Comparative Study on Supervisory Procedures in the Budgetary Discipline Enforcement Regulatory Framework in the Visegrád Countries

Abstract

The realization of budgetary discipline enforcement is provided through procedural application of substantive rules. One of the key stages of such process is supervision of the public funds management. The article aims to explore the similarities and differences of the budgetary enforcement regulatory framework in respect to the supervisory procedures among Visegrád countries. The article concludes that the budgetary discipline supervisory procedures are considerably similar. Minor differences in the supervision in public funds management amongst the Visegrád countries are furtherly discussed in the article. Utilizing a comparative method of research,primarily based on a questionnaire survey conducted by the authors, and responded to by a team of legal scholars,this article offers valuable insight for the legal scholarship and policymaking within the Visegrád countries