Financování sportu na centrální úrovni v České republice a vybraných zemích Evropské unie

Abstract

The thesis deals with the financing of sport at the central level in the Czech Republic and the selected EU countries. The aim of the study was to compare sports financing from the state budget in the Czech Republic, Finland and France in years 2009-2013. To meet the objectives the methods of analysis were used. Especially time series analysis method, document analysis method and comparison were chosen. The induction and deduction methods were used to get the conclusions. The first part focuses on sports policy of the European Union and the Czech Republic. Attention is also paid to the financing of sport at the central level in the selected countries. The second part is comparison according to following criteria: sports expenses from the related ministries and the proportion of those to total state budget expenses, to expenses on ‘sport for all’ item and comparison of sport financing according to COFOG. The differences in models used in analyzed states were found. Those differences could potentially be used as a proposal during legislative process for creating a new law.