Zhodnocení výdajů na kulturu, církve a náboženské společnosti v podmínkách vybraných obcí

Abstract

The topic of the diploma thesis is a comprehensive and long-term evaluation of public expenditure in the field of culture, churches and religious societies according to individual government levels. The main goal of this work is to find out whether expenditures in a specific area of ​​culture, churches and religious societies can be considered mutually comparable according to predetermined rules. The comparability analysis is subject first to specific state budget expenditures, then to the expenditures of thirteen selected regions, and finally to all municipalities with extended powers, for the period 2010-2020. Assessment of the comparability of selected units is expressed by the share of cultural expenditures in their own budget and by recalculating cultural expenditures per capita. Based on the calculated indicators, the selected units are then measured and evaluated. The partial goal of the thesis focuses on the verification of the existence of significant dependence between the% of believing population according to the Census and the% of expenditures going to the field of culture, churches and religious societies from their own budget in all municipalities with extended powers. Based on the findings, it can be argued that in the long run, the degree of comparability between the analysed levels of government is not very high. In general, it was found that a higher degree of mutual comparability was demonstrated in the regions, on the contrary, very low mutual comparability was demonstrated in the analysed municipalities with extended powers. Based on a simple regression model, the dependence described in the sub-objective of the work was demonstrated.