Komparace struktury veřejných výdajů v České republice a vybraných zemích EU

Abstract

The bachelor thesis deals with public finances with focus on the structure of public expenditures in the Czech Republic, Hungary and Slovakia. The aim of the thesis is to evaluate the size and structure of the public sector in the Czech Republic, Hungary and Slovakia. The theoretical part of the work is focused on the definition of public finances, the public sector, the budget system of the Czech Republic and the budget of the European Union. The work characterizes public expenditures, factors of their growth and breakdown according to various points of view. In the practical part of the bachelor's thesis, a comparison of the size and structure of the public sector according to the CZ-COFOG classification in the Czech Republic, Hungary and Slovakia in the period 2016-2021 is made on the basis of comparative and trend analysis. In more detail, expenditures on social protection, health and economic affairs are compared for these countries according to their structure and changes in the period 2016-2021. Expenditures are compared at the level of the government sector (S.13), central government (S.1311) and local government (S.1313).