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
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DOI - Digital Object Identifier
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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
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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
50501 - Law
Result continuities
Project
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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
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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
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EID of the result in the Scopus database
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