Finanční podpora sportu a tělovýchovy ve vybraných krajích České republiky

Abstract

This diploma thesis deals with the financial support of sport and physical education in selected regions, it is the Moravian-Silesian Region and the South Moravian Region. The work is focused on defining the theoretical basis of the position of sport and its financing in the Czech Republic in the second chapter, analysis of support for sport and physical education in these selected regions in the third chapter and evaluation of financial support for sport and physical education in the Moravian - Silesian and South Moravian region in the fourth chapter. In addition to the evaluation of financial support for sport and physical education in selected regions, the fourth chapter offers suggestions and recommendations for more effective support and development of sport in the regions. The aim of the diploma thesis is to evaluate the financial support of sport and physical education in the Moravian-Silesian and South Moravian regions from territorial budgets in the period 2014-2017. The criteria for evaluating financial support from the territorial budgets of selected regions are the evaluation of financing sports support from the budgets of selected regions, the evaluation of subsidy support in the field of sports of selected regions and the relationship of sports expenditure to selected indicators in regions. To fulfill the goal of the work, two research questions will be verified: 1) Is the financial support of sport from regional territorial budgets amounting to at least 1,5 % of the total expenditures of selected regions within the monitored period? 2) Is the amount of financial support per registered athlete in selected regions at least CZK 1,000 within the monitored period? The aim of the work was met. The diploma thesis uses methods of statistical and time series analysis, document analysis, comparative analysis, synthesis and correlation analysis, which are used to examine the dependence of sports and physical education expenditure on the size of regional budgets with subsequent graphical interpretation. Induction and deduction methods are used to draw conclusions.