Analýza transparentnosti hospodaření politických stran a hnutí

Abstract

This thesis examines the financial transparency of political parties and movements in the Czech Republic following the 2017 legislative reform. The aim of the thesis is to analyse the level of transparency in the context of the introduction of a new control model and the establishment of an independent supervisory authority. To achieve this aim, a quantitative descriptive analysis of 346 political entities is employed to assess developments over the period 2017–2024, complemented by a comparative approach focusing on differences between the economically strongest and weakest political entities. The results indicate a gradual increase in transparency and a stabilisation of the system, demonstrated by a rise in the share of submitted complete financial reports from 66.8% to more than 87.7%. The comparative analysis reveals significant differences between entities based on their size. Large political entities achieve compliance levels exceeding 95%, whereas smaller entities experience a decline in the submission of complete reports, with success rates dropping to as low as 69.8%. The main contribution of this thesis lies in demonstrating that the current regulatory framework, while increasing overall transparency, simultaneously imposes a disproportionate administrative and financial burden on small political entities. Based on these findings, the thesis formulates specific proposals aimed at differentiating regulatory requirements according to the size of the entity, thereby contributing to a more efficient and equitable legislative framework.