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Issue 8 (4)/2017

2017 Next

Publication date: 10.09.2018

Licence: CC BY-NC-ND  licence icon

Editorial team

Editor-in-Chief Jolanta Gliniecka

Issue content

Aleksei G. Paul

Financial Law Review, Issue 8 (4)/2017, 2017, pp. 1-6

https://doi.org/10.4467/22996834FLR.17.010.9038

Budget expenditures are a sum of money, which is paid from budget on non-repayable conditions. They are based on expenditure obligations that are determined by different branches of law. Budget law should secure so that budgetary appropriations for financing of all expenditure obligations should be included in law on budget.
Budget expenditure planning transferred from line-item budgeting to programme budgeting. Budget Code provides budgeting for next fiscal year and a two-year planned period.
All levels of power should follow a principle of treasury-based budget execution and a principle of single budget account. Regional and local authorities should establish personal accounts of their budgets in the Federal Treasury that establish regional and local budget accounts in the Central Bank.

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Michal Radvan

Financial Law Review, Issue 8 (4)/2017, 2017, pp. 7-21

https://doi.org/10.4467/22996834FLR.17.011.9039

This article deals with economic autonomy of municipalities in the Czech Republic It analyses how the principles mentioned in the European Charter of Local Self-Government are met in the Czech legal system. The article brings the definition of local tax as an essential source of local self-government revenues and analyses possibilities of municipalities to influence local taxes. The article is relatively critical, because municipalities in the Czech Republic do not have enough revenue from local taxes. So due to their dependence on the state budget it is not possible to talk about real economic autonomy of the municipalities. The method to improve existing status is to give to the municipalities more power to decide on local taxes. The example of this solution can be found for example in Slovakia.

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Tomasz Sowiński

Financial Law Review, Issue 8 (4)/2017, 2017, pp. 22-44

https://doi.org/10.4467/22996834FLR.17.012.9040

In this study I would like make a scientific reflection on the process of the municipalization of the society and the decentralisation of the public administration structures in the last quarter-century in Poland. I am convinced to the idea of local government, but also the existence of an effective state, which may be achieved solely through the complementarity of the solutions and keeping the suitable balance concerning the particular entities of public administration.

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Anna Románová, Karolína Červená

Financial Law Review, Issue 8 (4)/2017, 2017, pp. 45-56

https://doi.org/10.4467/22996834FLR.17.015.10333

This contribution provides for the picture of revenue sources of municipalities as the basis of local self-government in Slovak Republic with respect to the state of the art and recent changes in legislation relevant thereto, as well as pending proposals for future changes towards increasing the financial independence of local self-government. Authors will analyse the above mentioned issues in order to evaluate the overall situation and confirm or disprove the hypothesis that current own revenue resources of local self-government are insufficient and systematic changes need to be made. Especially the methods of analysis, synthesis, comparison and historical methods will be applied.

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