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

Jiří Bečica (), Roman Vavrek (), Viera Papcunová () and Michal Konečný ()
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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

Entrepreneurship and Sustainability Issues, 2024, vol. 12, issue 2, 348-363

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.

Keywords: COVID-19 pandemic; Czech Republic; expenditures; municipal budgets; revenues (search for similar items in EconPapers)
JEL-codes: H61 H76 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:ssi:jouesi:v:12:y:2024:i:2:p:348-363

DOI: 10.9770/m2849939775

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