Public financing of sports in the Czech Republic and the Slovak Republic: processes and their evaluation
| Autoři | |
|---|---|
| Rok publikování | 2014 |
| Druh | Článek v odborném periodiku |
| Časopis / Zdroj | Life Science Journal |
| Fakulta / Pracoviště MU | |
| Citace | |
| www | http://www.lifesciencesite.com/lsj/life1112/103_26737life111214_537_541.pdf |
| Obor | Řízení, správa a administrativa |
| Klíčová slova | Sport; public finance; transparency |
| Popis | Our paper investigates issues where sports management and public finance intersect. Both in the Czech Republic and Slovakia sports are significantly dependent on grants from different levels of public administration. But to access and use this money is not straightforward. In the first part of our paper we analyse the system of allocation of the public finance grants to sport organizations in both countries. The second part deals with two selected problems of resource allocation – transparency of allocation of public resources to sports and financial management problems connected with rigid rules regulating the use of public resources allocated to sport organizations (on the Slovak example). The results are interesting – the allocation of resources from central level is transparent, predictable, program and performance based, however this is not valid for local government grants. The obligation to use public grants to sport organizations in the same way as state budgetary organizations causes real problems form financial managers of sport bodies. |
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