Publication details

Finansovoje pravo i češskaja konstitucija

Title in English Financial law and czech constitution
Authors

MRKÝVKA Petr

Year of publication 2009
Type Article in Proceedings
Conference Konstitucionno-pravovoje regulirovanieje obščestvennych otnošenij v Respublike Belarus´ i drugich jevropejskich gosudarstvach
MU Faculty or unit

Faculty of Law

Citation
Field Law sciences
Keywords Czech republic; constitutional law; financial law; tax law; budget law
Description The current constitution of the Czech Republic in comparison with other states has very limited adjustment of the financial foundations of law. The Constitution is the fundamental legal principles of the state budget, the economic base of local authorities, central banks and the Supreme Audit Office. Under the Charter of fundamental rights and freedoms set out the basic principle of taxation and charges - the introduction and selection of exclusively Czech law. Current state finance law, growing state budget deficit and the financial crisis leads to reflection on the need to improve the constitutional foundations of public finance.
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