Financování sportu v obcích a městech v letech 2018 - 2021

The bachelor's thesis deals with the financing of sports in municipalities and cities in the selected period 2018–2021. In the theoretical part, basic terms are defined and institutions connected with sports financing are introduced. The following part of the work is dedicated to the financing structure of sports in the Czech Republic. Moreover, the thesis analyzes the prospects of cooperation between sports clubs and municipalities. In the practical part, a comparison of the field hockey clubs SK Slavia Praha and HC Mnichovice is made using profit and loss statements based on the provided club documents for the years 2018–2021. Year-on-year changes in the club's income and expenses are examined. Subsequently, the work is devoted to subsidy programs and the cooperation of clubs with municipalities. The final comparison of both clubs complements the proposal of a strategy for the expansion of field hockey at the local level. The outcomes of the comparison of clubs show that the major income of sports clubs comes from subsidy programs. The potential absence of subsidy programs would mean a significant loss of income, which would threaten the development and future of the clubs. Additionally, the paper includes a questionnaire survey on the perception of sports financing. The results of the survey show that people consider the financing of sports from state money to be insufficient. Respondents perceive sports support from local government budgets as acceptable. Sport is part of most people's activities either directly or through the participation of family members in sports clubs. For the respondents, it is important to have enough sports fields in the vicinity of their residence.