Srovnání financování památkové péče o nemovité památky ve vlastnictví státu a vlastnictví soukromých majitelů na území České republiky v roce 2024

This bachelor thesis addresses the financing of heritage conservation for immovable cultural heritage within the framework of ownership. The aim is to compare the allocation of public funds towards the conservation of immovable cultural heritage under state ownership versus private ownership, in relation to the national economy. The theoretical part examines the economic, historical, and institutional contexts of heritage conservation, defines key concepts, and outlines the legislative framework. The chapter dedicated to the restitution of immovable cultural heritage explains the reasons behind the current ownership structure of immovable cultural heritage. The practical section analyzes various methods of financing and evaluates their effectiveness in relation to the state budget. It considers not only the preservation of the immovable heritage fund but also its cultural utilization and public interest. The research primarily relies on data available from the Ministry of Culture, the cultural statistics of the Czech Republic, and the annual reports of the Supreme Audit Office.