Performance audit in public institutions in 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%3A73581315" target="_blank" >RIV/61989592:15210/17:73581315 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.20869/AUDITF/2017/147/430" target="_blank" >http://dx.doi.org/10.20869/AUDITF/2017/147/430</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.20869/AUDITF/2017/147/430" target="_blank" >10.20869/AUDITF/2017/147/430</a>
Alternative languages
Result language
angličtina
Original language name
Performance audit in public institutions in the Czech Republic
Original language description
Public economics examine 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. Long-term sustainability of public finances is in the interests of society as a whole and therefore is interesting for scientific research worldwide. 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. Analyzed data and indicators were obtained from sources of Czech Statistical Institute and Czech Ministry of Finance with the follow use of absolute and relative indicators applied for each size group of public budget entity. On this basis the paper suggests possible changes and consolidation of municipal and local government budgets in the Czech Republic.
Czech name
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Czech description
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Classification
Type
J<sub>ost</sub> - Miscellaneous article in a specialist periodical
CEP classification
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OECD FORD branch
50206 - Finance
Result continuities
Project
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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
Name of the periodical
Audit Financiar
ISSN
1583-5812
e-ISSN
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Volume of the periodical
15
Issue of the periodical within the volume
3
Country of publishing house
RO - ROMANIA
Number of pages
10
Pages from-to
430-439
UT code for WoS article
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EID of the result in the Scopus database
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