The diploma thesis deals with the transformation of the Czech budgeting paradigm for the Ministry of Defence, especially after February 24, 2022, i.e. the Russian military attack on Ukraine. Among other things, in response to this act, the Czech Republic decided to pass the new defence financing legislative act, which is intended to ensure long-term stable financing of the so-called strategic projects of the army for the defence, through the use of "standard state liquidity management tools... show full abstractThe diploma thesis deals with the transformation of the Czech budgeting paradigm for the Ministry of Defence, especially after February 24, 2022, i.e. the Russian military attack on Ukraine. Among other things, in response to this act, the Czech Republic decided to pass the new defence financing legislative act, which is intended to ensure long-term stable financing of the so-called strategic projects of the army for the defence, through the use of "standard state liquidity management tools". In the context of the theory of public goods, public finances and the public sector and the theoretical starting points of the concept of security economics, which is still little known in the Czech Republic, the various general specifics of the financing of the Ministry of Defence are subjected to analysis, as well as the financial and budgeting instruments of the new law on defence financing, with an emphasis on "standard instruments state liquidity management" and so-called claims from unconsumed expenses. The new method of financing is subsequently compared with alternative variants of extra-budgetary fund financing - on the one hand, by establishing a classic state fund according to the parameters of budget rules, on the other hand, by using an intra-ministerial reserve fund. However, according to the research carried out, both of these options appear to be financially and administratively more demanding and are only suitable in the case of multi-source, purpose-built financing. At the end, a short comparative research of the budgeting models of defence ministries in other countries of the V4 region, which each decided to solve the financing of their defence capability in the new European security climate in their own way, and which can serve as a suitable source of inspiration for the domestic budgeting practice for further thinking about effective, economical, and efficient provision of such a specific public good as the security and defence of the state. |