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.

The thesis deals with economy and legal status, competency, authorities, budget, budgetary control, revenues and expenses of the municipalities in the Czech Republic. The practical part of the thesis focuses on financing, management, revenues and expenses analysis, budget observance analysis of the municipality Stary Materov in 2005 - 2009.

The work is focused on the state accounting reform and its practical application in the town Úvaly. It is divided into theoretical part and practical part. The theoretical part focuses on the status of municipalities in the Czech Republic, on the legal definition of the municipality and compilation of the municipality budget. The following part in the theoretical part engages in reform of the public administration and self administration accounting regarding to the legal aspects. The practical part is then focused on the analysis of the budget and the profit/loss statement of the town Úvaly and their comparison.

The diploma thesis concerns with the influence of the economic crisis on economy of two city districts of Prague, Dolní Počernice and Prague 18 -- Letňany and two municipalities, Sušice and Šestajovice. The main goal is to evaluate the crisis impact on revenues and expenditure of these subjects in the years 2008 -- 2010, compare size of the crisis impact and find out whether the studied subjects performed any solutions against this situation. The theoretical part describes the basic definitions and impact of the economic crisis on public finances as a whole. In the practical part the budgets of subjects are analyzed with an emphasis on the years 2008 - 2010. The final section contains a comparison of the impact of crisis on the subjects and also examined to assess their response to the revenue decline. My conclusion is that all subjects experienced the impact of the crisis on the revenue side of their budgets, which was not very significant. The economic crisis has not significantly affected the normal operation of the surveyed municipalities and city districts of Prague and therefore may not be performed significant to countermeasures impact of the crisis. But it is not possible to precisely determine which subjects were influenced by the crisis more and less.

The work is focused on analyzing the impact of accounting reform state and local government with effect from 1. 1. 2010 in terms of budget management and filling budget of the municipal units in terms of specification of the Liberec Region in the years 2009 - 2010. The theoretical part deals with the administration, especially the regional system in the Czech Republic. The scope, budget management, budget, and last but not least, the method of accounting counties in recent years is undergoing significant reform. The second, practical part is then focused on the application of theoretical knowledge in the analysis of management, financing and implementation of the budget of the Liberec Region in years 2009 - 2010.

This master’s thesis deals with an effective economy and planning of investments in a municipality. The first part of this work classifies the municipality and its entities following with a general description of municipality economy, classification of investments and their division according to the related criterion. A second part of the thesis introduces a specific village Černožice and its plans for investments. A practical part talks about a specific project „Vybudování stavebních parcel Čáslavka“ where all technical details, estimation of a price, underground utilities, following the sale, possible financial resources for the project and cash flow are described. Eventually, the conclusion of this work describes an economic analysis of the project as a whole.

Diploma thesis mainly deals with the identification of possible ways of financing investment project in the community, and selection of the best solution. In the first theoretical part I’ve dealt with important concepts related to the topic of the thesis, eg. public administration in the Czech Republic, the budgets of autonomous units, the EU, its regional policy and others. In the second part I have dealt with practical aspects of the thesis – the characteristics of a particular city investment and possible ways of financing – loans, grants and collections.

This diploma thesis focuses on choice of financial resources for realization of construction investment in a public sector, classifies investments based on multiple criteria and describes funding sources including Czech and European grant programs which are suitable for carrying out a construction investment. Next chapter introduces an organization structure of a village with focus on budget structure and establishment of the budget. Village Jaroměřice and organization Svazek obcí skupinového vodovodu Malá Haná are introduced for purposes of the practical part of this work, which describes their planned construction investments and identifies the best source of funding.

Diploma thesis Finance of territorial units in the Czech Republic applies to analyze the self- governing budgets, especially municipalities. The thesis has the theoretical part and the practical one. An approach and function of public budgets and finance are described in the theoretical part. Following part of the thesis is devoting to the Czech budgetary system with the focus to municipal and region budgets. There are analyzed categories of income and expenditures. Budgetary expenditures are compared between municipalities and regions according to allocated field of application, according to the amount of capital expenditures. Another chapter is engaged in current issues in the municipality funding - there were changes in the system of tax distribution from the central government. The second issue is the growing indebtedness of Czech municipalities. The thesis tries to find some recommendations and solutions. The last chapter applies the financial and property analysis for the city of České Budějovice. An economy of the city is assessed according to chosen indicators, ratios and comparisons with budgets and assets between the years 2006 and 2011.

The final thesis is focused on the South Moravian municipality Rozkoš. It consists of the theoretical and practical parts. The theoretical part mostly defines elementary terms related to municipalities and funding. The practical part describes the municipality Rozkoš and its specific characteristics. The possibilities of further development of the municipality are defined through the analysis of strengths and weaknesses. Furthermore possibilities of funding of future activities are explored. In the conclusion of this thesis the financing methods of Rozkoš municipality{\crq}s development are shown.