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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
The political process of creation, adoption and implementation of the czech state budget and its deficit bias
 Plajtová, Jarmila ; Ježek, Tomáš (advisor) ; Minárik, Pavol (referee)
The purpose of this thesis is to test the hypothesis if the Czech budget deficit bias is built into the budget process and if the public finance reform in 2004 improved the quality of this process. The analysis reveals that implementation of the reform measures, such as medium-term expenditure framework is not very successful. The introduction of the programme budgeting is not completed too and the room for use of undesirable methods of budgeting still exist. The thesis is also focused on identifying problematic aspects of budget process, such as "pork barrel spending" and non-functioning control mechanism performed by Chamber of Deputies of the Parliament and Supreme Audit Office. The possibility of implementing of the "balanced budget rule" is discussed in the final part this thesis.
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