Normative analysis of the budgetary discipline enforcement in the Visegrád countries

• Authors: Radim Boháč , Petra Kerndlová , Ondřej Málek , Michal Tuláček
• Languages of publication: EN

Abstracts

EN

The article forms the final part of a three-year research in the area of proper public expenditures management. Based on a previously set theoretical model of budgetary discipline enforcement and comparative studies of supervisory procedures, refunds, and penalties in Visegrád countries, the article provides normative analysis of the budgetary discipline enforcement. It aims to assess the accordance of the regulatory framework in Czechia, Hungary, Poland, and Slovakia with the theoretical model. The article is based on normative, comparative, analytical, and synthetical method of research.

Keywords

EN

budgetary discipline; budgetary law; penalties; sanctions; supervisory procedures; public budgets; financial law; Visegrád countries

Discipline

• LAW_&_ADMINISTRATION: LAW & ADMINISTRATION

• Publisher: Institute of State and Law, Czech Academy of Sciences
• Journal: The Lawyer Quarterly
• Year: 2025
• Volume: 15
• Issue: 1
• Pages: 1-14
• Document type: ARTICLE

Contributors

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Radim Boháč

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Petra Kerndlová

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Ondřej Málek

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Michal Tuláček

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