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dc.contributor.authorCzudek, Damian-
dc.date.accessioned2022-09-07T10:25:09Z-
dc.date.available2022-09-07T10:25:09Z-
dc.date.issued2022-
dc.identifier.citationAnnual Center Review, nr 14-15, 2021-2022, s. 55-59pl
dc.identifier.issn1899-5942-
dc.identifier.urihttp://hdl.handle.net/11320/13813-
dc.description.abstractAt 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.pl
dc.language.isoenpl
dc.publisherInternational Center of Public Finance and Tax Law Research, the Faculty of Law, the University of Bialystokpl
dc.rightsUznanie autorstwa-Na tych samych warunkach 3.0 Polska-
dc.rights.urihttp://creativecommons.org/licenses/by-sa/3.0/pl/-
dc.subjectbudgetpl
dc.subjectbudgetary disciplinepl
dc.subjectfinancial management and controlpl
dc.titleDevelopment of budgetary rules in the Czech Republicpl
dc.typeArticlepl
dc.rights.holderUznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Unported (CC BY-NC-ND 3.0)pl
dc.identifier.doi10.15290/acr.2021-2022.14-15.08-
dc.description.Emaildamian@czudek.czpl
dc.description.BiographicalnoteDamian 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.pl
dc.description.AffiliationMasaryk University, Czech Republicpl
dc.description.referencesAct No. 137/1970 Coll., on the rules for the national budget of the Czechoslovak Federation and on the management principles for budget resources of the national budgets of the federation and republics, (repealed).pl
dc.description.referencesAct of the Czech National Assembly No. 60/1971 Coll., on the budgetary rules for national budget of the Czech Socialist Republic and on the management of budget funds (budgetary rules of the republic), (repealed).pl
dc.description.referencesAct No. 103/1971 Coll., on the National Control, (repealed).pl
dc.description.referencesAct No. 60/1988 Coll., on changes in the organization of ministries and other central bodies of the state administration of the Czech Socialist Republic.pl
dc.description.referencesAct of the Czech National Assembly No. 163/1989 Coll., on the rules for managing budget funds of the Czech Socialist Republic (budgetary rules of the republic), (repealed).pl
dc.description.referencesAct No. 425/1990 Coll., on district authorities, the adjustment of their powers and some other related measures, (repealed).pl
dc.description.referencesAct No. 576/1990 Coll., on the rules for managing budget funds of the Czech Republic and municipalities in the Czech Republic (budgetary rules of the republic), (repealed).pl
dc.description.referencesAct No. 147/2000 Coll., on district authorities, (repealed).pl
dc.description.referencesAct No. 218/2000 Coll., on budget rules and on the amendment of certain laws (budget rules), as amended.pl
dc.description.referencesAct No. 320 /2001 Coll., on financial control in public administration and on the amendment of certain legal rules (Financial Control Act), as amended.pl
dc.description.referencesCzudek D. (2022), Analýza porušení rozpočtové kázně (Analysis of breach of budgetary discipline). Masaryk University, Faculty of Law, Brno. Outcome of the project of the Ministry of Finance of the Czech Republic: Strengthening public financial management and control. More information available at: https://www.mfcr.cz/cs/verejny-sektor/kontrola-verejnych-financi/posileni-rizeni-a-kontroly-verejnych-fin.pl
dc.description.referencesMarková H., Boháč R. (2007), Rozpočtové právo (Budgetary law), C.H. Beck, Praha.pl
dc.description.number14-15pl
dc.description.firstpage55pl
dc.description.lastpage59pl
dc.identifier.citation2Annual Center Reviewpl
dc.identifier.orcid0000-0002-8169-2023-
Występuje w kolekcji(ach):Annual Center Review, 2021-2022, nr 14-15

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