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@inproceedings{1687899,
author = {Vavrek, Roman and Papcunová, Viera and Tej, Juraj},
address = {OSTRAVA},
booktitle = {DEVELOPMENT AND ADMINISTRATION OF BORDER AREAS OF THE CZECH REPUBLIC AND POLAND: SUPPORT FOR SUSTAINABLE DEVELOPMENT, RASPO 2020},
edition = {1. vyd.},
editor = {Ardielli, E},
keywords = {current expenditures; Czech Republic; financing of municipalities; municipality; Slovak Republic},
howpublished = {elektronická verze "online"},
language = {eng},
location = {OSTRAVA},
isbn = {978-80-248-4413-8},
pages = {245-253},
publisher = {VSB-TECH UNIV OSTRAVA},
title = {Where Are the Current Expenditures of Municipalities Going? Comparative Study},
url = {https://www.ekf.vsb.cz/export/sites/ekf/raspo/Conference-proceedings-of-RASPO-2020.pdf},
year = {2020}
}
TY - JOUR
ID - 1687899
AU - Vavrek, Roman - Papcunová, Viera - Tej, Juraj
PY - 2020
TI - Where Are the Current Expenditures of Municipalities Going? Comparative Study
PB - VSB-TECH UNIV OSTRAVA
CY - OSTRAVA
SN - 9788024844138
KW - current expenditures
KW - Czech Republic
KW - financing of municipalities
KW - municipality
KW - Slovak Republic
UR - https://www.ekf.vsb.cz/export/sites/ekf/raspo/Conference-proceedings-of-RASPO-2020.pdf
N2 - 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.
ER -
VAVREK, Roman, Viera PAPCUNOVÁ a Juraj TEJ. Where Are the Current Expenditures of Municipalities Going? Comparative Study. Online. In Ardielli, E. \textit{DEVELOPMENT AND ADMINISTRATION OF BORDER AREAS OF THE CZECH REPUBLIC AND POLAND: SUPPORT FOR SUSTAINABLE DEVELOPMENT, RASPO 2020}. 1. vyd. OSTRAVA: VSB-TECH UNIV OSTRAVA, 2020, s.~245-253. ISBN~978-80-248-4413-8.
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