Analýza vývoje veřejných rozpočtů v ČR od roku 1993 do současnosti se zvláštním zřetelem na rozpočty obcí v souvislosti s rozpočtovým určením daní

The municipal budgets raise up their importance thanks to the ongoing decentralization of competencies of public administration. This is related to the provision of financial resources, which should correspond to the assigned duties. When evaluating the development of the legislative framework of the budgetary allocation of the tax revenues in the Czech Republic since 1993 till present is observed increasing trend in transfer of funds into the municipal budgets. In the following analysis of the municipal budgets in years 2003 - 2012 are reported several important connections to the legislative framework, but also to decline of economic output. The analysis evinces, that the meaning of the budgetary allocation of the tax revenues for municipal revenues grows and its setting is very influenced by the unfavorable economic situation and also by the incorrect estimate of the tax levy.