Výdaje veřejných rozpočtů v návaznosti na zadávání veřejných zakázek

Regulová, Andrea

The purpose of my Master's degree thesis is to analyse the relationship between expenditures of public budgets and public contracts. The reason for my research is the spending a huge amount of funds on public procurement and the gaps of this system. The thesis is composed of seven chapters, each of them dealing with different aspects of public budgets, expenditures or public contracts. Chapter One is introductory and defines basic terminology used in the thesis: system of government budgets, budget, public budget, its function, budget process and budgetary principles. The chapter is subdivided into five parts. Chapter Two defines the content of public budget and it consists of two parts. The first one describes public revenue and their structure. Part Two focuses on public expenditure and explains the difference between public expenditure, public spending program and public spending project. Then it illustrates the structure and the content of expenditure of state budget and budget of territorial self-government units. Chapter Three explains that the revenue and the expenditure of public budgets are one part of public property and public procurement is special method how to spend funds from public budgets. Chapter Four describes public contracts, their classification, the place of law of public...

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