Zhodnocení hospodaření a rozvoje obcí Podhostýnského mikroregionu

Abstract

This thesis evaluates the management and development of municipalities in the Podhostýn Microregion from 2014 to 2023. The aim of the thesis is to analyze the financial management of municipalities and their development activities, with an emphasis on identifying key financial indicators and trends. The thesis is divided into several chapters that address theoretical foundations, research methodology, analysis of individual municipalities' management, and comparative evaluation of the entire microregion. The theoretical part describes the basic tools for municipal development, including strategic planning and the budgeting process. The practical part focuses on a detailed analysis of municipalities' revenues and expenditures, with an emphasis on tax revenues, non-tax revenues, capital revenues, and received grants. Additionally, the shares of tax revenues in total revenues and the shares of capital expenditures in total expenditures are analyzed. The results of the analysis show that most municipalities have experienced growth in tax revenues and capital expenditures, indicating a positive orientation towards development and modernization. The thesis also identifies differences in management and development priorities among individual municipalities. Based on the findings, recommendations are proposed to improve financial management and support further development of municipalities.