Thesis is concerned with transferred competency of municipalities and its financing. There has come through a reform of public administration in the Czech Republic not long ago, which transferred a part of execution of state administration to municipalities. Thesis summarizes legal basis on which this process is realized. It also describes typology of municipalities and the extent of its transferred competence. Main part of this thesis is focused on analysis of transferred competency financing. Object of the thesis is to prove or to disprove an idea that the municipalities have to use their own funds to finance the execution of the state administration.

Graduation thesis deals with the debt of municipalities and regions. Its subject is the analysis of local authorities debt, namely the most frequent causes, development and comparison between municipalities and regions. Furthermore, it describes the possibility of regulating municipal debt. A part of this thesis is an analysis of revenues and expenses of municipalities, their possible influence and a description of the most frequently used returnable revenues. The practical part is focused on the debt of capital city Prague, which has a specific position as a town and region together. Prague's economy, the debt size and the rate of indebtedness will be analyzed and assessed based on informing and monitoring system indicators. An estimation of Prague financial outlook is included at the end of thesis.

Inter-municipal co-operation (IMC) is one of the most challenging forms of co-operation between local authorities. If municipalities need to co-operate, isn't it because they are too small. And if they are too small, why not amalgamate then? IMC is often seen -- and feared -- as a first step towards amalgamation, or a bad compromise after the failure to amalgamate. It shouldn't. Across Europe, the reasons for inter-municipal co-operation vary to a considerable extent. And they are not necessarily linked to the excessive (for some) fragmentation of the municipal chart. Inter-municipal cooperation offers a serious way forward. It is not an easy option; it can be complex and it carries risk. But it has the potential to deliver significant advantages to all municipalities, both large and small.

The thesis deals with the budgetary process and with the specific situation of small municipalities. The small municipalities are defined to be municipalities with less than one thousand residents, which are not further divided into individual departments. The budgetary process is outlined based on an example of a particular municipality in the region of Karlovy Vary. At the same time some differences compared to the previous development are highlighted as in 2009 the economic position of the local municipalities was affected by the impacts of the financial crisis. Finally, the recommendations are provided both to the particular municipality and to the general approach to the budgetary process as such.

This paper analyzes the concept of housing policy at a municipal level. It looks at current status of areas in the Czech Republic in relation to their housing provision and individual stakeholders' roles in this process. The key role is played by the government and its influence of housing policy through legislation. Various general as well as individual areas' issues are explored and solutions discussed. One example outlines detailed analysis of a situation in a specific area of the country.The analysis was conducted based on current data provided by the Ministry of Local Development and the local council and a research conducted by the author. The aim is to define and analyze current housing policy in the Czech Republic and discuss potential solutions.

This paper takes a look at the challenges mayors of Czech small towns face in they day-to-day job and presents a comprehensive overview of ways they can be addressed. It then focuses on the non-financial and non-legislative tools of cooperation and external support in particular, which are introduced under a collective name "services for effective rural governance". The thesis then presents on the concept of "service design" and its uses in the public sector. Consequently, this method is used to analyze and propose changes to the currently available services for effective rural governance so that they best serve the small town mayors.

The main aim of the diploma thesis is to demonstrate different views on transparency and on instruments of strengthening transparency. Using my own developed methodology of evaluation the transparency of municipalities based on criteria analysis the thesis seeks to find out an answer to the research question: How much are municipalities transparent by themselves in the publishing of information to citizens and how easy or difficult is it for citizens to control the administration of the municipality? The thesis is structured into four chapters. The first one deals with theoretical definition of transparency and its instruments, the second one with functioning of municipal government and its possible control mechanisms. The next chapter represents the developed methodology. It served to analyze and evaluate the transparency of the three monitored municipalities in the case study of the Pribram micro region, the last chapter. For processing the case study and followed analysis I used the open data accessible for public on the municipal web portals of Pribram, Dobris and Sedlcany.

This thesis examines how the size of the municipality affects its finances in terms of income and expenditure. The aim of this study is to assess the benefits of the merger of small villages to larger town and reveal some areas where the size of the municipality plays a role in terms of its financing. The thesis composes of three parts. The first chapter is an overview of theoretical knowledge about the topic to faciliate understanding of the following two parts. These are already showing a practical example - a case study of marging six small villages with a larger town. The second part of the analysis focuses on the revenue site of their budgets. Finally, the third section is dealing with the expenditure site of municipal budgets. Partial conclusions on benefits and drawbacks of merging municipalities are made in each part of the work.

The thesis deals with property taxes in the context of the competences of the municipalities which has possibility to increase income from the property taxes. The first chapter deals with income structure of the municipalities with a detailed focus on income tax. The second chapter is focused on property tax legislation and on property taxes income which flow into the budgets of municipalities. The third chapter is focused on particular municipalities and their competences to increase property taxes. Competences mean using of a local rate correction coefficient and the coefficient of 1.5 for taxation of buildings. The local property tax rate has the greatest influence on the overall incomes. Impact on the overall budget of the municipalities depends on the character of the municipality.

The main contribution of this thesis is an evaluation of the situation of particular local fees and property tax in municipal budgets of the Czech Republic. First, the thesis deals with evaluation of tax autonomy of Czech municipalities within international comparison and then it focuses on question how much municipalities use their tax competence. Therefore, municipalities are divided into size categories such as 0 -- 500, 501 -- 2 000, 2001 -- 5 000, 5001 -- 10 000, 10 001 -- 20 000 and 20 001 -- 50 000 inhabitants. One of the conclusion of my thesis is finding the high measure of aversion of particular municipalities with respect to the local taxation. Thus, municipalities are not willing to increase their responsibility for tax revenue not from the perspective of economic reason but primarily because of political reason. Elected representatives of municipalities have the feeling that the expansion of their tax competence is in conflict with the aim of their re-election. Therefore, these elected representatives insist on the central level responsibility for taxation and administrative security of tax administration. This attitude might be observed across all observed size categories of municipalities. The methodology for this thesis is going to be a questionnaire survey when for this purpose mayors of randomly selected municipalities have been joined, then the analysis of selected tax revenues and the following comparison of data among particular size categories of municipalities.