The field of state budget is very topical and crucial for the future economic development of the country. The aim of this thesis is to map the political process of state budget production and endorsement. It shows the level of its affectability under the current conditions, if the state budget is only a result of wrong political decisions. The thesis discusses the process of the state budget production and endorsement itself. It also shows the state budget structure when identifying the most significant items of the state budget. The second part presents state budgets under the different Czech governments since 1993. One state budget of each government is further examined. Its production, endorsement and final performance is described. It shows the key items change under the different governments. It searches for similar tendences among governments and focuses on items which are the source of imbalances of the state budget. This thesis offers the insight to different government state budgets, in order to discuss if balanced state budget is under the current conditions attainable, whether its deficit character is determined by the process itself.

This graduation thesis focuses on the issue of municipal debt acceptability and the possibility of its regulation. This thesis includes an analysis of revenues and expenditures of municipalities and regions, which points to a lack of non-repayable income. On the basis of analysis is also carried out an assessment of the municipalities. Part of this thesis also analyses debt at local and regional level and the ability to control debt in terms of existing legislation and proposal for the future. The practical part deals with the management of the Pardubice region by comparing the income and expenditure budget and evaluation of region debt acceptability.

The thesis is focused on corporate income taxation, namely limited liability company. There is a comparison of the corporate tax between the Czech Republic and Germany in order to define the procedure for calculating the tax liability for both countries. For the purpose of the thesis, a Czech limited liability company is selected for which the tax liability is calculated and proposals for the future are drawn up.

In this diploma thesis I deal with the analysis of the municipal budget, specifically the budget of the city district Brno-Tuřany. The reporting pertiod for this analysis is 2015, 2016, 2017, 2018 and 2019. The year 2019 is included only as of 31.10. 2019. Inthe monitored period I always analyze the incomes and expenditures of the municipality for each calendar year. The aim of the analysis is to find out whether the municipality manages enonomically effeciently and possibly to propose improvements in the management of the municipality.

This diploma thesis is focused on a large-scale irrigation embedded in the urban landscape. The main goal is to find a new concept of the large-scale irrigation system using a minimum of added electrical energy. The system is aimed at rainwater harvesting and distribution in populated areas. Part of the work is the analysis of the zoning plan of the selected locality, the design of the entire system from the accumulation of collected water to the distribution of watering to the root zone of plants. In the practical part, the proposed distribution network is calculated according to the current known equations, and the calculation is finished with the choice of a suitable diameter of the pipeline network. In addition, the work suggests possible sites for new planting of plants.

The master’s thesis is focused on general improvement of Vacenovice municipality’s budget in relation to overall management of the municipality, its position and competence. The thesis is divided into several parts, including the theoretical background, basic characterization of the municipality Vacenovice, analysis of income and expenditures of the municipality budget in recent years, and in the last part, proposals to improve management of the municipality.

This diploma work deals with the financial situation of town Jindřichův Hradec in years 2006 - 2009 using selected methods of the financial analysis. Its theoretical part sums sup of the most important pieces of knowledge concerning municipality functioning and money management . The practical part comprises the analyst of the statue incomes and costs and in the field of money management of municipal property. The results of this work are the proposal for possible solutions and should lead to the improvement of financial situation of the village future years.

Master’s thesis elaborates an evaluation of the management of contributory organization named Business Academy and Language School Entitled to State Exams. The aim of the submitted master’s thesis is, on a base of the evaluation of the management, to propose a set of recommendations which will improve the management and will make the management more efficient.

The goal of my dissertation, on the theme financing optimization, is to find out the needs of dwellers in town Žďár nad Sázavou. On the basis of my results I will suggest new financing solutions according to town budget expenditure. Partial target is to analyse income and expenditure budget of Žďár nad Sázavou and its fulfilment. My dissertation is divided into three parts theoretical, analytical and practical. The first part specifies crucial terms and principles related to studied points at issue. In the second part is analysed financial management for the past five years. In the last part are suggested solutions for separated activities in Žďár nad Sázavou according to questionnaire survey. Conclusion consists of synthesis and final summaries of detected information and deficits in financial management in Žďár nad Sázavou.

This thesis analyzes the implementation of the budget of the village Slatina and serves as a basis for a proposal to improve its economical status as well as the environmental issues. The first part contains theoretical basis for understanding of the functioning and financing of the village, the second part includes acquaintance with the municipality, the municipal budget performance analysis in the selected period 2008 - 2011 and the analysis of forecast budget for the period 2012 - 2014. The last part is a proposal for collection and processing of biodegradable municipal waste and calculation of its benefits.