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Fundamental Aspects of Budgetary Responsibility from Municipal Perspective 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%3A15220%2F19%3A73596902" target="_blank" >RIV/61989592:15220/19:73596902 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Fundamental Aspects of Budgetary Responsibility from Municipal Perspective in the Czech Republic

  • Original language description

    This article discusses the rules of budgetary responsibility contained in the new legislation that was adopted in 2017 in the Czech Republic with a special focus on the budgetary management of municipalities. Because of political contradictions, the new legislation has been adopted in the form of a simple statute and not with the force of a constitutional law as originally planned. It imposes some new obligations on municipalities related to their budgetary planning and budgetary management. Considering that the right to municipal self-government is constitutionally guaranteed in the Czech Republic, several fundamental questions regarding the compliance of this new legal regulation with the constitutionally guaranteed rights of the municipalities arise when analysing the new obligations. In this article are offered opinions and responses of the author regarding these issues. The scientific methods of analysis, induction and deduction were used in the article.

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>ost</sub> - Miscellaneous article in a specialist periodical

  • CEP classification

  • OECD FORD branch

    50501 - Law

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2019

  • Confidentiality

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

Data specific for result type

  • Name of the periodical

    Daně a finance

  • ISSN

    1801-6006

  • e-ISSN

  • Volume of the periodical

    27

  • Issue of the periodical within the volume

    3-4

  • Country of publishing house

    CZ - CZECH REPUBLIC

  • Number of pages

    6

  • Pages from-to

    44-49

  • UT code for WoS article

  • EID of the result in the Scopus database