Local authority budgets in the Czech Republic

The thesis titled Local government budgets in the Czech Republic analyzes the budgets of governments focusing on local government units - municipalities. The theoretical part deals with the definition of basic concepts, public budgets and public finances and its conception. In the next part of my space is devoted to the system of budgetary system in the Czech Republic focusing on local budgets. The analysis in this section are subjected to various types of income and expenses. Government expenditures are compared on the basis of the itemized breakdown according to the budget structure. A significant chapter presents an analysis of the current situation in the area of financing municipalities - budgetary allocation of taxes, its historical development based on amendments to the Act. The last part of the thesis is a chapter dealing specifically with farming town of Dubi. Financial analysis evaluates the management of the city based on the selected informative and monitoring indicators, comparisons of budgets, and in the period of ten years. Special space is defined by analysis of the way the management of disposable financial resources of the city, including proposals and recommendations for their better utilization, and the base model simulations conducted