Hospodaření a zadluženost města Paskov

Abstract

This bachelor's thesis focuses on the financial management of the town of Paskov. The aim of the work was to analyze the financial management and indebtedness of the town of Paskov in the period 2021-2024. The thesis is divided into a theoretical and a practical part. The theoretical part describes the basic theoretical bases of local government and municipal financial management. In the practical part, the town´s financial management is analyzed by monitoring trends and the structure of revenues, expenditures and budget implementation during the monitored years. The level of indebtedness was assessed based on the calculation of the fiscal responsibility rule and other selected debt ratio indicators. The conclusion of the thesis presents the findings from the conducted analyses.