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Dissertations / Theses on the topic 'Budgetary allocation'

Author: Grafiati

Published: 4 June 2025

Last updated: 1 August 2025

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1

Bishop, Rachel Ann 1957. "Incentive schemes, moral hazard, and risk aversion: Intrafirm resource allocation and determinants of budgetary slack." Diss., The University of Arizona, 1991. http://hdl.handle.net/10150/289252.

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The existence of private information regarding expected productivity requires decentralized firms to develop intrafirm resource allocation mechanisms. Participation can help central management acquire and allocate resources according to divisional requirements. However, optimal plans require accurate pre-allocation communications. When preferences regarding local objectives, risk, and resources diverge, division managers may bias communications, creating budgetary slack. This study tested the effectiveness of unit-profit + penalty, firm-profit-sharing, and Groves incentive schemes in inducing

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2

Dolistová, Monika. "Rozpočtové určení daní pro obce." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-264490.

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The main target of this dissertation is to analyse the impact of legislative changes to the budgetary allocation of taxes to municipalities in last years with a focus on the reform of January 2013 for different types of municipalities according to their population. One of this thesis objectives is also to suggest recommendations for the future budgetary allocation of taxes on the basis of this analysis. Theoretical part defines basic concepts in the area of municipalities income and looks into the theory of fiscal federalism.The second chapter of the theoretical part concerns itself with the d

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3

Fojtová, Monika. "Zhodnocení hospodaření obce." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223872.

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This thesis deals with management of a particular small village in the six-year period. The theoretical part describes municipal authorities in the Czech Republic, budgetary system, including the municipal budget and budget structure. The practical part analyses economics of the village Jabloňany in the years 2007 - 2012 with a subsequent evaluation of operating and capital management. The practical part is concluded by calculation of the national share revenue from shared taxes for the municipality Jabloňany in 2013. Calculated tax return is included in the municipality draft budget and mediu

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4

Hajná, Martina. "Analýza podílu daní na hospodaření obcí v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-16738.

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This Thesis focuses on assessment of tax revenue in the structure of income in the budgets of municipalities. A sub-component is an analysis of revenue and expenditure structure and outline the issue of budgetary allocation of taxes.The theoretical part summarizes the conclusions of previous guidelines of economic theories that focus on local government finances , describes legislation and financial management of municipalities in the Czech Republic, introduces the topic of budgetary allocation of taxes. In the practical part analyzes in detail the real budgets of three municipalities differen

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5

Tocauer, Martin. "Analýza podílu daní na příjmovém hospodaření územní samosprávy." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85154.

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My master`s thesis is going to deal with the financial economy of lower territorial self-governing units -- municipalities. I will pay attention to the revenue economy and especially tax revenues that consist of approximately half of total revenues of municipal budgets. In connection with tax revenues I will also focus on budgetary determination of taxes, its process and taking place intensive discussion related to possibilities its further direction. In theoretical part I attempt to sum up an economical and legal starting points of municipal status, municipal budget and its structure. In prac

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6

Šolcová, Kristýna. "Rozpočtové určení daní." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360169.

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The diploma thesis is focused on analysis of the motivational component of municipalities which represents for municipalities a participation in personal tax revenues. The main aim of this thesis is to analyse and evaluate the development of this component in the years 2011 - 2017. The partial aim of this work is a calcualtion of the component in the years 2015 and 2016, an analysis of the motivational component in regions nad preferential municipalities including per capita and an analysis of the component according to the size cathegory of municipalities. The aim of the work is also to evalu

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7

Jirouchová, Michaela. "Modely financování územní samosprávy z hlediska výkonu přenesené působnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-125104.

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This diploma thesis evaluates models of territorial self-government funding from the view of delegated powers in the Czech republic. To reach this goal, thesis is divided into four separated chapters. First chapter defines the function of local government, its position in present system of public administration, explains terms like own powers, extended powers and delegated powers. Second chapter of the work introduces valid legal framework about territorial self-government funding and each particular type of municipal government financing as well. It contains analysis of revenues and expenditu

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8

Vejražková, Radka. "Zhodnocení dopadů změn rozpočtového určení daní na hospodaření územních samosprávných celků od r. 1996 (na příkladu Středočeského kraje, obcí Vitice, Kouřim a Kostelec nad Černými lesy)." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11019.

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This graduation thesis is dealing with changes in Budgetary allocation of taxes and its effect on economy in autonomous regional units since 1996. In first part I will characterize the competences of municipality, their authorities, possession and budget. Next their revenues, expenditures and changes in budgetary allocation of taxes. In second part I will analyze the structure and development of revenues and expenditures. In chosen municipalities since 1996 till 2008 and the Region of Central Bohemia since 2001 till 2008. In the end I will aim on results of chosen municipalities and region in

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9

Čáp, Vilém. "Analýza a zhodnocení dopadů do hospodaření při případném osamostatnění městských částí Hlavního města Prahy do podoby samostatných obcí." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264437.

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The aim of this work is to analyze and evaluate the impacts on the economy in the eventual independence of a size different boroughs of the City of Prague into separate villages in the years 2001-2015. This topic is very timely considering the frequent discussions on financing municipal districts of Prague. Prague is also the economic center of the Czech Republic. Topicality is enhanced by the fact that the model of subsidy relations between Prague and its city districts often changes. In the theoretical part are listed and explained basic terms and definitions relating to the issue. This sect

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10

Poláková, Tereza. "Zhodnocení vývoje podílu daní na příjmech rozpočtů obcí a krajů v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-262365.

