Nesrovnalosti v čerpání finančních prostředků Evropské unie v České republice

Abstract

The aim of the diploma thesis is, based on the theoretical basis of the issue of irregularities in the European Union and the Czech Republic, to analyse the implementation of European Structural and Investment Funds in the Czech Republic in 2004–2020 in terms of irregularities in drawing European Union funds on the example of selected grant cases. The diploma thesis is divided into three thematic chapters supplemented by an introduction and conclusion. The first content chapter focuses on the theoretical basis of irregularities at the European Union and the Czech Republic level, which defines the basic terminology, European and Czech institutional background and legislation. The second content chapter is devoted to the methodological basis and comparative analysis of irregularities in the use of European funds. This chapter defines scientific methods and their application to the thesis. In the chapter, a comparative analysis of the evaluation of EU–15 and EU–13 countries is proceeding according to the Transparency International Corruption Perception Index; attention is paid to drawing funds for 2015–2019 in the EU Member States for the current programming period 2014–2020. The third content chapter focuses on analysing selected subsidy cases in the Czech Republic in the years 2004 to 2020. Firstly, a comparative analysis of irregularities in drawing funds in the Czech Republic in particular programming periods is performed. Secondly, emphasis is placed on selected subsidy cases and analysis of drawing from the European Structural and Investment Funds in the current programming period 2014–2020.