Abstract
This thesis analyzes the problematic aspects of the financing of municipalities in the Czech Republic in terms of the status of municipalities in the political system. Municipal budgets are the means by which local governments fulfil their objectives, policies and ensure the development of their municipalities.
It is a highly topical issue. Political leaders of local authorities are not due to play the differing roles and provide different level of public services, united in the opinion of the form of financing of local budgets.
Municipalities do not have such a strong unified voice in ensuring its priorities. These different interests are reflected in the programs of political parties.
The issue of local governement funding goes beyond the scope of political science. It is multidisciplinary, interdisciplinary topic.
In order to grasp and research the topic from political science perspective, it is necessary to outline the economic and legal context and the position of local governments in the democratic establishment of the Czech Republic in which the local governments articulate the interests and preferences of individual citizens. The above mentioned problems could not be analyzed without recognition of the facts that ultimately determine the decision of local politicians.
The aim of this work was to provide readers with a comprehensive view of the public finance, respectively local budgets, the definition of European trends in the financial autonomy of local governments and the status of local self.goverment based on the implementation of international rules. This work also means to define the conditions for running of municipalities and cities in the CR, incl. legislative framework, public service and determine the degree of financial autonomy of towns and communities in the CR.