Publication details
Vybrané právní otázky fiskální odpovědnosti státu
| Title in English | Selected Legal Questions of Fiscal Responsibility of the State |
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| Authors | |
| Year of publication | 2020 |
| Type | Monograph |
| MU Faculty or unit | |
| Citation | |
| Description | In this book, the authors have targeted the issue of fiscal responsibility of the state. This type of responsibility is to be distinguished from the regular legal notion of ‘responsibility’. The essence of ‘fiscal responsibility’ lies within so-called prospective responsibility which the state has taken on and embraced and under which the state needs to find sufficient financial means so that it could carry on all of its core mission, i.e. to provide safe environment and certainty for its citizens, who represent its fundamental basis. There are a number of perspectives from which this topic can be approached, grasped and researched. The authors of this book selected several areas which they consider to be of high relevance and focused their interdependence with the notion of fiscal responsibility. They namely focused on the legal terms responsibility and liability and researched their meaning in light of the fiscal area, they went on to consider the relating concept of budget responsibility from both economic and legal perspective. |
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