Options of exact comparison of professional sport and culture in Brno as a key to relocation of the city budget to these two human activities

The paper reflects justification of the local government subsidy to the organizations dealing with the management of professional sport and professional culture in Brno. The main assumption of this topic is the problem of comparing the subsidy to the professional sport which is represented mostly by the profitable market entities and to the non-profitable cultural institutions which are state-funded institutions established by the respective city (in this case - city of Brno). The article is focused on the organizations with the biggest budget represented by HC Kometa Brno (ice hockey) and FC Zbrojovka Brno (football) in the field of sport and in the cultural field by National Theatre of Brno, Brno City Theatre and Philharmonic Orchestra of Brno. The fundamental aspect is based on the assumption that the city should provide its inhabitants with the environment supporting them to visit professional sport competitions as well as presentation of professional high culture. Thus, the crucial problem is the justification of subsidies into professional sport, which was after 1989 transformed mostly into the market good at the expense of professionally run art, which is on the contrary since 90s fully financed by the local self-government (districts or municipalities). The key data, used for this project, consist of the overall presence, budgets, form of financing and background for running. Apart from this, here is a polemic on including both of these sectors in chapters of the public budgets in the framework of public economy.