Where Are the Current Expenditures of Municipalities Going? Comparative Study

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

Where Are the Current Expenditures of Municipalities Going? Comparative Study

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Where Are the Current Expenditures of Municipalities Going? Comparative Study

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2020

Kód důvěrnosti údajů

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

Název statě ve sborníku

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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Počet stran výsledku

9

Strana od-do

245-253

Název nakladatele

VŠB - Technical University of Ostrava

Místo vydání

Ostrava

Místo konání akce

Ostrava

Datum konání akce

20. 6. 2020

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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