Financování investičních potřeb obcí z vlastních zdrojů

Abstract

The subject of the thesis is „Financing the Investment needs of Municipalities from their Own Resources”. The main aim of the thesis is evaluate the terms of creating the capital budget resources. The thesis is divided into the four chapter. First chapter is providing the basic theoretical information about the economy of the municipalities. Second chapter describes the capital budgeting, assets and depreciation of the municipal assets. The third chapter analyzes the situation of municipal budgeting in the Czech republic with an emphasis on the ability of municipalities to generate an own sources of the capital budgets.