Rozpočtová pravidla a rozpočtový proces: Teorie, empirie a realita České republiky

Budgetary rules and budget process: Theory, empirics, and the case of the Czech Republic

Martin Gregor ()

Politická ekonomie, 2008, vol. 2008, issue 4, 484-504

Abstract: We survey theories of impacts of budgetary rules in the budget process, review empirical evidence and on the basis of comparative studies attempt to design the optimal shape of the Czech budgetary rules. The theoretical part focuses on conventional and non-intuitive effects of spending caps and spending targets under alternative electoral systems. The empirical part conveys a meta-analysis of five studies on fiscal governance in Central and Eastern European countries. The final part recommends changes in the Czech budget process.

Keywords: public finance; budget process; fiscal rules; fiscal governance (search for similar items in EconPapers)
JEL-codes: H11 H61 H62 (search for similar items in EconPapers)
Date: 2008
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DOI: 10.18267/j.polek.649

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