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The Structure of Public Budgets

The Structure of Public Budgets. Ing. David Slavata, Ph.D. The Selfgovernmented Budgetary Regulation Act Number 250/2000. The act adjusts regulations how to create and to use the financial sources It adjusts regulations how to administer the public finance

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The Structure of Public Budgets

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  1. TheStructureof Public Budgets Ing. David Slavata, Ph.D.

  2. TheSelfgovernmentedBudgetaryRegulationActNumber 250/2000 • Theactadjustsregulationshow to create and to use thefinancialsources • Itadjustsregulationshow to administerthe public finance • Itadjuststheregulationshow to foundthelegalentitiesofselfgovernments

  3. TheRangeofSelfgovernmentRevenues (Municipal) • Revenuesfromitsownproperty • Revenuesfromitsownactivity • Revenuesfromactivityoflegalentitiesfounded by the municipality • Revenuesfrommunicipaladministrationfees and penalties • Revenuesfrommunicipalfees (seethenextslide) • Revenuesfromtaxes • Revenuesfromstate budget • Revenuesfromregionalbudget • Financialtransfers

  4. TheRangeofSelfgovernmentExpenses (Municipal) • Legalobligatonexpenses • Expensesformanagingofitsownproperty • Expensesforstateadministration • Expensesforinterestsofcredits • Expensesforissuingofbonds • Expensesforpubliclybeneficalactivities (subsidies to privatesector) • Otherexpences, human and social

  5. Themunicipalfees • Feefromkeeping a dog • Feefromweekend and spastay • Feefromusingof public space • Admissionfee • Accomodationfee • Feeforpermition to entry by the car • Feeforcollectingofwaste • Feefromvaluationoflandfromrural to buildingland

  6. TheBudgetaryRegulationActNumber 218/2000 • Theactadjustsregulationshow to create and to use thefinancialsourcesofthestate • Theactdeterminestherangeofstaterevenues • Theactdeterminestherangeofstateexpenses • Itadjustsregulationshow to administerthestate finance • Itadjuststhefinancialregulationsofstatelegalentities • Itregulatesthefinancialcontrol

  7. TheRangeofStateRevenues • Revenuesfromtaxes • SocialInsurance • Duties • Revenuesfromstatelegalentities • Transfer oftheCentral Bank profit • Penalties • Courtfees • Revenuesfromprivatisation and rentsofstateproperty • Repayeblesubsidies • Transfers • Others

  8. TheRangeofStateExpenses • Expensesforthestateadministrative • SocialInsurance • Subsidies to regions and municipalities • Subsidies to politicalparties and NGO • Subsidies to legalentities (socialservices) • Subsidies to privateentities (agriculture) • Expensesforcoveringof public debt • Otherexpenses

  9. Theclassificationof budget • Sectorbreakdown • Type division

  10. Municipal budget - Incomes • Tax incomes • Entrusttaxes • Sharetaxes • Fees • Non tax incomes • Waste management fees • Rents • Municipalcompanyincomes • Capitalincomes • Privatisation • Transfers • Statesubsidies • Regionalsubsidies • EU subsidies • Privatedonations

  11. Municipal budget • Outcomes • Commonoutcomes • Public services • Public order • Education • Housing • Maintance • Capitaloutcomes • Investments • Loans • Bonds

  12. SectorBreakdown • Agriculture and forestry • Industry • Services to thepopulation • Socialaffairs and employmentpolicy • Security and legalprotection • General public administration and services

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