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The aim of this diploma thesis is a detailed analysis of tax incomes of municipalities and regions with focus on four particular municipalities and one region in a practical part. From the year 2001 to 2015 the share of tax incomes and their development are evaluated as a part of total incomes. The theme is highly topical due to ongoing discussions among lawmakers on the subject of budgetary allocation of taxes. The law determining the budgetary allocation of taxes is modified frequently, that is why knowing the impact of changes on particular municipalities or regions is helpful. This knowled

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11

Підчоса, Л. В. "Реструктуризація бюджетної системи як чинник досягнення макрофінансової стабільності". Thesis, Чернігів, 2018. http://ir.stu.cn.ua/123456789/16942.

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Підчоса, Л. В. Реструктуризація бюджетної системи як чинник досягнення макрофінансової стабільності : дис. ... канд. екон. наук : 08.00.08 / Л. В. Підчоса. - Чернігів, 2018. - 208 с.<br>Дисертацію присвячено дослідженню реструктуризації бюджетної системи як чинника досягнення макрофінансової стабільності. У роботі розглядаються теоретико-методичні засади розвитку бюджетної системи в умовах демократизації суспільства, реструктуризація бюджетної системи як складова економічних реформ в Україні і вплив процесу реструктуризації бюджетної системи на економіку України. Розкрито особливості реструкту

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12

Кравченко, Олена Володимирівна, Елена Владимировна Кравченко, and Olena Volodymyrivna Kravchenko. "Current approaches to accounting of budget institutions." Thesis, National Aviation University, 2020. https://essuir.sumdu.edu.ua/handle/123456789/82429.

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13

HSU, CHING-YIN, and 許勤英. "A Study of Factors Affecting Proper Allocation of Our Agricultural Budgetary Resources." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/03465076476625400454.

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碩士<br>東吳大學<br>企業管理學系<br>99<br>“Government budget” refers to the driving force behind for implementing government policies while execution refers to the mobility in implementing objectives of government policies. Governments need to efficiently and effectively implement priorities and objectives of policies, and proper allocation of budgetary resources is one important issue. Due to increasing expansion of government functions in recent years, our agriculture is facing competitive trends from globalization and liberalization, and under the influence of increase in government spending while real

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14

Kisira, Simon. "Evaluation of the budgetary allocation policy on the levels and quality of public agriculture budgets and expenditures in Malawi and Rwanda." Thesis, 2015. http://hdl.handle.net/10210/13572.

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M.A. (Public Management and Governance)<br>This study sought to assess the main outcomes of the 2003 Maputo Declaration encapsulating the political decision of the Heads of State of the Organization of African Unity (OAU), within the framework of the Comprehensive Africa Agriculture Development Programme (CAADP), to allocate at least 10% of national public budgets to the agriculture sector. The scope of the assessment included the levels, composition, efficiency and effectiveness of public expenditures in the agriculture sector. For this reason, the study not only sought to find out the calibr

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15

Poupě, Ondřej. "Rozpočtové určení daní a jeho dopad do hospodaření obcí." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-347969.

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The goal of this thesis is to provide reader with insight on historical development, current status and possible future development of budgetary allocation of taxes, which are allocated to budgets of municipalities, what consequences can changes in budgetary allocation of taxes have on whole country, or in another cases on single municipality. To fulfil this goal, there is at the beginning situated necessary introduction to budget and tax law. There are principles of budget law and construction of taxes described primarily. Thereinafter, there is defined municipality, rules of municipality man

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16

FANTYŠOVÁ, Jana. "Optimalizace místních poplatků a daní v rozpočtu obce." Master's thesis, 2010. http://www.nusl.cz/ntk/nusl-54247.

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The master´s thesis on the theme Optimalization local fees and taxes of municipal budget deals with the local fees, the budgetary allocation of taxes and tax revenues of practicular municipality. The entire thesis is concentrating on the village as basic level of the local authority. Within literature search, this thesis treats of basic concepts such as local fees, fee elements, theory public finance, the budgetary allocation of taxes, fikal federalism and tax autonomy. In the firs part I deal with the essentials characteristic of the village corresponding to the municipal low. The second part

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17

Panáčková, Romana. "Efektivnost hospodaření obce v závislosti na její velikosti v právu." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-340565.

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The thesis deals with the concept of financial systems of municipal budgets, especially in relation to different categories of municipalities and its size. The aim is to analyze the current legal regulation in this field and suggest legislative changes that could improve its existent state. The first chapter provides the theoretical basis for the subsequent analysis as well as for the recommendations presented in further chapters. Basic terms important to municipally policy, independent competence of municipalities and delegated powers of municipalities are defined here together with the basic

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18

Argyropoulos, Panagiotis. "How European Union's fiinancial aid is implemented?: the case of the refugees in the Southern European countries." Master's thesis, 2018. http://hdl.handle.net/10071/17791.

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The objective of this Master Theses is to approach the sensitive subject of countries receiving people from other countries experiencing difficult socio-political situations and how these countries are financed from superior entities like international organizations and transnational unions. To that direction, the following paper focus on how economic resources are allocated by international organizations as European Union, United Nations in order to contribute to the coverage of needs that the influx of migrants have after being incorporated by other countries. Hence, it is of the utmos

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