Zadluženost statutárních měst Brna, Ostravy a Plzně

Abstract

The aim of this diploma thesis is to analyse, compare and evaluate the financial management and indebtedness of the statutory cities of Brno, Ostrava and Plzeň between years 2010 – 2014. The thesis is divided into theoretical and practical part. The theoretical part focuses on the property, budget, financial management and indebtedness of the municipality. The practical part contains the analysis of the indebtedness of selected statutory cities. Municipal debt is compared per capita, in proportion to the total income and according to its structure. Indebtedness is evaluated by the ability to repay, and in connection with the planned law on fiscal responsibility.