Regulatory Model of the Budgetary Discipline Enforcement

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F23%3A10465149" target="_blank" >RIV/00216208:11220/23:10465149 - isvavai.cz</a>

Result on the web

<a href="https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=XVMU~I7N1w" target="_blank" >https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=XVMU~I7N1w</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.17951/sil.2023.32.1.11-39" target="_blank" >10.17951/sil.2023.32.1.11-39</a>

Result language

angličtina

Original language name

Regulatory Model of the Budgetary Discipline Enforcement

Original language description

The budgetary discipline is an important part of a proper public expenditure management. However, it is not a well-researched subject with a strong theoretical background, nor is it in many countries well-arranged and systematic in practice. This scientific article aims to contribute to the emerging jurisprudential theoretical background of the budgetary discipline area with a proposal of a regulatory model of the budgetary discipline enforcement, which would allow to address relevant issues identified in an empirical study in a consistent manner, maximising the enforceability of the desired outcomes, while remaining clear and understandable. The article is based on a normative method of research based on a survey of a related theoretical literature covering all aspects of the proposed model. The goal of the article is to lay down the first step in a broader research of this area. Based on the model proposed in the article, it will be possible to perform the empirical research of the actual legal instruments, which are currently in force, in the steps, which will follow afterwards. The proposed model is theoretical and not related to a specific country. However, it shall be usable as a normative benchmark in an empirical study of any country&apos;s budgetary discipline regulation to explain the causes of its problems.

Czech name

—

Czech description

—

Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

—

OECD FORD branch

50501 - Law

Project

<a href="/en/project/GA22-06792S" target="_blank" >GA22-06792S: Unified and clear legal regulation model for the enforcement of the budgetary discipline in Central Europe</a><br>

Continuities

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year

2023

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Studia Iuridica Lublinensia

ISSN

1731-6375

e-ISSN

2449-8289

Volume of the periodical

32

Issue of the periodical within the volume

1

Country of publishing house

PL - POLAND

Number of pages

29

Pages from-to

11-39

UT code for WoS article

—

EID of the result in the Scopus database

2-s2.0-85152917855