The municipal budget is a very important document providing the public information on the management of the municipality. This thesis deals with the analysis of the transparency of municipal budgets. The aim is to analyse and compare the transparency of the budget documents in twenty selected cities. On the basis of the created questionnaire is evaluated by the accessibility and clarity of the budget documentation published on the websites of municipalities. In addition, the thesis contains recommendations that can contribute to the publication of the budget documents in the form accessible to the citizen without a specific accounting or economic knowledge. It was recommended, in particular, to describe in detail the individual budget items, to supplement the budgetary documents on the summary tables and charts, and attach the summary and comments to budget documents.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:150337 |
| Date | January 2012 |
| Creators | Bastlová, Irena |
| Contributors | Sedmihradská, Lucie, Daněk, Tomáš |
| Publisher | Vysoká škola ekonomická v Praze |
| 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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