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Daňové příjmy obcí v době hospodářské krize / Municipal tax revenues in times of economic crisis

This master's thesis addresses the impact of the economic crisis on the finances of selected municipalities. The first chapter provides a theoretical basis for the analysis. The basic types of municipal revenue are characterized here, main attention was paid to tax related revenues. In short it also defines the budget expenditure side of a municipality. The second chapter deals in general with the negative influence of economic situation on municipalities in the Czech Republic. The practical part of this thesis contains an analysis of the management of finances of selected municipalities Hlavatec, Sedlce and Dřítně between years 2008 - 2010. The analysis shows that the economic crisis was reflected particularly in the drop in tax revenues. However, none of the municipalities ran into financial problems due to the substiantial amounts of funds accumulated from previous years, and all were also able to meet their due financial obligations.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:114541
Date January 2011
CreatorsŠpírková, Veronika
ContributorsSedmihradská, Lucie, Maaytová, Alena
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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