Analýza vývoje hospodaření veřejných rozpočtů České republiky od roku 1993 do současnosti

Objective of this diploma thesis is to process analysis of development of revenues, expenditures and deficit of the state budget in the Czech Republic and to characterize the main economic trends, state of public funds and the economy at large. There are identified shares of exogenous influences, accepted reforms and measures in the economic development during the period from 1993 up to 2010. Theoretic -- methodological part is divided into three parts, the first one describes fiscal policy in general. The second part deals with the state budget, its revenue and expenditure side and very current field of debt financing. In the last part there is processed tax theory and conception of the flat tax from theoretical point of view. Practical part is introduced by description of the economic starting state of the Czech Republic. This is followed by the list of economic events and political measures that formed the final shape of public funds. Furthermore there is carried out the analysis of state budget development. Subject of the analysis is the extent and structure of both revenue and expenditure side of the state budget, budget balance and the government debt. Part of this thesis is also the analysis of development of macroeconomic indicators, specifically it is the GDP growth, unemployment rate and inflow of foreign funds. In the conclusion of the diploma thesis there is the successfulness of examined budget and fiscal policy evaluated and there are drawn some suggestions for the field of public funds in the coming years.