The diploma thesis describes the definition, function and the stucture of public expenditures. It deals with general factors of increase in public expenditures, important growth theories and their efficiency. This thesis explains the formation and the character of the public administration, reasons for its decentralisation. It shows the position of the regional structure in the public administration system and it handles with the basic ideas of the regional policy. The second part presents the public administration and the stucture of public expenditures in the Czech Republic. The analysis of expenditures of the state budget in the Czech Republic during the period 1995 -- 2007 follows. It observes their stucture, development and the most important growth factors where the influence of growth in GDP and the inflation excels. The main chapter deals with the analysis of regional expenditures during last years. It uses the regional contribution to GDP and the number of the population for the comparison of expenditures of the particular regions and demonstration of their minor disproportions. In the sphere of managing of regional expenditures it denominates recognized deficiencies and suggests some solutions to problemes such as the breatch of plans, non-transparent subsidies, unnoticed documentation, missing penal system, slow implementation of modern budgeting methods.

Title: The role of the region in sport development - Case study of Liberec region Objectives: The main objective of this thesis is set to analyse the role of the region bodies of authority in sport development illustrated by a concrete example of the Liberec region. A partial objective is to describe and analyse tools of the regional sport policy and to analyse regional budget sport financing. Methods: There was used the case study design in the diploma thesis to find out the situation of sport policy in Liberec region. Informations were collected from the documents, which are available in public and from internal documents. For data collection there was also used a method of semi - structured interview. Content analysis of documents and interviews was used for the evaluation. Then the SWOT analysis was worked up. Results: In the thesis, the most important tools of the Liberec region sport policy were described. The regional budget was allocated to sport the most funds in 2008, when the amount exceeds 120 million CZK. This fact was affected by organizing international sport events in the Liberec region. Currently, the sport is supported by an amount representing approximately 3 % of the total region budget. when organizing major sport events region often takes over patronage, but the region itself...

This diploma thesis deals with the financial management of the regions in Czech Republic and its relation to the regional development. The diploma thesis is separated into two parts. The first part of diploma thesis deals with regions as autonomous unit. In this part are defined competences and authorities of regions, the structure and the trends of regional budget. It is emphazed on regional policy and expenditures on support of regional development. The aim of the diploma thesis is to analyze the regional financial management with relation to the regional policy of selected region. For analysis was chosen Vysocina Region. Vysocina Region realizes his regional policy trough strategicy document - Regional Development Plan of Vysocina Region. Regional policy is financed by the resources of regional budget and by two funds -- Vysocina Fund and Fund of strategical reserves.

This thesis deals with an analysis of the economic performance of the Pardubice region and with an evaluation of a selected regional development project. It is divided into two parts. Firstly, the historical development and the current status of local governance in the Czech Republic are defined in the theoretical part. Further, the definition of regional policy with the emphasis on the role of the region in regional development is provided. Final section of the theoretical part is dedicated to the financial aspects of local governance, particularly to detailed description of the income and expenditure components of the budget. The analytical part of this thesis begins with the characteristics of the Pardubice region, especially from the geographical and socio-economic perspectives and continues with the analysis of economic performance of the Pardubice region in the period 2011 -- 2013. A comparison of the indebtedness of this region with other regions and the national average is added. Final part of the thesis provides an assessment of the selected regional development project called "Effective Public Administration and Friendly Public Services -- Smart Administration".

В науке и практике наибольшее внимание уделяется вопросам формирования налоговых поступлений, так как они составляют наибольшую долю поступлений в бюджет. Вместе с тем, учитывая противоречивые тенденции экономического развития и как следствие нестабильное поступление налоговых доходов, необходимо обратить внимание на формирование неналоговых доходов бюджета, в том числе доходов от приватизации унитарных предприятий и акций акционерных обществ, которые могут выступить в качестве дополнительной основы стабильности доходной базы бюджета. Неналоговые доходы являются составной частью доходов всех бюджетов бюджетной системы Российской Федерации. Целью исследования является теоретический и практический анализ формирования доходов от приватизации унитарных предприятий и акций акционерных обществ, а также поиск путей совершенствования их собираемости. Практическая значимость заключается в возможности использования рекомендаций по дальнейшему совершенствованию собираемости доходов от приватизации унитарных предприятий и акций акционерных обществ в Свердловской области и других субъектах Российской Федерации, что позволит повысить значимость неналоговых доходов при формировании бюджетов на очередной финансовый год. / In science and practice most attention is paid to questions of formation of tax revenues, as they account for the greatest share of revenues. However, given the contradictory trends of economic development and as a consequence unstable the tax revenues necessary to pay attention to the formation of non-tax budget revenues, including revenues from the privatisation of unitary enterprises and shares of joint stock companies, which can act as additional bases of stability of the revenue base budget. Non-tax revenues are an integral part of the income of all budgets of the budgetary system of the Russian Federation. The aim of the study is a theoretical and practical analysis of revenue generation from the privatization of unitary enterprises and shares of joint stock companies, as well as finding ways to improve their collection. Practical significance consists in possibility of use recommendations for further improvement in revenue collection from privatization of unitary enterprises and shares of joint stock companies in the Sverdlovsk region and other Russian regions, which will increase the importance of non-tax revenues in budget for the next fiscal year.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию расходной части регионального бюджета Свердловской области. Предметом исследования выступают экономические отношения, возникающие в ходе и исполнения регионального бюджета. Основной целью магистерской диссертации является анализ механизма исполнения расходной части бюджета субъекта Российской Федерации, а также анализ оценки качества управления реализации государственных программ, включающий разработку предложений по их совершенствованию. В заключении обозначены рекомендации по совершенствованию реализации государственных программ для объекта исследования. / Graduation work (master's thesis) is devoted to the study of the expenditure side of the regional budget of the Sverdlovsk region. The subject of the study is economic relations arising in the course and execution of the regional budget. The main goal of the master's thesis is to analyze the mechanism for the execution of the expenditure side of the budget of the constituent entity of the Russian Federation, as well as to analyze the assessment of the quality of management of the implementation of state programs, including the development of proposals for their improvement. In conclusion, recommendations for improving the implementation of state programs for the object of study are outlined.

