Financování pohřebnictví z veřejných rozpočtů v České republice

Abstract

Diploma thesis is focused on the financing and organizational background of public services funeral services in the Czech Republic. The theoretical part defines the public administration and continuity with the funeral. It also deals with funeral as a public service, its history, the legislative and organizational security. Funeral is dependent on the mortality of the population that in this part is also solved. From the perspective mortality rate, there is a comparison of Czech Republic, the Slovak Republic. In the practical part of the thesis is a financial funeral analysis on four selected municipalities Czech Republic watched the 2008 - 2012. Financial analysis is focused on revenue and expenditures related with funeral, social funeral and welfare benefits funerals. In the final phase of the thesis outlines the outlook for funeral services in the Czech Republic.