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AUDIT OF MUNICIPALITIES AND LOCAL GOVERNMENT UNITS - THE CASE STUDY OF THE CZECH REPUBLIC

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989592%3A15210%2F17%3A73580781" target="_blank" >RIV/61989592:15210/17:73580781 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    AUDIT OF MUNICIPALITIES AND LOCAL GOVERNMENT UNITS - THE CASE STUDY OF THE CZECH REPUBLIC

  • Original language description

    Public economics examines the influence of the state on economic equality and efficiency, and on conduction of business entities in connection with the various tax systems and individual behavior in private consumption. To manage the public economy is thorough knowledge of the real decision-making and allocation mechanisms. From a budgetary perspective, the public economy in the Czech Republic is characterized mainly by the state budget, 6,249 municipal budgets and 14 budgets of local government units. These all units are together subject to annual statutory audit, which mainly represents the analysis of the system of the Audit informative and monitoring indicators (ASIMI). The paper analyzes the outcome of the audit with the use of absolute and relative indicators and suggests possible changes and consolidation of municipal and local government budgets in the Czech Republic.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

  • OECD FORD branch

    50204 - Business and management

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2017

  • Confidentiality

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

Data specific for result type

  • Article name in the collection

    Challenges of the Knowledge Society

  • ISBN

  • ISSN

    2359-9227

  • e-ISSN

    neuvedeno

  • Number of pages

    6

  • Pages from-to

    731-736

  • Publisher name

    Nicolae Titulescu University, Bucharest, Romania

  • Place of publication

    Bucharest

  • Event location

    Bucharest, Romania

  • Event date

    May 12, 2017

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article