The goal of the thesis is to analyze structure and development of the mandatory expenditures in the Czech Republic in the period 1993-2013. The theoretical part deals with theories of public expenditures and public revenues in order to explain the importance of the mandatory expenditures in the scheme of Czech public finance. The second section of the theoretical part describes the features and legal framework with regard to the methodology of the Ministry of finance of the Czech Republic. The practical part of the thesis adopts the framework built in the theoretical part of the thesis. The most important expenditures are expenditures arising from law, which represent over 90 % of mandatory expenditures. The social transfers came into scrutiny because of special importance within this group of expenditures. The fastest growing expenditures within non-social transfers were debt-service expenditures caused by irresponsible fiscal policy of the government within the period. The other mandatory expenditures are divided into expenditures arising from other legal regulations, which are negligible, and into expenditures arising from treaties, which are very hard to cut down. The quasi-mandatory expenditures, involing defence spending and wages of employees of the public sector, were analysed in order to build up definition of mandatory expenditures in the broad sense, meaning sum of mandatory and quasi-mandatory expenditures. The last section of practical part of the thesis is devoted to comparing the development of the mandatory expenditures and mandatory expenditures in the broad sense with the development of important macroeconomic indicators, as GDP and inflation and total expenditures and revenues of the government budget. Mandatory expenditures and also mandatory expenditures in broad sense has grown during the whole period, the ratio to public revenues and public expenditures has grown, resulting in decrease of the fiscal democracy of the government and increase of the government debt.

This thesis is devoted to an analysis of mandatory expenditures in the Czech Republic, their evolution, structure and quantification. During the past fifteen years, the mandatory expenditures more than tripled, and cause a serious fiscal problems. The main reason is the huge increase in social sphere expenditures in relation to domestic debt. The main attention is focused mostly on social transfers to the people, especially on pension benefits. Another part provides a description of current pension system and the main causes of the pension reform. It also contains a comparison of two basic ways of financing pensions, PAYG and FF systems. The final part is devoted to evaluation of government proposal for pension reform and its problems that go with it. The analysis is subject to capital system from perspective of profitability and fees at private pension funds.

The first part of this thesis is investigating the mandatory expenditures. Mandatory expenditures represent facultative expenditures of the state budget. During ten last years significant increase in mandatory expenditures has been seen not only in absolute numbers but also in relative numbers. The proportion of mandatory expenditures in state budget and GDP has increased. Room for other expenditures is diminishing which is threatening long-term stability of public finance. The Mandatory expenditures have become essential problem of public finance. I pay attention especially to social transfer payments. Next part of this thesis is aimed at social sphere of the public finance reform in which government took up activities last year. First of all the causes of reform are analyzed. Besides mandatory expenditures there is great importance of demographic processes and state deficit too. Thesis describes particular changes in social policy and their impact on state budget.

The paper is focused on the analysis of mandatory expenditures and mainly on disability pensins. There is also described pension system of the Czech republic. I specify the conditions for granting disability pensions and their amount and progress. I include the employment of disabled persons.

The goal of this thesis is focusing on analysis of fiscal arrangements that has been passed by the government in accordance with the public budget stabilization act, which should be proper reaction to improve bad development in public finance of the Czech Republic and in general government debt, which has been mainly caused by increasing of the mandatory social expenditures. After defining the main essence of the public finance theory, the work is focusing on quantify and evaluate the main effects of reform arrangements divided into three main parts, such as effects of taxation, effects of social sphere and effects of the health finance. The period of the concern of this analysis is the year of 2008, first year of reform arrangements validity. After evaluation, the next part of the interest is public deficit and the analysis of general government debt. The main aim is to define what are the basic factors, which affects the ratio of government debt on GDP nominal called as "relative ratio of government debt" The thesis also includes a few calculations of how the relative ratio could be if we change some of factors of determination of the model.

This thesis analyzes the development of mandatory expenditures in the Czech Republic, especially unemployment benefits for the years 2010 and 2011. In the first part of the work I analyze in detail the structure of mandatory expenditures and graphically depicts their development until 2010. The second chapter is devoted to the national employment policy and its structure. Detail is characterized by an active employment policy and its instruments. The final chapter is devoted to passive employment policy, development and the amount of unemployment benefits and whether this contribution may discourage work.

