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PERNICA, M.
Originální název
Proposal of Legislative Changes Leading to Improving Financial Management of Municipalities in the Czech Republic
Typ
článek ve sborníku ve WoS nebo Scopus
Jazyk
angličtina
Originální abstrakt
The financial management of municipalities has been a much discussed subject for several years. The attribute of a municipality is its territorial, personal and economic basis. The position of municipalities, definition of their independent and delegated power, authorities, supervision and financial management is subject to legal regulation in the Czech Republic and Slovakia. The objective of this paper is to formulate proposals, based on the comparison of the provisions of selected acts, which might contribute to the improved financial management of municipalities in the Czech Republic. During the elaboration of the paper, the methods of analysis, comparison, induction and deduction were used. The presented proposals of the legislative changes to Act No. 128/2000 Coll. on Municipalities and Act No. 250/2000 Coll. on Budgetary Rules of Territorial Budgets might result in the improved financial management of municipalities in the Czech Republic.
Klíčová slova
Legislation, municipality budget, municipal council, indebtedness, closing account
Autoři
Rok RIV
2014
Vydáno
6. 11. 2014
ISBN
978-0-9860419-3-8
Kniha
Crafting Global Competitive Economies: 2020 Vision Strategic Planning & Smart Implementation
Číslo edice
24
Strany od
1266
Strany do
1275
Strany počet
10
BibTex
@inproceedings{BUT110583, author="Martin {Pernica}", title="Proposal of Legislative Changes Leading to Improving Financial Management of Municipalities in the Czech Republic", booktitle="Crafting Global Competitive Economies: 2020 Vision Strategic Planning & Smart Implementation", year="2014", number="24", pages="1266--1275", isbn="978-0-9860419-3-8" }