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

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název periodika

Daně a finance

ISSN

1801-6006

e-ISSN

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Svazek periodika

27

Číslo periodika v rámci svazku

3-4

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

6

Strana od-do

44-49

Kód UT WoS článku

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EID výsledku v databázi Scopus

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