Zhodnocení příjmů a výdajů obcí Dobrovolného svazku obcí Olešná

Abstract

This thesis analyzes the financial management of municipalities associated in the Voluntary Association of Municipalities Olešná during the period 2019–2023. The main objective was to assess the key sources of income and the structure of expenditures in individual municipalities and to identify common trends in budgetary policy. A secondary goal was to evaluate indicators reflecting how much municipalities spend and receive per capita. The research applied horizontal and vertical analysis methods, supplemented by basic statistical indicators. The results showed that despite geographic proximity, the municipalities differ in priorities and budgeting behavior, influenced by specific local needs and external factors, particularly the COVID-19 pandemic. Some general trends were confirmed, such as a decline in cultural spending in 2020 and a rise in education spending in 2022. The study also revealed significant differences in the per capita distribution of shared tax revenues and expenditures among the municipalities.