The aim of this work is to analyse divergences of local government budgets and medium-term budgetary outlooks from results of the budgetary management of selected municipalities in the Czech Republic. At the beginning of the work, there are introduced problems of budgetary rules, medium-term budgetary outlooks and local government budgets. The analysis is focused on the municipalities which make a delegate force as municipalities with authorized municipal office from 2010 to 2013. The analysis is focused on the evaluation of the use of the medium-term budgetary outlook in the budgetary planning by municipalities. This work compares planning by municipalities updating their budgetary outlooks with the municipalities that are not updated. It is also focused on including the modification of tax-incomes in medium-term and annual budgetary planning. The analysis evaluates divergences of budgetary management in the municipalities during the analysed years. In the conclusion of work, there is made the analysis of debts of surveyed municipalities. Based on the analysis, following results were reached. The municipalities keep the rules of the verity and safety in the majority of revenues and common expenses. In 2013 where the amendment to the law of budget determination of taxes came into force, municipalities did not involve the modification of tax revenue in the medium-term budgetary outlooks and local government budgets. Based on the analysis of management, the budget of most municipalities is balanced or even surplus from 2010 to 2013. The average debt of the analysed municipalities did not change too much and 8 of 100 analysed municipalities had no debts during the analysed period. The recommendations following from the economic analysis of the surveyed municipalities are: to publish medium-term budgetary outlooks on the website of municipalities in conformity with the rule of publicity of public budgets and by reason of the addition of information for residents of the municipality, to monitor changes in the legislation and to integrate these changes into budgetary planning in time.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:188150 |
| Date | January 2015 |
| Creators | JANDOVÁ, Michaela |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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