Dopady hospodářské krize na hospodaření obcí

The thesis deals with effects of the economic crisis on the performance of two selected municipalities, Slaný and Smečno. There is analyzed the influence of crisis on the financial management of municipalities in 2008-2010. The thesis proposed ways communities can prevent a reduction in tax revenues and increase in current expenditures. Follow the determination whether these communities use these options. An integral part is the financial analysis that evaluates the financial health of both communities in 2008-2010.I focuses on the basic of indicators based on income and expenditure, as well as the debt and liquidity indicators. The work shows that the economic crisis has affected both municipalities. A noticeable drop in revenue was primarily in income taxes. On the contrary, stable sources of municipal budgets have become a value added tax, property tax and local taxes. Both municipalities have in times of economic crisis created sufficient financial resources and were able to easily pay their obligations. None of the municipalities is more indebted and their debt service gradually declined.