Publication details

Development of budgetary rules in the Czech Republic



Year of publication 2022
Type Article in Periodical
Magazine / Source Annual Center Review
MU Faculty or unit

Faculty of Law

Web Open access časopisu
Keywords budget; budgetary discipline; financial management and control
Description At a time when more and more demands are made on public budgets, it is appropriate to evaluate the rules governing the institutes of budget management and consider strengthening the instruments that ensure efficient, economy and effective management of public funds. For this reason, the contribution is devoted to the analysis of the development of budgetary rules in the Czech Republic, especially to the analysis of breach of budgetary discipline, which is an important part of the financial management and control of public budgets. This article also follows the outputs of the Ministry of Finance project, co-financed by the he EEA and Norway grants 2014-2021, which is dedicated to strengthening public financial management and control.

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