Analysis of the Financial Behaviour of Czech Municipalities as
a Possibility for International Comparisons

J 2023

Analysis of the Financial Behaviour of Czech Municipalities as a Possibility for International Comparisons

HRŮZA, Filip

Základní údaje

Originální název

Analysis of the Financial Behaviour of Czech Municipalities as a Possibility for International Comparisons

Autoři

HRŮZA, Filip

Vydání

Prague Economic Papers, Praha, Prague University of Economics and Business, 2023, 1210-0455

Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50602 Public administration

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Odkazy

URL

Impakt faktor

Impact factor: 0.600

Označené pro přenos do RIV

Ano

Kód RIV

RIV/00216224:14560/23:00131570

Organizační jednotka

Ekonomicko-správní fakulta

Klíčová slova anglicky

municipality; financial management; financial health; financial dependency; budget rigidity

Příznaky

Recenzováno

Změněno: 10. 12. 2023 11:21, Mgr. Pavlína Kurková

Anotace

V originále

From the general perspective, municipalities are economic organisations like private companies with their legal subjectivity, own revenues, and property. To better understand their financial management, it is desirable to conduct relevant empirical research, which lacks in the case of the Czech municipal sector and Czech municipalities. This paper aims to analyse and identify the financial behaviour of Czech municipalities within the post-crisis period focusing on the influence of internal and external vulnerability factors. The panel data and linear regression model (fixed-effect model) were used to evaluate how an external crisis affected the financial management of municipalities. The behaviour of municipal financial management is reflected through financial health, financial dependency, or budget rigidity. The outcomes of the analysis are presented and put into perspective with relevant international research.

Přiložené soubory

PEP_pep-202304-0003.pdf

Citovat

HRŮZA, Filip. Analysis of the Financial Behaviour of Czech Municipalities as a Possibility for International Comparisons. Prague Economic Papers. Praha: Prague University of Economics and Business, 2023, roč. 32, č. 4, s. 389-410. ISSN 1210-0455. Dostupné z: https://doi.org/10.18267/j.pep.837.

@article{2305561,
   author = {Hrůza, Filip},
   article_location = {Praha},
   article_number = {4},
   doi = {https://doi.org/10.18267/j.pep.837},
   keywords = {municipality; financial management; financial health; financial dependency; budget rigidity},
   language = {eng},
   issn = {1210-0455},
   journal = {Prague Economic Papers},
   title = {Analysis of the Financial Behaviour of Czech Municipalities as a Possibility for International Comparisons},
   url = {https://pep.vse.cz/artkey/pep-202304-0003_analysis-of-the-financial-behaviour-of-czech-municipalities-as-a-possibility-for-international-comparisons.php},
   volume = {32},
   year = {2023}
}

TY  - JOUR
ID  - 2305561
AU  - Hrůza, Filip
PY  - 2023
TI  - Analysis of the Financial Behaviour of Czech Municipalities as a Possibility for International Comparisons
JF  - Prague Economic Papers
VL  - 32
IS  - 4
SP  - 389-410
EP  - 389-410
PB  - Prague University of Economics and Business
SN  - 12100455
KW  - municipality
KW  - financial management
KW  - financial health
KW  - financial dependency
KW  - budget rigidity
UR  - https://pep.vse.cz/artkey/pep-202304-0003_analysis-of-the-financial-behaviour-of-czech-municipalities-as-a-possibility-for-international-comparisons.php
N2  - From the general perspective, municipalities are economic organisations like private companies with their legal subjectivity, own revenues, and property. To better understand their financial management, it is desirable to conduct relevant empirical research, which lacks in the case of the Czech municipal sector and Czech municipalities. This paper aims to analyse and identify the financial behaviour of Czech municipalities within the post-crisis period focusing on the influence of internal and external vulnerability factors. The panel data and linear regression model (fixed-effect model) were used to evaluate how an external crisis affected the financial management of municipalities. The behaviour of municipal financial management is reflected through financial health, financial dependency, or budget rigidity. The outcomes of the analysis are presented and put into perspective with relevant international research.
ER  -

HRŮZA, Filip. Analysis of the Financial Behaviour of Czech Municipalities as a Possibility for International Comparisons. \textit{Prague Economic Papers}. Praha: Prague University of Economics and Business, 2023, roč.~32, č.~4, s.~389-410. ISSN~1210-0455. Dostupné z: https://doi.org/10.18267/j.pep.837.

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