The aim of the paper is to analyze and evaluate the variability of multi-year subsidy titles in the culture sector in a temporal and cross-sectional comparison, to determine the factors influencing the size and dynamics of subsidies, and then to compare the defined problematic areas with selected cities of the Central Bohemian Region. The analytical part shows the development of subsidies in the context of total income. Furthermore, the share of subsidy providers in the subsidy income of municipalities is examined. Subsequently, a comparison is made of the dynamics of non-investment subsidies, investment subsidies and total expenditures of municipalities. This part also includes the recalculation of subsidies per inhabitant and its evaluation over time. The key part of the paper is to find the factors that affect municipalities' spending on culture. The influence of these factors is investigated through established hypotheses.This paper also focuses on the financing of cultural policy and the formation of the concept of cultural development and gives recommendations that the district cities should adopt in the field of cultural policy.
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