Relationship between municipal budget management and political cycle in regional main cities of the Czech Republic

Abstract

Public budget management is an important issue determining public service provision, fulfilment of public interests, realizing politics in general and many other aspects public sector. Public budget management should follow regulations related to good governance, effectivity, efficiency and effectiveness, responsibility, transparency etc. On the other hand, there is strong connection to political representation and political interests that could influence public budget management. This paper focused on relationship between public budget management and political (election) cycle on the municipal level of regional capitals of the Czech Republic. The research question asks whether there is a relationship between municipal public spendings and political (election) cycle. Simple descriptive and comparative analysis was applied. The results indicate some mutual relationship, respecting findings of academic research.