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Comparative Study on Refunds Stipulated in the Budgetary Discipline Enforcement Regulatory Framework in the Visegrád Countries

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F24%3A10482538" target="_blank" >RIV/00216208:11220/24:10482538 - isvavai.cz</a>

  • Result on the web

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

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Comparative Study on Refunds Stipulated in the Budgetary Discipline Enforcement Regulatory Framework in the Visegrád Countries

  • Original language description

    Refunds play a crucial role in enforcing budgetary discipline across regulatory frameworks, ensuring that public funds remain aligned with their intended purposes. This article aims to explore the similarities and differences of the budgetary enforcement regulatory framework with respect to refunds among Visegrád countries. The article concludes that the legal regulation of the refunds is considerably similar, however, there are several notable differences in the refund regulation amongst the Visegrád countries that are further discussed in the article. Utilizing a comparative method of research, primarily based on a questionnaire survey conducted by the authors and responded to by a team of legal scholars, this article offers valuable insights for legal scholarship and policymaking within the Visegrád countries.

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database

  • CEP classification

  • OECD FORD branch

    50501 - Law

Result continuities

  • 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)

Others

  • Publication year

    2024

  • Confidentiality

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

Data specific for result type

  • Name of the periodical

    The Lawyer Quarterly

  • ISSN

    1805-8396

  • e-ISSN

    1805-840X

  • Volume of the periodical

    14

  • Issue of the periodical within the volume

    3

  • Country of publishing house

    CZ - CZECH REPUBLIC

  • Number of pages

    19

  • Pages from-to

    290-308

  • UT code for WoS article

  • EID of the result in the Scopus database

    2-s2.0-85204397695