Komparace rozpočtů obcí v ČR a SR

Abstract

This thesis deals with a comparison of the budgets of municipalities in the Czech Republic and in Slovak Republic and it is focused on fundamental breakdown of revenues and expenditures in both countries. The thesis is divided into six chapters including an introduction and a conclusion. Second chapter describes the most important historical milestones in the formation and development of local governments and explains the basic terms that are related to the given issue. The chapter covers the position of local governments as a part of the public administration, defines the basic characteristics of municipalities, their competencies and powers. The following chapter deals with the municipal economy rules, i.e. the municipal budget, the budget process and budget structure that classifies particular revenues and expenditures of the budgets in the surveyed countries pursuant to applicable legislation. The fourth chapter includes specific structure of the budgets in selected municipalities, which were divided into 5 basic size-groups and the analysis of municipalities' budgets in the Czech Republic and Slovakia was conducted in these groups. The results of the analysis are summarized in the fifth chapter.