Investiční transfery ze zdrojů EU do rozpočtu obcí v ČR v období 2007-2024

This bachelor’s thesis examines investment transfers from European Union funds to municipal budgets in the Czech Republic and their significance for financing municipal investment activities. The thesis analyses the development of investment transfers provided to municipalities between 2007 and 2024, while the comparison of national and EU-level transfers is conducted for the period 2009–2024 due to data availability. The findings show that investment transfers from EU funds represent a significant source of financing for municipal investment activities and, in several years, exceeded the volume of investment transfers provided at the national level. The analysis also indicates that EU investment transfers significantly influenced the overall structure of municipal revenues, particularly during periods of intensive implementation of cohesion policy programmes. At the same time, the results confirm that the differences between EU and national transfers have gradually narrowed in the current programming period. The thesis further demonstrates that the issue of investment transfers is linked not only to EU cohesion policy but also to the absorption capacity of municipalities, their ability to obtain grant funding, and their capacity to secure project co-financing. The contribution of the thesis lies in the comparison of investment transfers from national and EU levels, as well as in the use of a supplementary dataset enabling a more detailed classification of investment transfers within municipal budgets. The thesis also highlights methodological issues related to publicly available budgetary data and the evolving role of EU investment transfers in the system of municipal financing in the Czech Republic.