Where Are the Current Expenditures of Municipalities Going? Comparative Study

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F20%3A10245305" target="_blank" >RIV/61989100:27510/20:10245305 - isvavai.cz</a>

Result on the web

<a href="https://www.ekf.vsb.cz/export/sites/ekf/raspo/.content/galerie-souboru/2020/Conference-proceedings-of-RASPO-2020.pdf" target="_blank" >https://www.ekf.vsb.cz/export/sites/ekf/raspo/.content/galerie-souboru/2020/Conference-proceedings-of-RASPO-2020.pdf</a>

DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Where Are the Current Expenditures of Municipalities Going? Comparative Study

Original language description

The financial management of municipalities is governed by the municipal budget. The current budget is drawn up as a balance of current incomes and current expenditures relating to the financial year. The current budget is used by municipalities to ensure the normal (daily) operation of the municipality. The aim of the paper is to evaluate the total current expenditures of municipalities as well as their individual components in the conditions of Slovak and Czech municipalities on the basis of selected indicators in the period 2007-2018. The data sources for the individual indicators were obtained from the Ministry of Finance of Slovak Republic and from the Czech Statistical Office. The analysis showed, that in both countries, current expenditures of municipalities accounted for almost the same share in total expenditures (75% in the Slovak Republic, 71% in the Czech Republic). The biggest differences were found in expenditures related to wages and transfers. While wages expenditures accounted for a much bigger share of current expenditures in Slovak municipalities than in Czech municipalities (49.6% in the Slovak Republic, 19.9% in the Czech Republic), transfers accounted for 37.2% of current expenditures in Czech municipalities and in Slovak municipalities transfers accounted for 13.9% of current expenditures.

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

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OECD FORD branch

50206 - Finance

Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2020

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection

The 3th online International Scientific Conference Development and Adnimistration of Border Areas of the Czech republic and Poland - Support for Sustainable Development : 12. June 2020, Ostrava

ISBN

978-80-248-4412-1

ISSN

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e-ISSN

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Number of pages

9

Pages from-to

245-253

Publisher name

VŠB - Technical University of Ostrava

Place of publication

Ostrava

Event location

Ostrava

Event date

Jun 20, 2020

Type of event by nationality

EUR - Evropská akce

UT code for WoS article

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