Publication details
Několik poznámek k rozpočtovému procesu obcí
| Title in English | Few notes on the budget process of municipalities |
|---|---|
| Authors | |
| Year of publication | 2018 |
| Type | Article in Periodical |
| Magazine / Source | Daně a finance |
| MU Faculty or unit | |
| Citation | |
| Web | |
| Keywords | Municipality; rozpočet; budgetary management; budget process |
| Attached files | |
| Description | The article deals with current issues in the field of budgetary law in the Czech Republic by the functioning of the municipal financial system. Attention is focused on selected aspects of the budgetary process, its individual stages and, at the same time, the budgetary principles that govern the process. At the same time, the creation of money funds, whether purpose-built or not, as part of the financial system at the level of territorial self-government, is also mentioned here. The author of this article provides readers with a brief analysis of this issue and complements it with their own opinions and lessons learned from practice. |