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The Legal Regulation of Drawing Budget Funds in Selected Countries of the European Union
Osúch, Adam ; Marková, Hana (advisor) ; Karfíková, Marie (referee) ; Mrkývka, Petr (referee)
In the first chapter of the dissertation, I determined the objectives of the dissertation, described the methodology of the dissertation and the methodology of the dissertation. I was based on suitable sources of the methodology of legal science, which is based on the principles of the methodology of social sciences. Part of the processing of the topic of legal regulation of the use of budget funds in selected countries of the European Union was also the definition of budget law in the system of financial law in exact accordance with the first partial theoretical goal of the dissertation: to summarize, analyze and systematize budget law in the system of financial law in the monitored countries. I implemented this in the second chapter of the dissertation and thereby fulfilled the first partial theoretical goal of the dissertation. In the third chapter of the dissertation, I paid attention to the budget of the European Union and the use of budget funds. First, I elaborated on the topic of the European Union budget, then I paid attention to the budgetary principles of the European Union and, in connection with the topic being processed, also to the budgetary rules of the European Union, while I did not neglect the analysis of the strengthening of the key rules for the management of the European Union...
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Budget system and budget process
BOHDALOVÁ, Jitka
The bachelor thesis describes current budget system and budget process in conditions of the Czech Republic. The thesis deals with the characteristic of the budget system, its structure and process on the central and local level. It also deals with principles and rules. The attention is focused on budget of local government in whole thesis. The thesis uses the analysis that compiles in the practical part concrete data of financing of public domains on the regional level. The budget of the South Bohemia region and other incidental budgets are analyzed. For this purpose are monitored budget years 2007, 2008 and 2009 from the data of the South Bohemian Regional Authority. The classes of revenues and expenses of budgets are compared for these years. The purpose of using of financial instruments and assessment of the management of South Bohemia region is also analyzed. The topic of the bachelor thesis solves the issue of public budgets that is - not for the first look - touching each of us. Each citizen pays taxes, administrative charges or local taxes, etc., that are revenues of local budgets. It is important to understand how significant the principal of the fiscal decentralization is and when competences are delegated from the central level to the level of regions and municipalities - on this level, they are closer to the citizen. This stands even for local budgets that the citizen can control, influence by elected representatives or he can go to meetings of the representative board on the regional and even on the municipal (local) level because of the decentralization.
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