Specifika hospodaření obcí spojená s existencí turistických atraktivit

Abstract

The diploma thesis is devoted to problems of specific revenues and expenditures of municipal budgets, associated with the existence of the tourist attractions in the territory of those communities. There were selected touristically interesting places in municipalities of Microregion Litovelsko, located in the Olomouc region. There is an characterisation of economy of tourism in general in this work, and also the functioning of tourism market explained, and formation of supply, demand and price in this market. It also aims on management of the municipalities, especially on revenues and expenditures, by budget structure and it focuses on impacts of tourism, not only on the municipal budget. Further in this work the Microregion Litovelsko and the belonging municipalities are introduced and there is also an analysis of their financial management in the last four years. According to this there were selected indicators, through which the influence of existence of tourist attractions on the budget of the municipality, in which it is located, is examined. In adsition this review is supplemented and customized with some practical experiences.