Budgetary Law in the Czech Republic in Times  of Multi-Crisis

l 2025

Budgetary Law in the Czech Republic in Times of Multi-Crisis

TOMÁŠKOVÁ, Eva

Základní údaje

Originální název

Budgetary Law in the Czech Republic in Times of Multi-Crisis

Název česky

Rozpočtové právo v České republice v době multikrizí

Autoři

TOMÁŠKOVÁ, Eva

Vydání

1. vyd. Košice, Public Finance, Taxation and Financial Regulation in Times of Multi-Crisis, od s. 27-46, 20 s. 2025

Nakladatel

ŠafárikPress

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku (neindexovaná)

Obor

50501 Law

Stát vydavatele

Slovensko

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

elektronická verze "online"

Označené pro přenos do RIV

Organizační jednotka

Právnická fakulta

ISBN

978-80-574-0477-4

DOI

https://doi.org/10.33542/PFT-0477-4

Klíčová slova anglicky

Public finance; multi-crisis; state budget; budgets of territorial self-government units; rules of budgetary responsibility

Štítky

rivok

Příznaky

Recenzováno

Změněno: 13. 3. 2026 15:23, Mgr. Petra Georgala

Anotace

V originále

The report focuses on changes in the field of budget law that have taken place in recent years in response to factors that caused a multi-crisis. The aim of this report is to assess the impact of multiple overlapping crises on public finance in the Czech Republic. To achieve this objective, the methods of description, analysis, and comparison will be employed. First, the background of the budgetary law in the Czech Republic is briefly described. Next, the changes that were the cause of the multi-crisis and their effects on the economy and society are presented. The first significant cause was the COVID-19 pandemic, the second cause was the war conflict in Ukraine, and third cause was high inflation. In following part, individual changes associated with the state budget, as well as the budgets of territorial self-government units and the rules of budgetary responsibility, are presented chronologically. Amendments are supplemented with comments and evaluations from the Fiscal Council and the Supreme Audit Office.

Návaznosti

MUNI/A/1574/2024, interní kód MU

Název: Spravedlivé daně a nerovnosti ve zdaňování

Investor: Masarykova univerzita, Spravedlivé daně a nerovnosti ve zdaňování

Citovat

TOMÁŠKOVÁ, Eva. Budgetary Law in the Czech Republic in Times of Multi-Crisis. Online. In Public Finance, Taxation and Financial Regulation in Times of Multi-Crisis. 1. vyd. Košice: ŠafárikPress, 2025, s. 27-46. ISBN 978-80-574-0477-4. Dostupné z: https://doi.org/10.33542/PFT-0477-4.

@inproceedings{2551297,
   author = {Tomášková, Eva},
   address = {Košice},
   booktitle = {Public Finance, Taxation and Financial Regulation in Times of Multi-Crisis},
   doi = {https://doi.org/10.33542/PFT-0477-4},
   edition = {1. vyd.},
   keywords = {Public finance; multi-crisis; state budget; budgets of territorial self-government units; rules of budgetary responsibility},
   howpublished = {elektronická verze "online"},
   language = {eng},
   location = {Košice},
   isbn = {978-80-574-0477-4},
   pages = {27-46},
   publisher = {ŠafárikPress},
   title = {Budgetary Law in the Czech Republic in Times of Multi-Crisis},
   year = {2025}
}

TY  - CONF
ID  - 2551297
AU  - Tomášková, Eva
PY  - 2025
TI  - Budgetary Law in the Czech Republic in Times of Multi-Crisis
PB  - ŠafárikPress
CY  - Košice
SN  - 9788057404774
KW  - Public finance
KW  - multi-crisis
KW  - state budget
KW  - budgets of territorial self-government units
KW  - rules of budgetary responsibility
N2  - The report focuses on changes in the field of budget law that have taken place in recent years in response to factors that caused a multi-crisis. The aim of this report is to assess the impact of multiple overlapping crises on public finance in the Czech Republic. To achieve this objective, the methods of description, analysis, and comparison will be employed. First, the background of the budgetary law in the Czech Republic is briefly described. Next, the changes that were the cause of the multi-crisis and their effects on the economy and society are presented. The first significant cause was the COVID-19 pandemic, the second cause was the war conflict in Ukraine, and third cause was high inflation. In following part, individual changes associated with the state budget, as well as the budgets of territorial self-government units and the rules of budgetary responsibility, are presented chronologically. Amendments are supplemented with comments and evaluations from the Fiscal Council and the Supreme Audit Office.
ER  -

TOMÁŠKOVÁ, Eva. Budgetary Law in the Czech Republic in Times of Multi-Crisis. Online. In \textit{Public Finance, Taxation and Financial Regulation in Times of Multi-Crisis}. 1. vyd. Košice: ŠafárikPress, 2025, s.~27-46. ISBN~978-80-574-0477-4. Dostupné z: https://doi.org/10.33542/PFT-0477-4.

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