Development of the institute of budgetary responsibility in the financial law theory in the Czech Republic

Abstrakt

The article analyses the development of the institute of budgetary responsibility in the financial law theory in the Czech Republic. It raises a number of theoretical and practical issues related to the formation of budget policy, long-term budget planning, the rationality and effectiveness of state and public budgets.

Klíčová slova

• budgetary responsibility
• budgetary policy