Analýza zdrojů financování vybraných politických stran a politických hnutí

This thesis analyses the resources of financing of political parties and political movements. Nine political subjects that were elected in the parliamentary election in 2017 were taken as a sample. The object of the analysis was what financial resources they have and how high they are.The purpose of this thesis was to find out the structure of all financial resources of the parliamentary parties and movements and if they publish their annual financial reports correctly with all the requirements.The theoretical part consists of definition of subjects examined in the practical part. Then there are mentioned the possibilities if financing and the topic of accounting and taxation. In the last chapter of theoretical part is stated who supervises the correctness of published annual financial reports.Essential financial resource of analysed subjects is subsidies from the state that usually account for more than a half of all the finances. Other resources are very different for each subject. Annual financial reports are published in due time. With only for minor exceptions there was no need to sanction the subjects.