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COVID-19 as a factor influencing municipal budgets: a case study of Czech conditions

Author

Listed:
  • Jiří Bečica

    (VSB - Technical University of Ostrava, Czech Republic)

  • Roman Vavrek

    (VSB - Technical University of Ostrava, Czech Republic)

  • Viera Papcunová

    (Constantine the Philosopher University in Nitra, Slovakia)

  • Michal Konečný

    (Institute of Technology and Business in České Budějovice, Czech Republic)

Abstract

The COVID-19 pandemic has affected all areas of life, both private and public. The municipalities, which had to deal with increased expenses on the one hand and lower incomes on the other, were no exception. The presented research aims to quantify the impact of the COVID-19 pandemic on the budgets of selected cities in the Czech Republic. A total of 29 municipal budgets (municipalities) are evaluated in 2021 in comparison with their previous economies during the period of 2010-2020. 6 indicators are monitored (five of which are income ones) using a wide range of mathematical and statistical methods, e. g. Shapiro-Wilk test, Levene test, Kolmogorov-Smirnov text, and others. Based on the results obtained, there are no significant adverse impacts of the COVID-19 pandemic on the economy within the budget for the year 2021, both within the framework of total income and total expenditure. The research also did not show any fundamental differences in the management of evaluated cities, which, according to the applicable legislation, are divided into a multi-level system of administration, i.e. city districts or city parts, compared to cities with single-level management, i.e. cities with no territorial divisions.

Suggested Citation

  • Jiří Bečica & Roman Vavrek & Viera Papcunová & Michal Konečný, 2024. "COVID-19 as a factor influencing municipal budgets: a case study of Czech conditions," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 12(2), pages 348-363, December.
    • Handle: RePEc:ssi:jouesi:v:12:y:2024:i:2:p:348-363
    DOI: 10.9770/m2849939775
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    References listed on IDEAS

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    1. David Heald & Ron Hodges, 2020. "The accounting, budgeting and fiscal impact of COVID-19 on the United Kingdom," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 32(5), pages 785-795, September.
    2. Valentinova Tasseva, Iva & Cantó-Sánchez, Olga & Figari, Francesco & Fiorio, Carlo & Kuypers, Sarah & Marchal, Sarah & Romaguera de la Cruz, Marina & Verbist, Gerlinde, 2021. "Welfare resilience at the onset of the COVID-19 pandemic in a selection of European countries: impact on public finance and household incomes," Centre for Microsimulation and Policy Analysis Working Paper Series CEMPA5/21, Centre for Microsimulation and Policy Analysis at the Institute for Social and Economic Research.
    3. Olga Cantó & Francesco Figari & Carlo V. Fiorio & Sarah Kuypers & Sarah Marchal & Marina Romaguera‐de‐la‐Cruz & Iva V. Tasseva & Gerlinde Verbist, 2022. "Welfare Resilience at the Onset of COVID‐19 Pandemic in a Selection of European Countries: Impact on Public Finance and Household Incomes," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 68(2), pages 293-322, June.
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    More about this item

    Keywords

    COVID-19 pandemic; Czech Republic; expenditures; municipal budgets; revenues;
    All these keywords.

    JEL classification:

    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • H76 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Other Expenditure Categories

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