Zhodnocení vybraných okruhů výdajů krajů

Abstract

The diploma thesis is focused on the evaluation of selected areas of expenditure of regions. The selected areas of expenditure are represented by repair expenses, expenses for the maintenance and modernization of II. and III. class infrastructure and transport services expenditure of regions. The theoretical part of this diploma thesis is focus on the characterization of the origin of the Higher Territorial Self-Governing Units, their position, authorities and competences within the scope of independent and delegated powers. Furthermore, the thesis describes the ways and sources of financing the activities of regions. The budget structure, the division of revenues and expenditures and the ways of the budgeting of the regional budget are described in more detail. In the third part of the thesis there is an analysis of regional management in the period from 2014 to 2018. The development of tax revenues from shared taxes and the development of state budget transfers are discussed in more detail. This is followed by an evaluation of the development of total expenditures and their division from the sectoral point of view. The last part of the analysis evaluates the development of the regional budgets balance. The fourth part of the thesis examines the dependence of regional expenditures on roads and transport services by means of correlation and regression analysis. The factors, chosen for the evaluation of expenditures on roads, are the length of the road network in km, the area of the region in km² and the population of the regions. The factors, chosen for the evaluation of expenditures on transport, are the area of the region in km², the population of the regions and the number of municipalities in the region. In the last part of the thesis the results of the analysis re summarized and evaluated. It was found that the hypotheses set out in the introduction of the thesis were confirmed. The length of the road network has the greatest influence on the expenditure on repairs, maintenance and modernization of II. and III. class roads. The population of the region has the greatest influence on the transport services expenditure.