Vlastní příjmy městské části Horní Počernice

This Bachelor thesis deals with revenues of Horní Počernice, which is a district of the capital city of Prague. In the first part there is described theoreticaly a financial system of municipalities, in the second section there is undertaken an analysis of Horní Počernice's revenues. The budget in 2008 is described, together with the management in the first half of the year 2009 and there is constructed the current and capital budget. The final part compares the revenues of the Horní Počernice and a city in Central-Bohemian Region with approximatelly the same size -- Brandýs nad Labem -- Stará Boleslav. The realized analysis showed that the main source of the revenues of Horní Počernice are grants from the budget of the capital city of Prague and from the state budget. Revenues of Brandýs nad Labem mainly differed in the volume of the tax revenues. In contrary to the budget of the analyzed urban part, the tax revenues contain also revenues from the Value Added Tax, Individual Income Tax and Corporate Income Tax. The total revenues of the analyzed municipalities markedly differ. According to compiled current budgets can be claimed, that both municipalities had during analyzed years 2006 -- 2008 a positive balance of the current budget.