This diploma thesis is to analyse economical levels of chosen towns and villages. In the theoretical part of this thesis is to focused on basic items connedted with the administration of the cities. These items are gained and learned from the special scientific literature. In the practical part of this thesis is administered detailed analyses of concrete incomes and expenditures. A survey about the town economy is part of this thesis. The survey was taken as a base for following investigation which suggest how the improve the economy development of idividuala cities.

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TAX AND NON-TAX EXPENSES Abstract Master thesis "Tax and non-tax expenditures" deals with the definition of tax and non- tax expenditures in terms of their classification in the tax system. It also clarifies what expenses are, and it further explains some tax expenditures in more detail. The second chapter deals with the tax system and basic distribution of taxes. It also generally describes the basic tax calculation. The last section of this chapter mentions taxes which encompasses the term "expenses". In the third chapter, the income tax is discussed in more detail. The method of calculating the basic tax value for both individuals and legal entities is examined here. Entities dealing with income taxes are also listed and subsequently divided into two categories: (i) entities required to pay the tax and (ii) entities responsible for collecting the tax. Further subdivision of entities is also mentioned. The income tax is further explained from both perspectives of legal and natural persons. Chapter Four is the most comprehensive part of the thesis. The expenses are defined with respect to income tax. This chapter also describes the relationship between costs and expenses and their differences. In the next section of this chapter fixed expenses and their importance are analysed. The fixed expenses applied...

The thesis deals with analyssing and assessing fiscal management of two selected towns between 2011 - 2015. These autonomous regions in the east of the Czech republic, selected for fiscal management analysis, are similar in size and are situated less than 10 km from each other. These towns are called Slatiňany and Nasavrky. My work is divided into three parts - theoretical, description of the towns and analysis as well as comparison budget components. The first theoretical part focuses on secondary data collection. These data come from technical literature and introduce the idea of local government, city accounting and composition of their budgets. The following descriptions of Slatiňany and nasavrky present their past and the present. Information about both of the towns´ elected officials is given and the organizational structure of their town councils is also mentioned. The practical part aims to analyse there towns´ budget revenues and expenses based on the study of their financial statements. Budget components have been analysed and differences have been pointed out. The practical part also includes a questionnaire survey which intends to research the differences in the citizens´ satisfaction with different aspects of life as well as leadership and fiscal management between both communities - i.e. citizens of Slatiňany and Nasavrky and their suggestions for changes. These were subsequently processed, and along with the author´s suggestions, were included in the suggestions for improvement of fiscal management of both towns in the final part of this work.

The theme of this thesis is to evaluate of the budget and its implementation in the town Hlinsko, located in the Pardubice region. Management of town is monitored for period years 2011 - 2014. The work consists of the theoretical and analytical parts, which are further divided into other chapters. The first part explains the basic principles of budgeting. Individual chapters describe autonomy, budget, communal property, budgeting and financial analysis. The theoretical part is followed by a characterization of the town Hlinsko. The analytical part focuses on the budget for the chosen municipality, where is first making the analysis of the income and expenditure, as well as the management of the town in different years and the structure of assets. The second part is completed the summary goal-specific funds. In the conclusion of the thesis are shown the results of the analysis of the management, based on which are designed the recommendations to be optimizing the revenue and expenditure side of the budget.

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The goal of the thesis is to analyze structure and development of the mandatory expenditures in the Czech Republic in the period 1993-2013. The theoretical part deals with theories of public expenditures and public revenues in order to explain the importance of the mandatory expenditures in the scheme of Czech public finance. The second section of the theoretical part describes the features and legal framework with regard to the methodology of the Ministry of finance of the Czech Republic. The practical part of the thesis adopts the framework built in the theoretical part of the thesis. The most important expenditures are expenditures arising from law, which represent over 90 % of mandatory expenditures. The social transfers came into scrutiny because of special importance within this group of expenditures. The fastest growing expenditures within non-social transfers were debt-service expenditures caused by irresponsible fiscal policy of the government within the period. The other mandatory expenditures are divided into expenditures arising from other legal regulations, which are negligible, and into expenditures arising from treaties, which are very hard to cut down. The quasi-mandatory expenditures, involing defence spending and wages of employees of the public sector, were analysed in order to build up definition of mandatory expenditures in the broad sense, meaning sum of mandatory and quasi-mandatory expenditures. The last section of practical part of the thesis is devoted to comparing the development of the mandatory expenditures and mandatory expenditures in the broad sense with the development of important macroeconomic indicators, as GDP and inflation and total expenditures and revenues of the government budget. Mandatory expenditures and also mandatory expenditures in broad sense has grown during the whole period, the ratio to public revenues and public expenditures has grown, resulting in decrease of the fiscal democracy of the government and increase of the government debt.

Diplomová práce se zabývá analýzou vývoje mandatorních výdajů, zejména sociálních transferů v období po vstupu České republiky do Evropské unie. V první části detailněji analyzuje vývoj a strukturu mandatorních a quasi mandatorních výdajů a krátce se věnuje i teoriím růstu veřejných výdajů. Ve druhé kapitole je podrobněji rozpracován jejich vývoj v období 2004 -- 2008 s důrazem na schválená legislativní opatření společně s jejich důsledky. Závěrečná kapitola se věnuje vývoji nejvýznamnějších položek mandatorních výdajů se vztahem k lidskému kapitálu, zejména dávkám důchodového pojištění.

Diplomová práce se zabývá systémem stanování úhrad léčiv v České republice (PEST analýza) a působení faktorů, které na tento systém působí: ? registrace léčiv na Státním ústavu pro kontrolu léčiv ? regulace maximální cenou na Ministerstvu financí ? stanovování úhrad léčiv na Ministerstvu zdravotnictví ? systém zdravotní péče, postavení lékáren ? farmaceutické firmy ? reklama ? Česká republika a léková politika, modelace významu stanovení úhrad léčiv ? postavení ČR mezi zeměmi OECD. V závěru je zhodnocení stávající situace a návrhy řešení.

Tato diplomová práce je rozdělena do 4 hlavních kapitol. První kapitola popisuje teoretický vývoj a náhled na deficitní financování veřejných rozpočtů. Druhá kapitola je zaměřena na popsání vývoje státního dluhu v období 1997-2006. Hlavní část práce je věnována analýze mandatorních výdajů se zaměřením na důchodový systém. V závěrečné kapitole jsou nastíněny možné varianty řešení státního dluhu.