Dopady COVID-19 do rozpočtu vybraných obcí III. stupně

The bachelor's thesis deals with the analysis of the effects of the pandemic crisis on the tax revenues of the budgets of selected municipalities III. type. Specifically, these are the eight largest municipalities from the Trutnov ORP: the municipalities of Trutnov, Svoboda nad Úpou, Žacléř, Janské Lázně, Pec pod Sněžkou, Pilníkov, Úpice and Rtyně v Podkrkonoší. The aim of the work is to compare the data obtained during the pandemic crisis together with the global mortgage crisis, especially in 2009 and 2020. The comparison is based on a financial analysis of selected tax revenues of the above-mentioned municipalities. From this point of view, there was an almost 45% larger drop in tax revenues in the monitored municipalities during the mortgage crisis. Furthermore, the work compares these tax revenues with other macroeconomic variables, which also show a larger decline during the mortgage crisis.