AUDIT OF MUNICIPALITIES AND LOCAL GOVERNMENT UNITS - THE CASE STUDY OF THE CZECH REPUBLIC
Journal Title: Challenges of the knowledge society ( Provocari ale societatii cunoasterii ) - Year 2017, Vol 9, Issue 11
Abstract
Public economics examines the influence of the state on economic equality and efficiency, and on conduction of business entities in connection with the various tax systems and individual behavior in private consumption. To manage the public economy is thorough knowledge of the real decision-making and allocation mechanisms. From a budgetary perspective, the public economy in the Czech Republic is characterized mainly by the state budget, 6,249 municipal budgets and 14 budgets of local government units. These all units are together subject to annual statutory audit, which mainly represents the analysis of the system of the Audit informative and monitoring indicators (ASIMI). The paper analyzes the outcome of the audit with the use of absolute and relative indicators and suggests possible changes and consolidation of municipal and local government budgets in the Czech Republic.
Authors and Affiliations
Richard POSPISIL
Keywords
Related Articles
- EP ID EP299315
- DOI -
- Views 124
- Downloads 0
FOREIGN UNIVERSITIES IN QATAR: A CRITICAL REVIEW OF POLICY AND SUSTAINABILITY ISSUES
Qatar is transitioning toward knowledge society and aims at becoming a hub for international education. The Permanent Constitution and the Nation Vision 2030 of Qatar explicitly refer to the role of government in promoti...
THE LEGAL REGIME FOR CUSTOMS DUTIES AND TAXES HAVING EQUIVALENT EFFECT IN THE EUROPEAN UNION
One of the consequences that generates direct, short, medium and long-term effects, determined by the accession of the states to the European Union, is that of valorizing also the free movement of goods. More precisely,...
TOOLS TO ENSURE THE PREVENTION OF CONTRAVENTIONS
Nowadays, the most common form of law infringement is contravention. The Romanian contravention law was improved at the end of 2017 by a legislative novelty regulating the instruments to ensure the prevention of contrave...
ISSUES AND ACHIEVEMENTS REGARDING THE STRATEGY OF INCREASING THE PROCESS OF LOCAL ECONOMIC DEVELOPMENT
In the last years local development has undeniably became one of the dominant elements for productivity growth strategy employment, human welfare, entrepreneurship promotion, obtaining human capital and income increase...
PLAGIARISM AND SCHOOL WITH ITS “SINS”
The paper aims to highlight those aspects of education that hinder the development of autonomous and creative personality (focusing on students) and that favour”germ” plagiarism. In addition, the present paper offers sug...