Změny struktury rozpočtu obce

Abstract

This bachelor thesis focuses on the changes of the municipal budget structure in 2005 – 2009, the evolution of tax revenues of municipality in connection with the amendment of the act about budgetary determination of taxes, and in connection with the impact of the worldwide economic recession. The thesis is divided into two parts. The theoretical part pursues a municipality budget, budget structure, budgetary process and management rules. The practical section of this thesis aims at the analysis of a specific municipality economy. It describes budget revenues and expenditures of the municipality.