D 2018

Issue of Public Administration in the EU Countries: a Case of Covering Commintments of Municipalitiesin the Moravian-Silesian Region

MAJEROVÁ, Ingrid, Irena SZAROWSKÁ, Jarmila ŠEBESTOVÁ, Marian LEBIEDZIK, Radim DOLÁK et. al.

Basic information

Original name

Issue of Public Administration in the EU Countries: a Case of Covering Commintments of Municipalitiesin the Moravian-Silesian Region

Authors

MAJEROVÁ, Ingrid (203 Czech Republic, belonging to the institution), Irena SZAROWSKÁ (203 Czech Republic, belonging to the institution), Jarmila ŠEBESTOVÁ (203 Czech Republic, belonging to the institution), Marian LEBIEDZIK (203 Czech Republic, belonging to the institution), Radim DOLÁK (203 Czech Republic, belonging to the institution), Tomáš PRAŽÁK (203 Czech Republic, belonging to the institution) and Dominik VYMĚTAL (203 Czech Republic, belonging to the institution)

Edition

Ostrava, DEVELOPMENT AND ADMINISTRATION OF BORDER AREAS OF THE CZECH REPUBLIC AND POLAND: SUPPORT FOR SUSTAINABLE DEVELOPMENT, p. 151-157, 7 pp. 2018

Publisher

Editorial Center VŠB-TU Ostrava

Other information

Language

English

Type of outcome

Stať ve sborníku

Field of Study

50602 Public administration

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

printed version "print"

RIV identification code

RIV/47813059:19520/18:00011111

Organization unit

School of Business Administration in Karvina

ISBN

978-80-24842295

Keywords in English

Foreign sources; Indebtedness; Municipalities; Subsidy advances; Total assets
Změněno: 21/11/2019 15:04, RNDr. Daniel Jakubík

Abstract

V originále

Municipalities may find themselves in a situation when they do not have sufficient financial resources to cover their investment expenses and expenses for the routine maintenance or the development of their territory. They must look for foreign resources, either in the form of refundable or non-refundable funds, which can lead to the indebtedness of municipalities. Whether or not this debt is incurred, can be ascertained through the burden on the total assets of the municipality by external sources, i.e. the level of the coverage of commitments. This paper analyses the above-mentioned issue of all 300 municipalities of the Moravian-Silesian Region in the period 2010-2016. For this purpose, two indicators were selected and analysed - the share of foreign resources in total assets, including subsidy advances, and the share of foreign resources in total assets without subsidy advances. It was assumed that subsidy advances play an important role in the covering of commitments and have a significant impact on how municipalities are assessed in this respect. Based on the analysis, it was found that the coverage of commitments is not a problem for the municipalities of the Moravian-Silesian Region, both with or without the subsidies.