Структура магистерской диссертации включает в себя введение, три главы, заключение, список использованных источников. В первой главе рассмотрены теоретические основы и законодательная база предоставления субвенций бюджетам бюджетной системы Российской Федерации. Во второй главе исследованы методические основы и проведен анализ предоставления субвенций региональным и местным бюджетам на примере консолидированного бюджета Свердловской области. В третьей главе предложены пути совершенствования порядка предоставления субвенций на финансовое обеспечение расходных обязательств субъектов РФ и муниципальных образований. В заключении сформированы основные выводы. / The structure of the master's thesis includes an introduction, three chapters, a conclusion, and a list of sources used. The first chapter discusses the theoretical foundations and legislative framework for the provision of subsidies to the budgets of the budgetary system of the Russian Federation. The second chapter explores the methodological foundations and analyzes the provision of subventions to regional and local budgets on the example of the consolidated budget of the Sverdlovsk region. The third chapter proposes ways to improve the procedure for providing subventions for financial support of expenditure obligations of constituent entities of the Russian Federation and municipalities. In conclusion, the main conclusions are formed.

The presented diploma thesis deals with economic activities of regions of the Czech Republic with a special focus on funding of regional development; the region of Hradec Králové was taken as a concrete example for this purpose. The thesis is divided into two parts. The first part of the thesis focuses on the issue of operating and funding of the regions of the Czech Republic with respect to the structure and development of incomes and expenses of regional budgets between the years 2001 and 2012. The second part of the thesis focuses on economic activities of the concrete region in relation to the regional development. The region of Hradec Králové was chosen for the analysis. The Programme of the Regional Development is the fundamental strategic document via which the region implements support of the regional development. In the case of the region of Hradec Králové, the regional development is implemented via the following financial instruments- the regional budget, Subsidy Fund, and Regional Innovative Fund.

The thesis analyzes economic performance the Vysočina Region, while the main focus is on the means of financing of regional development. The work is dividend into two parts. Theoretical section discusses significance and functioning of a local government in the Czech Republic and basic aspects of implementation of regional policies within international, national and regional context. The analytical part of the thesis overviews economic performance of Vysočina Region in the 2010 -- 2012 period, which was characterized by budget surpluses due to conservative budgetary policy. Secondly, the section is devoted to Vysočina's Development Programme, whereby support for regional advancement is being secured. Last but not least, it is commented on matters restraining regional advancement, such as weak services sector, thin presence of so-called high-tech industries, low proportion of college-educated population etc.

Структура магистерской диссертации включает в себя введение, три главы, заключение, библиографический список. Во введении обоснована актуальность темы исследования, определены цель и задачи, выделены объект и предмет исследования, рассмотрена методическая и информационная база, раскрыты научная новизна и практическая значимость работы, проведена апробация результатов исследования. В первой главе рассмотрены теоретические основы формирования бюджета субъекта Российской Федерации. Изучена экономическая сущность, состав и структура доходов регионального бюджета. Рассмотрены методы бюджетного планирования доходной базы областного бюджета. Во второй главе проведен анализ финансового состояния бюджета субъекта Российской Федерации. Дана общая экономическая характеристика бюджета Свердловской области и проведен анализ обеспеченности доходами. Также определены направления обеспечения сбалансированности и повышения устойчивости регионального бюджета. В третьей главе определены проблемы и направления развития, укрепления доходной базы бюджета субъекта Российской Федерации. В заключении выпускной квалификационной работы представлены основные результаты исследования и сформированы основные выводы по развитию и укреплению доходной базы регионального бюджета. / The structure of the master's thesis includes an introduction, three chapters, a conclusion, and a bibliography. The introduction substantiates the relevance of the research topic, defines the goal and objectives, identifies the object and subject of the research, reviews the methodological and information base, reveals the scientific novelty and practical significance of the work, and tests the research results. The first chapter examines the theoretical foundations of the formation of the budget of a constituent entity of the Russian Federation. The economic essence, composition and structure of regional budget revenues have been studied. Methods of budget planning of the revenue base of the regional budget are considered. In the second chapter, an analysis of the financial state of the budget of a constituent entity of the Russian Federation is carried out. A general economic characteristic of the budget of the Sverdlovsk region is given and an analysis of income security is carried out. Directions for ensuring balance and increasing the sustainability of the regional budget have also been identified. The third chapter identifies problems and directions for development and strengthening the revenue base of the budget of a constituent entity of the Russian Federation. At the conclusion of the final qualifying work, the main results of the study are presented and the main conclusions on the development and strengthening of the revenue base of the regional budget are formed.