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Comparative Study on Refunds Stipulated in the Budgetary Discipline Enforcement Regulatory Framework in the Visegrád Countries

dc.contributor.authorKerndlová, Petra
dc.contributor.authorBoháč, Radim
dc.contributor.authorMálek, Ondřej
dc.contributor.authorTuláček, Michal
dc.date.accessioned2024-09-26T08:45:36Z
dc.date.available2024-09-26T08:45:36Z
dc.date.issued2024
dc.identifier.urihttps://hdl.handle.net/20.500.14178/2626
dc.description.abstractRefunds play a crucial role in enforcing budgetary discipline across regulatory frameworks, ensuring that public funds remain aligned with their intended purposes. This article aims to explore the similarities and differences of the budgetary enforcement regulatory framework with respect to refunds among Visegrád countries. The article concludes that the legal regulation of the refunds is considerably similar, however, there are several notable differences in the refund regulation amongst the Visegrád countries that are further 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 insights for legal scholarship and policymaking within the Visegrád countries.en
dc.language.isoen
dc.relation.urlhttps://tlq.ilaw.cas.cz/index.php/tlq/article/view/605/605
dc.rightsCreative Commons Uveďte původ-Neužívejte dílo komerčně-Zachovejte licenci 4.0 Internationalcs
dc.rightsCreative Commons Attribution-NonCommercial-ShareAlike 4.0 Internationalen
dc.titleComparative Study on Refunds Stipulated in the Budgetary Discipline Enforcement Regulatory Framework in the Visegrád Countriesen
dcterms.accessRightsopenAccess
dcterms.licensehttps://creativecommons.org/licenses/by-nc-sa/4.0/legalcode
dc.date.updated2025-01-13T11:10:59Z
dc.subject.keywordrefundsen
dc.subject.keywordbudgetary lawen
dc.subject.keywordpublic fundsen
dc.subject.keywordbudgetary discipline enforcementen
dc.subject.keywordcomparative studyen
dc.subject.keywordVisegrád countriesen
dc.identifier.eissn1805-840X
dc.relation.fundingReferenceinfo:eu-repo/grantAgreement/GA0/GA/GA22-06792S
dc.date.embargoStartDate2025-01-13
dc.type.obd73
dc.type.versioninfo:eu-repo/semantics/publishedVersion
dc.identifier.eidScopus2-s2.0-85203844429
dc.identifier.obd650201
dc.subject.rivPrimary50000::50500::50501
dcterms.isPartOf.nameThe Lawyer Quarterly
dcterms.isPartOf.issn1805-8396
dcterms.isPartOf.journalYear2024
dcterms.isPartOf.journalVolume14
dcterms.isPartOf.journalIssue3
uk.faculty.primaryId107
uk.faculty.primaryNamePrávnická fakultacs
uk.faculty.primaryNameFaculty of Lawen
uk.department.primaryId164
uk.department.primaryNameKatedra finančního práva a finanční vědycs
uk.department.primaryNameDepartment of Financial Law and Financesen
dc.description.pageRange290-308
dc.type.obdHierarchyCsČLÁNEK V ČASOPISU::článek v časopisu::původní článekcs
dc.type.obdHierarchyEnJOURNAL ARTICLE::journal article::original articleen
dc.type.obdHierarchyCode73::152::206en
uk.displayTitleComparative Study on Refunds Stipulated in the Budgetary Discipline Enforcement Regulatory Framework in the Visegrád Countriesen


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