Zhodnocení vývoje příjmů obce Mikulovice

Abstract

The financing of municipalities is crucial for their stability and ability to provide public services, with the development of revenues being influenced by both internal and external factors, including extraordinary events such as the COVID-19 pandemic or natural disasters. This bachelor’s thesis focuses on evaluating the development of revenues in the municipality of Mikulovice during the period from 2014 to 2023. The theoretical part defines the basic concepts related to public administration, self-government, and municipal finance. The practical part is based on data from the Monitor database and analyzes the development of tax, non-tax, and capital revenues as well as received transfers. A comparison with other municipalities of similar size and character in the region specifically Česká Ves and Lipová-lázně confirms both common trends and differences influenced by local conditions. In Mikulovice, a significant increase in tax revenues was recorded, except in 2020, when the COVID-19 pandemic caused a decline. Fluctuations in capital revenues were related to the sale of municipal assets, particularly land. Conversely, non-tax revenues were influenced by one-off events such as insurance compensations after floods. Based on the findings, recommendations are formulated for effective financial planning in the municipality of Mikulovice, including suggestions to support the inflow of young families and more active acquisition of grants.