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PETRÁCH, F. Municipal enterprises - their objectives and functioning in a modern economy. České Budějovice, 2013. 137 pgs. Faculty of Economics. University of South Bohemia in České Budějovice. Thesis supervisor: doc. Ing. Ivana Faltová Leitmanová, CSc. This thesis deals with the municipal enterprises in the context of their objectives and functioning in a modern economy. The main goal of this work is the assessment of the selected aspects of the provision of public goods / services on the example of the waste collection in the context of the institutional arrangements in the Czech Republic. In the application part of the thesis the author, at first, focuses on the general development of municipal enterprises in the Czech Republic since 1993 with an emphasis on the period from 2002 to 2012. Furthermore, there was examined the sample of companies with a main activity of the category of 38110 according to CZ-NACE classification Collection of non-hazardous waste in the context of selected financial indicators depending on the legal form of business and ownership. Also, there were statistically analyzed links between indicators. From a geographic point of view, there were examined the variables characterizing the uniformity of the distribution of these enterprises in the Czech Republic.

The subject of this diploma thesis is a municipal enterprise performances evaluation. In the introduction part of the thesis there is a literary research aimed on an explanation of the cooperation between public and private sector importance and the description of financial analysis with emphasis on municipal entities distinctions requiring modifications. In the application part both general and specific evaluating methods are applied on particular municipal company operating in the waste disposal field - Technické služby Třeboň, s.r.o. Secondary aim of the thesis is to suggest to company management some improving precautions in order to save public funds and use them more wisely. Performances are compared among business municipal companies and funded organization in this field, moreover there are also described differences between these legal forms.

Жилищно-коммунальный комплекс является важнейшей составляющей в системе жизнеобеспечения граждан, охватывает практически все население страны и в связи с этим занимает исключительное положение в ряду прочих отраслей экономики. По данным Федеральной службы статистики на протяжении 2013-2017 гг. российский рынок услуг ЖКХ характеризуется положительной динамикой. Ежегодный прирост показателя обеспечивался как за счет прироста жилищного фонда и развития коммунальной инфраструктуры, так и за счет повышения тарифов на жилищно-коммунальные услуги. В работе рассматривается деятельность службы водоотведения МУП Водоканал, выявлены проблемы и предложены пути повышения эффективности деятельности. / The housing and communal complex is the most important component in the life support system of citizens, covers almost the entire population of the country and, in this regard, occupies an exceptional position among other sectors of the economy. According to the Federal Statistics Service during 2013-2017. The Russian housing and communal services market is characterized by positive dynamics. The annual increase in the indicator was ensured both by an increase in the housing stock and the development of communal infrastructure, and by an increase in tariffs for housing and communal services. The work considers the activities of the water disposal service of the Municipal Unitary Enterprise Vodokanal, identified problems and proposed ways to increase the efficiency of activities.

On the 1st of January 2009, a new regulation regarding interest deduction limitations was enforced. The aim was to prevent tax structure with interest deductions in a community of interest. The changes meant that intra-group share transfers, which generates an intra-group loan structure, can lead to borrower losing their right to deduct interest expenses. Except from the main rule two exceptions were also introduced. These eliminates the limitations, and accept the deductibility despite the above conditions. The exceptions are named ten-percent rule and “ventilen”. It was found that Swedish municipal communities also engaged in such arrangements. As a result of this discovery the Swedish Tax Authority was delegated the task to investigate companies that are in a community of interest with a fully or partially exempted taxpayer in general and its relationship to the tax structure of interest deductions in particular. The application of “ventilen” creates problems regarding the definition of business purpose as well as the relationship between business and organizational purposes. The assessment of organizational purposes is of particular importance for municipal communities of interest where transparency, control and quality assurance are of great importance. Needs of rationalization and organizational changes occurs continually within municipal community groups. Unclarity due to organizational purpose makes these changes, within the municipal communities, problematic. Both municipal communities as well as experts regard the deduction limitations due to municipal community interest unclear. Due to the unclarity a few municipal communities have chosen to switch their internal loans to ones through Kommuninvest. This to avoid the rising risk-taking as any interest deductibility limitations may entail. The Swedish High Administrative Court has in their judgements expressed their support for this kind of loan structure. It is unclear how the law concerning “ventilen” should be applied in regards to municipal communities interest, which also raises questions about “ventilens” compatibility with the principle of legality. The High Swedish Administrative Court has solved the problem, at least for now, by approving an alternative approach, the one including Kommuninvest, which thereby reduces the stress for the Court to come to a conclusion regarding “ventilens” proper functioning and application. / Den 1 januari 2009 trädde en ny lagstiftning i kraft gällande ränteavdragsbegränsningar. Syftet var att förhindra skatteupplägg med ränteavdrag inom en intressegemenskap. Förändringarna innebar att koncerninterna andelsöverlåtelser, som genererar en koncernintern upplåning hänförlig till lånet, kan resultera i att låntagaren förlorar sin avdragsrätt för ränteutgifterna. Till huvudregeln infördes två undantag som undanröjer begräsningen, och godtar avdragsrätt trots ovan förutsättningar. Undantagsreglerna betecknas tioprocentsregeln samt ventilen. Syftet med ränteavdragsbegränsningarna är att förhindra skatteupplägg med ränteavdrag inom intressegemenskaper, och då främst inom privata internationella sådana. Det har dock framkommit att även svenska kommunala intressegemenskaper ägnar sig åt dylika upplägg. Med anledning av denna upptäckt fick SKV i uppdrag att utreda bolag som befinner sig i intressegemenskap med helt eller delvis skattebefriade skattesubjekt i allmänhet samt dess relation till skatteupplägg med ränteavdrag i synnerhet. Tillämpningen av ventilen, i förhållande till kommunala intressegemenskaper, genererar problem gällande såväl definitionen av affärsmässigt samt relationen mellan affärsmässiga och organisatoriska skäl. Bedömning kring organisatoriska skäl blir av stor vikt för kommunala intressegemenskaper där insyn, kontrollutövande och kvalitetssäkring är betydelsefullt. Det uppkommer ständigt behov av effektivisering och förändring för att kunna uppnå en acceptabel nivå av kontroll och inblick i bolagen som kommunen äger och förvaltar.  Då rättsläget enligt kommuner och sakkunniga är oklart har flertalet kommunala intressegemenskaper lagt om sina interna lån via Kommuninvest. Det har gjorts för att undvika det ökade riskatagande som en eventuell förlorad ränteavdragsrätt kan komma att innebära. HFD har i praxis uttryckt sitt stöd för denna typ av omläggning. Gällande rätt bör dock anses vara oklar gällande ventilens tillämpning inom kommunala intressegemenskaper, vilket även väcker frågor kring ventilens kompatibilitet med legalitetsprincipen. HFD kan dock ha ansetts finna en, om än en provisorisk sådan, lösning på problematiken genom att godkänna en omläggning till Kommuninvest som därmed minskar stressen för HFD att komma till en slutsats gällande ventilens korrekta tolkning och tillämpning.