Position of state funds in the Slovak and the Czech Republics

The aim of the thesis is to present consistent analysis of the given topic dealing with state funds in the Slovak and the Czech Republics, emphasising their positions that directly stem from the content of the legal form that is a part of legal order of the two above mentioned states. State funds are regulated by fiscal law that is understood as a sub-branch of fiscal law within which these are defined as a corporate body established on the basis of law and they have a position of decentralised administrative units. The goal of the thesis is to clarify the analysed topic and to offer a detailed review and conclusion of the topic by means of its analysis. In the work we implemented the method of comparative analysis by means of which we were able to detect similarities and differences of the legal status or of state funds and their functioning. Key words: state funds, position of state funds, income of the fund, expenditures of the fund, conditions for granting the money for the fund, form of using the grants of the fund, fiscal law, dotation and loans