Zhodnocení politicko-rozpočtového cyklu v rozpočtech obcí v České republice

Abstract

This bachelor thesis in deals with problems of municipal economy in electoral and election years. The aim of the bachelor thesis is to describe municipal budgets and find out whether there is a political-budget cycle in municipal budgets. Theoretical part defines terms such as political-budget, political-economic cycle, public finance, budget policy and more. Practical part is focused on the evolution of the political-budget cycle in municipal budgets in Czech Republic. A comparison method was used to achieve the goal. In conclusin, the balance of the houndred largest municipalities and the subsewuent comparison between municipalities electoral and non-election years are calculated.