Zhodnocení vybraných parametrů hospodaření ve velikostních skupinách obcí

Abstract

The aim of the thesis is „Evaluation of Selected Financial Management Parameters in Size Groups of Municipalities“ in the years 2016-2020. The first part of the thesis includes the teoretical basis which is the definition of the public administration, the characteristics of municipalities and their financial management. Practical part focuses on the analysis of the expenditures of the size categories of municipalities. The municipalities are choosen from the four size categories according to the budgetary determination of taxes. The expenditures are sorted by branch into the six groups. Presented analysis compares the average expenditures in size categories are with the values of the national expenditures. The correlation examines the dependence and the development tendencies between the avarage expenditures in the expenditures groups with the average population in the size categories. The results as well as other possible factors affecting the size of the expenditures in the size categories are evaluted and discussed in the other part of the thesis. Based on the results, the researched question is answered: „Is the size of the expenditures in the expenditures group on the one inhabitant influenced by the size categories of municipalities?“ In the end there is assessed the justice of the budgetary determination of taxes in relation of the achieved results.