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Due to the change of the political system in the Czech Republic, there have been numerous changes also in the area of sport in the course of the last twenty years. The former sports clubs have taken the legal form of a citizens association and at present many sport clubs, as citizens association are being transformed into companies, mostly public limited companies and joint-stock companies with their own conduct of business. Sport can no more be considered only as a complex of various movement activities with substantial educational and a formative effect and a positive impact on human health within the meaning of creating a healthy lifestyle or compensation of workload in the form of recreation and regeneration of physical and mental abilities. The present-day sport must also be viewed as an important economic factor with considerable contribution to national economy. Every well functioning government should properly evaluate the importance of sport, considering its various aspects and benefits for an individual as well as for the society and contribute to the development of sport, promote it and support it financially. Besides other things, the following text also monitors the volume of public expenditures on sports environment and the income arising from sport channelled into the national budget of the Czech Republic within the context of the European Union countries.
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