Komparativní analýza dvou postupů vytváření kapitolního členění rozpočtu obcí v ČR

This master's thesis addresses the issue of budget chapter classification of municipalities in the Czech Republic. Unlike in the state budget, this budgetary tool is optional for municipalities, and no standardized methodology exists for its application. The primary objective of the thesis is to provide a comprehensive overview of the possibilities of using chapter classification as a financial management tool for local governments, to compare different conceptual approaches, and to identify their key elements using the examples of the town of Klatovy and the City of Prague proper. The theoretical section defines the theoretical foundations of public finance, fiscal federalism, accountability theory, public policy implementation, budgetary methods, and the legislative framework in the Czech Republic. Based on actual budget execution data for the year 2025, the practical section performs a decomposition of the budgetary chapters of both municipalities according to type and sectoral classifications, examines the distribution of revenues and expenditures across individual chapters, and evaluates them in light of fifteen theoretical budgetary principles. The conclusion of the thesis reveals that the budgetary chapters of the analyzed municipalities function as internal allocation and organizational-technical tools of financial management. In both cases, the system relies on a strong centralized revenue chapter that concentrates tax revenues and redistributes them to operationally non-self-sufficient sectoral chapters. The approach of the analyzed municipalities to chapter classification depends on the size and organizational structure of the institution. Based on the comparison and identification of key elements, the author formulates recommendations for municipalities considering the implementation of this tool.