Nowadays, the management of municipal finances, especially their debts, is the most current issue with the fact that the indebtedness of medium-sized municipalities in the Czech Republic continues to increase in recent years. In view of the above, this thesis will deal with the analysis of the finances of municipalities in the Czech Republic with special emphasis on their debts. The introduction of the theoretical part will deal with the definition of basic economic concepts and categories relat... zobrazit celý abstraktNowadays, the management of municipal finances, especially their debts, is the most current issue with the fact that the indebtedness of medium-sized municipalities in the Czech Republic continues to increase in recent years. In view of the above, this thesis will deal with the analysis of the finances of municipalities in the Czech Republic with special emphasis on their debts. The introduction of the theoretical part will deal with the definition of basic economic concepts and categories related to the researched topic. The next section will generally characterize the state budget, its revenues and expenditures. Then the budget of municipalities, especially its income and expenditure, will be comprehensively described. Public debt, including its structure, with a focus on the municipal debt will also be characterized. The last part will be devoted to debt service, its definition and the debt service. The practical part will deal with the analysis and evaluation of the development of municipality economies in the Czech Republic with a special emphasis on their debts. The first part of the practical part will analyze the development of income, expenditure and balance municipal budgets and, last but not least, debt management of a representative statistical set of communities in various regions of the Czech Republic will be compared in the period examined from 1993 to 2012. The second part will deal with the analysis of the development of municipal debt, municipal debt service and selected indicators, including a comparison of monitoring indicators and debt service in a representative statistical set of communities in various regions of the Czech Republic in the period from 1993 to 2012. The aim of this thesis is the analysis of the development of the municipalities in the Czech Republic in the period 1993 - 2012 with a special emphasis on their debts, identify the causes of negative developments and debt service. General economic theories that are related to the chosen topic will be mentioned. This thesis will attempt to evaluate comprehensively the economic development and municipal debt in the period 1993 to 2012. |