Komparace vývoje veřejných rozpočtů v ČR v jednotlivých politických cyklech v letech 1993 - 2017

This thesis focuses on the analysis of public budgets management in individual political cycles during the first twenty-five years of the existence of the independent Czech Republic with an emphasis on the state budget as their most important volume item. The topic is very actual due to the huge accumulated amount of public debt that will have to be repaid in future. In addition to the basic definition of public finances and a detailed analysis of the key parameters of the state budget, the theoretical part also deals with approaches to the balance of state budgets and theories of political-economic cycles. These theories generally show that the emphasis on the economic ideals of long-term equilibrium of public budgets with few exceptions has diminished globally during the 20th century due to the preference of opportunistic goals from the government's perspective. The practical part then analyzes the management of individual Czech governments with state budgets and concludes that during the examined twenty-five years as a whole public funds were not treated rationally except for a few exceptions.