State funds

This thesis is focused on financing of public goods through state funds, especially on the State Fund for Transport Infrastructure. The work consists of a general part, which is divided into three chapters focused on state funds, and special part, which is divided into two chapters focused on the State Fund for Transport Infrastructure. The first chapter of the general part at the beginning explains the terms of the budget and the budgetary system, and then presents the budgetary system of the Czech Republic. The second part deals with the term of fund management and explains setting of public funds system in the CzechRepublic. The second chapter of the general part deals with the general characteristics of state funds. At the beginning discusses the benefits of financing through state funds, then provides a brief overview of the history of state funds in the Czech Republic and at the end discusses the common characteristics and differences of the budgetary process and organizational structure of state funds. The third chapter of the general part is concerned on revenues and expenditures of state funds. The first subpart at the beginning compares the legal regulation of revenues and expenditures of state funds, then derives a typology of revenues and expenses and finally classifies legal categories..