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http://hdl.handle.net/11320/13813| Tytuł: | Development of budgetary rules in the Czech Republic |
| Autorzy: | Czudek, Damian |
| Słowa kluczowe: | budget budgetary discipline financial management and control |
| Data wydania: | 2022 |
| Data dodania: | 7-wrz-2022 |
| Wydawca: | International Center of Public Finance and Tax Law Research, the Faculty of Law, the University of Bialystok |
| Źródło: | Annual Center Review, nr 14-15, 2021-2022, s. 55-59 |
| Abstrakt: | 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. |
| Afiliacja: | Masaryk University, Czech Republic |
| Nota biograficzna: | Damian Czudek – is Assistant Professor at Department of Financial Law and National Economics, Masaryk University, Brno, Czech Republic and Graduate of doctoral studies in the field of Law at the Department of Financial Law and Economics at Faculty of Law, Masaryk University, Brno and the Department of Tax Law at the Faculty of Law, University of Bialystok. He deals with financial law and legal comparison (chairman of Centrum Prawa Polskiego / Centre of Polish Law). He is a member of the International Centre of Public Finance and Tax Law Research. He is specialized in issues of taxation, tax process, public administration, financial management and control and computerization in public sector. |
| E-mail: | damian@czudek.cz |
| URI: | http://hdl.handle.net/11320/13813 |
| DOI: | 10.15290/acr.2021-2022.14-15.08 |
| ISSN: | 1899-5942 |
| metadata.dc.identifier.orcid: | 0000-0002-8169-2023 |
| Typ Dokumentu: | Article |
| metadata.dc.rights.uri: | http://creativecommons.org/licenses/by-sa/3.0/pl/ |
| Właściciel praw: | Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Unported (CC BY-NC-ND 3.0) |
| Występuje w kolekcji(ach): | Annual Center Review, 2021-2022, nr 14-15 |
Pliki w tej pozycji:
| Plik | Opis | Rozmiar | Format | |
|---|---|---|---|---|
| ACR_14_15_2021_2022_D_Czudek_Development_of_budgetary_rules.pdf | 93,17 kB | Adobe PDF | Otwórz |
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