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Abstrakt
| One of the criteria on the basis of which municipalities in the Czech Republic obtain funds from shared taxes is the criterion of the number of children and pupils in schools established by municipalities. Due to the determined share of shared taxes, according to their revenues and according to the number of children and pupils, the volume of funds that municipalities receive per child or pupil, differs. These funds are not intended for municipal schools, so the municipalities can use them at their discretion, however, the question is whether these funds are sufficient for the municipalities for education. The fund affects the overall structure of resources and costs in the field of education, established by municipalities, because the expenditures of municipalities on education make up a significant part of municipal budgets. The goal of the contribution is to evaluate the size of funds from shared taxes on education from the point of view of municipal costs for education. The methodology of this evaluation is based on the analysis of municipal expenditures on education, which is, however, connected with the problem of extracting municipal expenditures on education, paid from shared taxes, because in addition to resources from shared taxes, municipalities can obtain special subsidies from, for example, the state budget.. |
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