Budget process of municipalities in the Czech Republic

Bachelor thesis analyse municipal budget process in the Czech Republic with accent to economical principle and budget function. First part summarize methods, information and function related with municipal budget process got from specialised literature. Whole these knowledges are used in the second part. There is concrete ranking of municipal budget process {--} town Milevsko, village Přeborov. In that municipals is analysed each phase of municipal budget process. Graphs and tables are used for evaluation because of better overview. Process compare produce is, that municipal size don{\crq}t bring diversity in budget process, but it is the one element which affect budget itself