Hospodaření vybraných lázeňských měst v letech 2010-2014

Abstract

The object of bachelor thesis is the economy of selected spa towns. The aim of the thesis is to compare spa towns Klimkovice and Luhačovice and in a five-year period 2010-2014. The bachelor thesis is divided into theoretical and practical part. The theoretical part is focused on the functioning of local government, the classification of concepts concerning the characteristics of municipalities, municipal bodies, local taxes, spas. The theoretical part is linked to the practical part, which is an analysis of income, expenditure, balance of revenues and expenditures, and debt of Klimkovice and Luhačovice. Subsequently, the findings are recalculated into per capita, in the analysis of the economy of selected cities. Luhačovice has a budget much higher to Klimkovice, and in the last three years it showed a balance of revenues and expenditures positive. From the conversion of income and expenditure without subsidies per capita it results that Luhačovice apparently shows higher values to Klimkovice. The reason is that Luhačovice is a municipality with extended competence while Klimkovice is a municipality with the registry office.