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

Publication date
2024Published in
The Lawyer QuarterlyVolume / Issue
14 (4)ISBN / ISSN
ISSN: 1805-8396ISBN / ISSN
eISSN: 1805-840XMetadata
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Abstract
Penalties are important part of any regulatory framework. They represent an ultima ratio measure which complements preventive and corrective measures. The goal of this article is to analyse and compare regulatory frameworks of the Visegrád countries in a perspective of penalties which aim to secure compliance with budgetary discipline. The article concludes that there exist significant differences between Visegrád countries. 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 withing the Visegrád countries.
Keywords
penalties, sanctions, budgetary discipline enforcement, comparative study, Visegrád countries
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https://hdl.handle.net/20.500.14178/2802License
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