O estudo trata do conjunto de regras e princípios que regulam a despesa pública no Brasil, tendo como enfoque principal a disciplina da despesa pública o ponto de vista do gestor público. Constatou-se a necessidade de ampliação do conceito de despesa pública, para abranger a despesa pública no seu aspecto agregado e para abranger as despesas off-budget, tais como, o gasto tributário e os benefícios creditícios. A despesa pública em sentido amplo constitui instrumento para a implementação de políticas públicas. O conceito amplo de despesa público resulta numa diversidade de regimes jurídicos do gasto público, que, entretanto, estão sujeitos a um núcleo comum de princípios jurídicos constitucionais. A diversidade de regimes jurídicos decorre da variedade de organizações estatais e paraestatais sujeitas ao controle financeiro e da variedade de operações que podem ser enquadradas como despesa pública em sentido amplo. Dentre os princípios jurídicos que disciplinam o gasto público, destacam-se os princípios da legalidade, legitimidade, economicidade e transparência. O princípio da legalidade da despesa pública é visto sob diferentes aspectos: a legalidade orçamentária, a legalidade global, a legalidade procedimental e a legalidade específica. Os princípios do gasto público e o contexto da despesa pública constituem recursos para a interpretação das normas e para a integração de lacunas. O direito dos gastos públicos não pode ser visto como um subconjunto do direito orçamentário, uma vez que o orçamento constitui apenas um dos condicionantes do gasto público, ainda assim, somente dos gastos sujeitos à legalidade orçamentária. O fenômeno da desorçamentação, a existência de normas de caráter permanente que disciplinam a despesa pública, a possibilidade de alteração e retificação do orçamento pelo poder executivo e a margem de discricionariedade concedida pelas dotações orçamentárias com títulos genéricos evidenciam a reduzida importância da lei orçamentária na disciplina do gasto público. / This study deals with the set of rules and principles governing public spending in Brazil, with the main focus on the public manager´s point of view. It concluded to be necessary to expand the concept of public spending to cover public spending in aggregate and to cover off-budget expenditures, such as the tax expeditures and the loans benefits. The public spending in the broad sense is an instrument for implementation of public policies. The broad concept of public spending results in a diversity of legal systems of public expenditure, which, however, are subject to a common core of constitutional legal principles. Different legal regimes stems from the variety of state and parastatal organizations subject to financial control and the variety of operations that can be classified as public expenditure broadly. Among the legal principles governing public spending, we highlight the principles of legality, legitimacy, economy and transparency. The principle of legality of public expenditure is seen under different aspects: the budget legality, global legality, procedural legality and legal reservation. The principles of public spending and the context of public expenditure are resources for norm interpretation and for the integration of legal gaps. The public expenditures law cannot be seen as a subset of the budget law, once the budget is only one of the determinants of public spending, and even though, only the spending subject to budgetary legality. The phenomenon of off-budget expenditures, the existence of permanent rules governing public expenditure, the possibility of amendment and correction of the budget by the executive power and the discretion granted by the budgetary allocations with generic titles show the reduced importance of the budget law to the legal discipline of public spending.

This thesis deals with issues of the public debt of Czech Republic. The aim of this thesis is to find the causes that contribute to adverse developments affecting fiscal imbalances. The set target based on the fundamental hypothesis that the current state of public debt is not due only to economic deficit. The hypothesis is confirmed by the finding that public debt is mainly due to the accumulation of annual budget shortfall, which were formed even in times of economic growth. The theoretical part deals with structure, methodology and opportunities in funding fiscal imbalances. The practical section assesses the development of key entries of public finances in years 2000 to 2012, when Czech economy went through a period of expansion followed by a period of recession. Own contribution of this work lies in trend analysis examined quantities in relation to GDP and the subsequent assessment of urgency of their development. Conclusion of the practical part is dedicated to the key issues that emerged from previous analyzes and proposes possible measures to tackle them.