Změny ve velikosti příjmů vybraných obcí

Abstract

The topic of the bachelor thesis was changes in the size of income of selected municipalities. The bachelor's thesis addressed the goal of evaluating selected items of income of a selected size group of municipalities in the period 2011-2020. The hypothesis of the solution in the bachelor's thesis was that in the period 2011-2020, tax revenues of a selected group of five cities accounted for the largest percentage of total municipal budget revenues and that transfer revenues accounted for the second largest share of total revenues in city budgets. The first research question in this bachelor thesis was to find out whether and how the tax revenues of municipalities changed in 2020 due to the situation of the Covid-19 pandemic and what effect this change had on total revenues. The second research question was whether real estate tax (item 1511) accounted for the largest share of total revenues from selected items of all three groups of municipalities and whether non-investment transfers received from the state budget within the general subsidy relationship (item 4112) accounted for all three groups of municipalities accounted for the second largest share of the selected items. The third research question was to find out which of the cities in the selected group of municipalities achieved the highest increase in total revenues in the period 2011-2020. The work was structured into six chapters. In the theoretical part, emphasis was placed on the rules of municipal management and subsequently the revenue of municipal budgets. In the practical part, emphasis was placed on the evaluation and comparison of the monitored incomes of three selected groups of municipalities. The work analyzed and evaluated the total income, income by type classification and the most detailed selected items of income of all three groups of municipalities. For the observed period 2011-2015, a negative trend is observed in the development of income of items of a selected group of municipalities. Revenues decreased from 2012 to 2015. Since 2016, the revenue of selected items has increased by 22.73 % in 2020. The hypothesis was not confirmed. When evaluating the shares of individual income classes in the total income of the selected group, the second largest share of this group was accounted for by non-tax revenues, due to higher non-tax revenues of the city of Bohumín against subsidies. The Covid-19 pandemic had a negative impact on the development of municipal tax revenues. The decline in tax revenues was caused by government measures that interfered with society. The revenues were subsequently offset by the state. Compensation, together with an increase in subsidies, ultimately had a positive effect on the total income of municipalities in 2020, which was higher than the previous year. When evaluating the shares of selected revenue items in total revenues, it was found that in the group of municipalities in the Czech Republic the item 1511 has the largest share in total revenues and the second largest share 4112. On the other two groups of municipalities, item 4112 revenue and item 1511 the second largest share. Of the selected group of municipalities, the highest increase in revenues between 2011 and 2020 was achieved by the city of Bohumín by 44.18 %, due to high non-tax revenues.