Financing of delegated powers of municipalities in the Czech Republic

The aim of this diploma paper was to evaluate the current state of development and financing of delegated powers of municipalities in the Czech Republic. Development financing was assessed for the period 1993 - 2003. Specifically, were monitored tax, non-tax and capital revenues, grants and current and capital expenditures. An analysis found that total revenue and expenditure in the period grew almost identically. Revenue increased primarily due to growth in tax revenues and increased subsidies. Expenditure increased depending on the growth of prices, but also due to broader range of tasks delegated by the state to municipalities. The intended goal was achieved by using analysis of entitlement subsidies and an allowance for the state administration. Analysis of entitlement grants was done in all municipalities in the Czech Republic for the period 2001 - 2010 and specifically the communities of South Region for the period 2003 - 2010. Using both analysis revealed that entitlements constitute a substantial share of subsidies in total subsidies received and this proportion increases with the increasing population. Analysis of the contribution to the state administration was performed in all 623 villages of South County. The villages were divided into five categories, depending on the extent of delegated powers. By analyzing the contribution to the state administration was established, how the allowance in each year, what was the cause of change and what was the structure contribution to the state administration of the individual categories