Změny ve struktuře příjmů obcí v době pandemie Covid-19

Abstract

Bachelor Thesis deals with the issue of changes in the structure of income in municipal budgets during the period when the society hit by the crisis of the Covid-19 pandemic. The main purpose of the work was the evaluation of the amount of income. The assumption was the claim, that if the crisis hit the economy during the pandemic tax revenues in municipal budgets would decreased. Afterwards the intention was to compare the development of the income structure and to verify, whether the special subsidy from the state in this period covered the loss of municipal tax revenues. For the bachelor’s thesis processing were selected the municipalities of Nový Jičín district. In the tracked period of 2018 to 2021, the values of the specified indicators in five municipalities of different sizes were compared. The year-on-year increase or decrease was follow up, as well as the value of municipal budget revenues by size groups per capita. Total revenues were divided into tax revenues, non-tax revenues, capital revenues and received transfers. Tax revenues were more detailed divided by their structure into value added tax revenues, personal revenues taxes, corporate revenues taxes and other tax revenues. The transfers were divided into two groups: entitlement and non-entitlement subsidies. In the last part of the comparison, revenues from shared taxes and entitlement transfers were added up. According to this comparison the Covid-19 did not have a significant negative effect on the revenues of municipal budgets.