%0 Journal Article
%T Concept of Liability, Legal Liability, and Budgetary Responsibility
%A Pařízková, Ivana
%J Financial Law Review
%V 2023
%R 10.4467/22996834FLR.23.001.18143
%N Issue 29 (1)/2023
%P 1-7
%K liability; legal responsibility; budgetary responsibility; budget; fiscal responsibility; Ministry of Finance of the Czech Republic; public finances
%D 2023
%U https://ejournals.eu/en/journal/financial-law-review/article/concept-of-liability-legal-liability-and-budgetary-responsibility
%X Responsibility is a concept used in common communication but also as a technical term, especially in the legal sciences, but also in psychology, ethics and sociology, philosophy, and theology. In many languages, the etymology of the term is based on the Latin respondeo, which means answering someone, giving an account, or simply giving an answer to a question. In law, responsibility is understood as the necessity to bear the consequences foreseen by law for the actions of the responsible entity or for the result attributed to the responsible entity. And at the same time, we can also state that legal responsibility is a legal relationship in which a secondary obligation arises for the responsible subject by violating his primary obligation.