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Tytuł: Municipalities and the Solution of Expenditure in the Public Interest and Indebtedness
Autorzy: Marková, Hana
Słowa kluczowe: Municipality
budget
debt brake
subsidies
Data wydania: 2018
Data dodania: 26-wrz-2018
Wydawca: Temida 2
Źródło: Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 305-312
Konferencja: XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017
Abstrakt: Municipalities as basic territorial self-governing units and regions as higher territorial self-governing units are considered to be the territorial self-governing units in the Czech Republic. They are public corporations which may have their own assets and manage according to their own budget. They are a part of the public sector and therefore they cannot be excluded from the budget management rules, including debt issues. An important fact is that they also receive funds collected from the central government, but their management is not burdened with the financing of mandatory expenditures to the extent it is with the state. Introducing the fiscal rules related to indebtedness is for ensuring budgetary discipline, to reduce the long-term deficit management financed from foreign resources and to strengthen co-responsibility for the development of public finances. The public interest and the level of indebtedness have an important role in deciding on the granting of state subsidies, which can take different forms.
Afiliacja: Charles University
Nota biograficzna: Professor of Financial Law and Financial Science, Department of Financial Law and Financial Science, Faculty of Law, Charles University, Czech Republic. The Author specializes in tax law and insurance law. She is the author or co-author of more than 10 books and 70 reviewed articles. She is a member of Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe. Orcid.org/0000-0002-0204-4571.
E-mail: markova@prf.cuni.cz
Sponsorzy: This paper has been elaborated within the programme “PROGRES Q02 – Publicization of Law in the European and International Context” which is realized in 2018 at the Faculty of Law of the Charles University.
URI: http://hdl.handle.net/11320/6942
DOI: 10.15290/oolscprepi.2018.22
ISBN: 978–83–65696–08–3
metadata.dc.identifier.orcid: 0000-0002-0204-4571
Typ Dokumentu: Book chapter
Występuje w kolekcji(ach):Książki / Rozdziały (Temida2)
XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017

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