Výdaje na činnost zastupitelstev dle vybraných velikostních kategorií obcí

Abstract

The main goal of this bachelor's thesis is to evaluate the development and differences in the area of expenses for the activities of councils in selected size categories of municipalities in the Moravian-Silesian Region for the period 2016-2021. The time series dynamics method was used to achieve the results, more specifically the use of absolute increment and growth coefficient. Expenditures on municipal councils per 100 inhabitants were compared, and expenditure on the remuneration of members of municipal councils was compared using two indicators, namely per 100 inhabitants and per 1 representative. The conducted research found that in a comparison of these expenses per 100 inhabitants, the values according to individual size categories increased, compared to the expenses converted to 1 representative, when the expenses decreased with the progression to a higher size category. The main finding is that the more inhabitants the municipality has, the lower the expenses for the remuneration of council members will be. In this case, the remuneration for council members per 1 representative is higher than if it were per 1 inhabitant in comparison, since municipalities have more inhabitants than council members.