Nowadays, the phenomenon of the Economic Crisis is still very topical economic issue. Not only private but also public sphere suffer from Economic Crisis. Thesis, called "Municipal Tax Revenues in Times of the Economic Crisis", deals with development of tax revenues between 2007 and 2010. In addition, this paper scrutinizes evolution of other revenues that flows into municipal budgets. For this analysis, three cities in Central Region of the Czech Republic, such as Mladá Boleslav, Mnichovo Hradiště and Kosmonosy, were selected. Above-mentioned work also focuses on possibilities of municipalities in terms of coping with reduced tax revenues. The crisis have not affected monitored municipalities so dramatically. Although tax revenues have considerably decreased, municipalities did cope with such a situation by means of drawing reserves from previous years. Thesis is divided into four chapters. First part deals predominantly with municipal revenues in general (tax, non-tax, capital receipts, subsidies) and budget-designated taxes. In the next chapter, revenues of chosen municipalities are analysed. In the third chapter, these revenues are compared by the test of selected municipalities. The last part formulates municipalities` options to prevent the reduction in tax revenues.

The aim of this thesis is to evaluate the system of municipality incomes in the Czech Republic with respect to specifics of small municipalities. In last few years these municipalities have become a frequently discussed topic because of their lower incomes. The legislation has been devoting to this problem since 2008 and the differences between large and small municipalities in the Czech Republic were removed. There is income analysis of all municipalities in the Czech Republic from 2000 up to 2012 in this thesis. The municipalities were divided into two groups. The first group contains small villages, defined as municipalities up to 499 inhabitants. In the second group there are other municipalities of the Czech Republic except small villages, statutory cities and the Capital City of Prague. The real data were recalculated per head for this analysis and minimum, maximum, median and arithmetic mean were found. Variability of incomes is evaluated from these results. Regression and correlation analysis is made in some groups of revenues because of finding dependence among variables. Disparity in incomes of small towns and other communities is assessed by comparing the arithmetic means and medians between groups of municipalities using a Two-Sample t-test and Mann-Whitney test. Revenue growth is evaluated determination of the trends of the time series using linear regression. Some specifics in financing small villages were found from these analyzes. There was also confirmation of the hypothesis that small municipalities have lower incomes per an inhabitant.

The Diploma Thesis is divided into two main parts - theoretical and analytical. The theoretical part is focus on briefly development of municipalities, their status, competency and local government. The work describes the budget system of the Czech Republic and it is concentrated on municipality budget(revenues, expenditures and icomes from operations). The analytical part is concentrated on municipality economy, changes in budget revenues and expenditures in Mníšek pod Brdy in years 2003-2007. The last part is focus on municipality audit and present projects in this town.

This thesis focuses on the way in which municipalities receive funding from the European Union and assesses the impact of the funds on the municipal budget. Through the analysis of source materials, interviews with relevant officials, who process project applications and my own opinion, I have defined problems which the municipalities have to solve during the preparation and implementation of certain projects in the practical part of thesis. Small municipalities cannot effectively draw money from European funds due to the lack of human capital, low number of grant titles, red tape, small use of the principles of cooperation between the private and public sectors, and last but not least the need for pre-financing the projects. Grant recipient must participate roughly ten percent of the total cost in financing the project. Although this number may seem small, many municipalities must take the co-financing commercial loans, whose withdrawal is reflected mainly in the capital budget. Interest on loans burdens the municipal budget, the municipality debts and worsen financial health indicator of the municipality. However most projects would have not been realized without the help from European funds. Grants from the European Union significantly contribute to the development of the municipality.

The diploma thesis deals with the economy of the municipality of Blansko in the years 2013-2017. The thesis is divided into three main parts. The first presents theoretical work outlets, the second analysis of the present state, and the third own solution proposals. The theoretical part of the thesis is mainly processed according to the information gathered from a professional literature and from valid legal regulations of the Czech Republic. The data and information needed to process the practical parts are primarily obtained from the accounting and financial statements. On the basis of these documents, it will be possible to evaluate the financial management of municipality, including the creation of suitable proposals that will lead to an improvement in the economic situation.

The diploma thesis deals with the economy of the municipality of Blansko in the years 2013-2017. The thesis is divided into three main parts. The first presents theoretical work outlets, the second analysis of the present state, and the third own solution proposals. The theoretical part of the thesis is mainly processed according to the information gathered from a professional literature and from valid legal regulations of the Czech Republic. The data and information needed to process the practical parts are primarily obtained from the accounting and financial statements. On the basis of these documents, it will be possible to evaluate the financial management of municipality, including the creation of suitable proposals that will lead to an improvement in the economic situation.

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.

The diploma thesis deals with financial management of municipality Střelná in the years 2012 – 2016. This thesis is divided into three parts, where the first part presents theoretical basis involving theory, classification and everything associated with local government in the Czech Republic including the budget of municipality and its financing. The practical part is dedicated to the detailed analysic of the incomes and expenses of municipal budget with a subsequent evaluation of operating and capital management. Also is performed a calculation of the proportion of municipality to national revenue from shared taxes. In the end of diploma thesis, there will be proposing of municipality budget for calendar year 2017 and medium-term financial plan for the following two-years period.

Resumé This thesis concerns itself with legal position and operation of The Federation of Jewish Communities in Czech Republic. It brings the perspective on fundamental legal regulations which form a base for operation of The Federation of Jewish Communities and which the Federation is obliged to conform to. The thesis also includes historical insight and cultural background of Jewish religion and its relevant particularities. The aim of my thesis was to put the operation and standing of The Federation of Jewish Communities into Czech legal framework, to describe a specific linkage of legal regulations with religious practice and Jewish religious observances and to use real-life examples to demonstrate the impact and reflection of legal regulations in life of members of Jewish communities and associated organizations. This thesis is divided into four chapters (apart from Preamble and Conclusion), most of which is then further divided into subchapters and other sections. First chapter concerns itself with general definition of religious freedom in the context of Czech legal system, with basic overview of legal sources of Czech state ecclesiastical law and with assessment of Federation's position in the context of Legal Act Nr. 3/2002 Coll. on freedom of religious confession and the position of churches and...

Perception of D3 motorway impacts by municipal representatives Abstract The thesis analyzes in detail the perception of the impact of D3 motorway by the representatives of the affected municipalities, who represent three different parts of society - community leaders, a representative of business and general population. The expected impacts of a new motorway in the given area are discussed with technical bibliography, which provided the basis for research questions and hypotheses. Field research was conducted in municipalities, which will yet be affected by the planned D3 motorway, and in municipalities in Central and Southern Bohemia, where part of D3 motorway had already been completed. Semi-structured interviews and questionnaires were used as the main research tools. The finding about the perception of the D3 motorway in the affected municipalities were based on detailed analysis of statistical data and in-depth analysis of the interviews. The findings show that the resulting perception of the impact varies depending on various aspects like geographical aspects, such as the location of the village (with regard to the highway route) or the population size of the municipality. Generally speaking, the motorway is positively perceived by municipalities that are currently substantially burdened by heavy...