Municipality Finance - Ústí nad Labem

Adéla Hejnová

Bachelor's thesis

Abstract:

The main aim of this thesis is to analyse the expenditure part of the selected municipality, which is the Statutory City of Ústí nad Labem in the period 2012–2018. An indispensable part is the subsequent proposal of investment expenditures in order to improve the living standards and image of the city. The Statutory City budget consists of the city council's budget and four city districts' budgets. From the expenditures' comparison of the city, it can be said that Ústí nad Labem manages a modest profit, with an exception in the year 2015 of the monitored period, the city ended up with a deficit. However, this was mainly due to the drawing of European subsidies within the city's development investments, which do not cover 100% of the amount of the given projects, the rest money is paid by the city. Expenditure of the city has a growing trend, the highest volume of investment expenditures was in the already mentioned year 2015. The city has got tied hands in terms of large investment and necessary finances, as it is considerably indebted up to 2030. Following the results, a proposal is formulated for the development and improvement of the city's current state through a possibility of implementing local fees as a source of revenues' increase in the municipal budget.

Keywords

municipality finance, budget, revenue, expenditure

Language used: English

Date on which the thesis was submitted / produced: 23. 3. 2020

Thesis defence

• Supervisor: doc. Ing. Irena Benešová, Ph.D.
• Reader: Tomáš Vacek, Ing.

Czech University of Life Sciences Prague

Faculty of Economics and Management

Bachelor programme / field:
Economics Policy and Administration / Business Administration