Comparative study on penalties stipulated in the budgetary discipline enforcement regulatory framework in the Visegrád countries

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

Abstracts

EN

Penalties are important part of any regulatory framework. They represent an ultima ratio measure which complements preventive and corrective measures. The goal of this article is to analyse and compare regulatory frameworks of the Visegrád countries in a perspective of penalties which aim to secure compliance with budgetary discipline. The article concludes that there exist significant differences between Visegrád countries. Utilizing a comparative method of research, primarily based on a questionnaire survey conducted by the authors, and responded to by a team of legal scholars, this article offers valuable insight for the legal scholarship and policymaking withing the Visegrád countries.

Keywords

EN

penalties; sanctions; budgetary discipline enforcement; comparative study; Visegrád countries

Discipline

• LAW_&_ADMINISTRATION: LAW & ADMINISTRATION

• Publisher: Institute of State and Law, Czech Academy of Sciences
• Journal: The Lawyer Quarterly
• Year: 2024
• Volume: 14
• Issue: 4
• Pages: 425-432
• Document type: ARTICLE

Contributors

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Michal Tuláček

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Radim Boháč

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Petra Kerndlová

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Ondřej Málek

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