Veřejné výdaje na sport v České republice a jejich srovnání s vybranými zeměmi EU v letech 2015–2023

This bachelor thesis deals with public expenditure on sport in the Czech Republic and its comparison with Slovakia, Poland and Germany in the period 2015–2023. The aim of the thesis is to analyse the development of this expenditure and to evaluate its position within public finances based on international comparison. The analysis is based on harmonised Eurostat data within the COFOG classification. The theoretical part defines sport in the context of public finances and explains the reasons for its public support, particularly with regard to positive externalities and the concept of sport as a merit good. The practical part focuses on the analysis of the development of sport expenditure in selected countries and their comparison in both absolute and relative terms. The results show that the development of public expenditure on sport differed among the selected countries in terms of both dynamics and structure. The Czech Republic consistently recorded a higher share of public expenditure on sport in relation to GDP than Germany and Slovakia, while Germany was characterized by stable development without significant fluctuations. A significant increase in expenditure was also observed in Poland towards the end of the monitored period, particularly in connection with investments in sports infrastructure. The thesis also confirms the importance of relative indicators for international comparison. Based on the findings, recommendations aimed at the stability and efficient use of public resources are formulated.