CZUDEK, Damian. Development of budgetary rules in the Czech Republic. Annual Center Review. Bialystok: International Center of Public Finance and Tax Law Research, the Faculty of Law, the University of Bialystok, 2022, 2021-2022, 14-15, p. 55-59. ISSN 1899-5942. Available from: https://dx.doi.org/10.15290/acr.2021-2022.14-15.08.
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Basic information
Original name Development of budgetary rules in the Czech Republic
Authors CZUDEK, Damian (203 Czech Republic, guarantor, belonging to the institution).
Edition Annual Center Review, Bialystok, International Center of Public Finance and Tax Law Research, the Faculty of Law, the University of Bialystok, 2022, 1899-5942.
Other information
Original language English
Type of outcome Article in a journal
Field of Study 50501 Law
Country of publisher Poland
Confidentiality degree is not subject to a state or trade secret
WWW Open access časopisu
RIV identification code RIV/00216224:14220/22:00127419
Organization unit Faculty of Law
Doi http://dx.doi.org/10.15290/acr.2021-2022.14-15.08
Keywords (in Czech) rozpočet; rozpočtová proavidla; finanční řízení a kontrola
Keywords in English budget; budgetary discipline; financial management and control
Tags rivok
Tags International impact, Reviewed
Changed by Changed by: Mgr. Petra Georgala, učo 32967. Changed: 21/3/2023 14:02.
Abstract
At a time when more and more demands are made on public budgets, it is appropriate to evaluate the rules governing the institutes of budget management and consider strengthening the instruments that ensure efficient, economy and effective management of public funds. For this reason, the contribution is devoted to the analysis of the development of budgetary rules in the Czech Republic, especially to the analysis of breach of budgetary discipline, which is an important part of the financial management and control of public budgets. This article also follows the outputs of the Ministry of Finance project, co-financed by the he EEA and Norway grants 2014-2021, which is dedicated to strengthening public financial management and control.
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