KOMPARACE RESTITUČNÍHO PROCESU „CÍRKEVNÍHO MAJETKU“ DLE ZÁKONA Č. 428/2012 SB., A RESTITUČNÍHO PROCESU ZEMĚDĚLSKÉHO A LESNICKÉHO MAJETKU DLE ZÁKONA Č. 229/1991 SB., VE ZNĚNÍ POZDĚJŠÍCH PŘEDPISŮ

The aim of this thesis is an analysis and subsequent comparison of "the church property restitution process" with the restitution process of agricultural and forestry property. This paper analyze and then compare the legal environment, institutional support as well as economic consequences for the state, or rather state budgets, and determinants concerning the equality of authorized persons before the law in these legal regimes. Although all post-communist governments dealt, with greater or lesser emphasis, with the issue of "church restitution" and many laws allowed of "the restitution of church property", the question of transfer of property that was historically administered by churches, religious orders and congregations, remained unsolved due to the fundamental inconsistency of views of political representation until January 2012, when the act on property settlement with churches was approved. This "restitution process" will have a substantial and long-lasting influence on the state budgets of the Czech Republic and this fact makes this topic very current from the macroeconomic point of view. The theoretical part is based on classical economic theories. For example, the theory of property rights, the theory of interest groups and rent-seeking, liberalization theory, the theory of government and market failures, the theory of transaction costs, the theory of the state budget or extra-budgetary funds and so on. This section deals with the theoretical characteristics of the transformation of the centrally planned economy to the market economy and this part also briefly describes four pillars of the transformation process, especially the changes of ownership, which is an essential part of the restitution process. The practical part analyzes the legal environment and institutional provision of "church property restitution process" and the restitution process of agricultural and forestry property. Furthermore, this part examines basic parameters of the restitution process, which are: development of the number of beneficiaries, the development of settled people, the value of restitution claims, the structure of the settlement in natural, reserve restitution and so on. In addition, this study includes an analysis of the economic impact on the state budgets and the determinants of the equality of authorized persons before the law. The final chapter of the practical part deals with the comparison of the analysis mentioned above.