Význam dotací v rozpočtech vybrané skupiny obcí

Abstract

This diploma thesis focuses on the analysis of the importance of subsidy revenues in the budgets of municipalities of the Karviná district in the years 2017–2023. The main objective is to evaluate the representation and structure of subsidy revenues in individual size categories of municipalities, with an emphasis on identifying differences between these categories. The paper examines the development of subsidy revenues, the share of capital subsidies in the budgets of smaller and larger municipalities and the structure of the most important subsidy items. As part of this analysis, the thesis focuses on the five most important subsidy items allocated to municipalities according to the amount of funds received. The size categories of municipalities examined are 1 001–2 000, 2 001–5 000, 5 001–10 000, 20 001–50 000 and 50 001–100 000 population. The analysis is carried out through a comparative method that allows for a comparison of subsidies between different municipalities and size categories. The results can serve as a basis for further research in the field of public finance and for the design of more effective subsidy policies aimed at optimizing support in different size categories of municipalities.