Změny ve struktuře příjmů a výdajů státního rozpočtu v souvislosti s COVID-19
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Vysoká škola báňská – Technická univerzita Ostrava
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The aim of this bachelor thesis is to identify the main changes in the structure of the state budget of the Czech Republic between 2019 and 2020 and potential impact of the COVID-19 on the state budget. At the same time are specified three research questions. Which three chapters of the state budget changed the most between 2019 and 2020. Which revenues of selected chapters of the state budget showed the biggest change between 2019 and 2020. Which expenditures of selected chapters of the state budget showed the biggest change between 2019 and 2020. The bachelor thesis is structured into six chapters. The theoretical part represents the theory of public finance with a focus on the state budget. The practical part consists of a horizontal and vertical analysis of state budgets in the period 2016-2020 with a focus on changes between 2019 and 2020.
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budgetary classification, budget structure, expenditures, public budgets, public finance, public sector, revenues, state budget