Reflections on normative economic base of institutional subsidies to sport in municipalities

Sport subsidies from public funds to municipalities in the Czech Republic are carried out on the basis of the relevant provisions of the sport legislation. The economic environment in municipalities relies completely on the individual assessment and consideration of the competent authorities. Since the last normative base was abandoned, new principles, rules, methods and standards are used. Due to the optional sport-election, the development is uneven; uncontrolled and unrestrained development of sport infrastructure occurs in many municipalities with future adverse budgetary consequences. The paper, based on an analysis of expenditures to promote sport in three cities, represents the normative base of sport subsidies from public funds developed on the methodological concept of institutional and non-institutional subsidies in relation to population locations.