Abstract
In his article the author deals with the new Czech legal regulation in the branch of budgetary law. He closely analyses influences and results of the new Act on Budgetary Responsibility Rules that was adopted at the beginning of 2017 and is a completely new kind of budgetary regulation concerning its characteristics.
Unfortunately, according to the opinion of the author, the act brings several negative and problematic effects on budgetary independency and sovereignty of municipalities, which is influenced by the legislation process the bill of the act had to went through and by the legal form of the act itself that is not constitutional act as was originally intended. According to the author's opinion one of the effects, the obligation to establish the municipal budget pursuant the budgetary management results of different public subjects, can be even considered as being contrary to the Czech Constitution.