment benefits at 1.25 % of the GDP of the EU-27. This specific area of the common budget could also serve as a tool functioning on an asymmetrical basis, creating reserves at times of economic growth that can then be used at times of economic decline. The total expenditure concentrated within the proposed model EU budget has been calculated as 3.15 % of the GDP of the EU-27.

This thesis deals with the impacts of the financial crisis on the local government, specifically on the regions and municipalities, in the Czech Republic. The first part describes the causes of the financial crisis and the particular impacts on the US. The thesis starts in the source of the crisis ? in the US, continues to the impact on the EU, but first of all it concentrates on the macroeconomic influences on the Czech Republic. The data from the information systems of Ministry of Finance, state final accounts and current legislative regulations are used to analyse the impacts on the local governments. The changes in the local budgets caused by the economic downturn are analyzed using the revenues and expenditures, which are further classified.

The diploma thesis on the Status and Importance of Local Taxes is focused on a part of tax revenues of municipalities, which are called local taxes according to the budget structure. These revenues are the returns of the municipalities and are of an optional nature. Despite their nature, Act No. 565/1990 Coll., On Local Taxes, limits the tax jurisdiction for setting the charging rate. The aim of the thesis is to analyse the local taxes of a selected region of the Czech Republic on the basis of theoretical knowledge and legislation related to local taxes. For this work, the Vysočina Region was selected. At the beginning, development of taxes in the Czech Republic in 2006 2016 is described. Subsequently, the work goes to the development of Vysočina Region, where local taxes are broken down by particular types. The next chapters are devoted to local charges according to their division in the budget structure in terms of their share on revenues in municipalities in 2016 and the frequency of utilization of the respective taxes in the same year. Based on the calculations, it was found out that the average share of revenues from local taxes on tax revenues in 2006-2011 was around 1.80 %. By introducing a local tax for municipal waste, the share increased and was around 3 % in 2012-2016. This difference was due to the fact that the tax for municipal waste is the major part of the revenue from local taxes, approximately 88 %. The analysis also shows that the most common tax is the one for owning dogs. However, its share on total revenues of local taxes accounted for only 4.3 %. A smaller share (3.78 %) is recorded only by the revenue from the tax for use of the public area, the other taxes got minor contribution.

Local fees are the revenue of communities. Communities can influence the height of this revenue. Local fees are modified the Act No. 565/1990 Coll., concerning local charges. Nowadays communities can get revenues from nine local fees. Community can make a decision which fees will use on its territory. In a theoretical part are described notions like fiscal federalism, its history, forms and fundamentals; fiscal decentralization, the revenue of communities and their dividing; local fees and other notions serving to introduce into existing problems. A practical part is focus on local fees. The point of the work is to find which local fees communities use, in which height, what is the percent occurrence of utilize of existing fees in the year 2007, which fees are saving most often, that fees produce the highest yields and how local fees develop. The object of the study is communities of South Bohemia region. They are segmented into five size groups. The study is completed by tables and graphs and relevant conclusions.

Diplomová práce popisuje na základě teorie fiskálního federalismu rozdělení pravomocí a odpovědnosti za zajišťování a financování veřejných statků mezi jednotlivé vládní úrovně v ČR. Část práce se zabývá nejvýznamnějšími příjmy územně samosprávných celků - dotacemi a sdílenými daněmi. Dále je jedna kapitola věnována problému finanční soběstačnosti územně samosprávných celků a s touto problematikou souvisejícímu zákonu o rozpočtovém určení daní. Historický vývoj zákona a jeho vliv na soběstačnost krajů a obcí dokumentují číselné hodnoty vybraných rozpočtových položek územně samosprávných celků v letech 2001 - 2006. Závěrem je srovnávána hospodářská situaci krajů. Na datech vztahujících se k rozpočtu třech krajů je názorně ukázán princip financování vyšších územně samosprávných celků v ČR.