The thesis deals with the concept of budgetary discipline and various aspects of its possible enactment in the legal system of the Czech Republic and of the European Union. The aim is to analyze the current legal regulation in this field and suggest legislative changes that could improve its existent unsatisfactory state. The first chapter provides the theoretical basis for the subsequent analysis as well as for the recommendations presented in further chapters. The concepts of budgetary law, public budgets and budgetary discipline are defined here together with the basic principles of budgetary law. The stress is put on the principle of the long-term balance of public budgets that constitutes a starting point when examining budgetary discipline. The second chapter concentrates on the regulation of budgetary discipline in the Czech Republic. Taking into consideration the current situation, when the principle of long-term budgetary balance and consequently the budgetary discipline are almost totally ignored in our legal system, I decided to focus on the analysis of drafts that have regularly appeared since the 1990s and have never passed the Parliament. Regarding the valid legal regulation I centre on expenditure frameworks which are dealt with in the law on budgetary rules. The third chapter pays...

The thesis deals with the problems of control over grants executed by tax offices. It discusses grants in general: their classification, sources, providing, records, control and breach of budgetary discipline. The practical part is a discussion of the grant control of the Tax Office in Český Krumlov between 2001-2006, specifically on the analysis of its results and evaluation of its efficiency. The difficulty administering grants is described and several particular examples of the process deficiencies and ambiguity are given. On account of these deficiencies, a comparison of some providers within property replacement programmes was carried out. Its results were a basis for a proposal of general conditions for grants.

Les études juridiques portant sur les Finances publiques africaines n’abordent que très rarement les questions depolitiques budgétaires. Le caractère économique de la matière n’y est sans doute pas étranger. Or, la constitution d’espacesd’intégration économique entre Etats, partageant une même monnaie, conduit le droit, notamment communautaire à s’emparerdes questions de politiques budgétaires. Tout laxisme budgétaire de la part d’un Etat, se répercute sur les autres Etats membreset sur la stabilité de l’Union monétaire. Le renforcement de l’intégration économique, en Afrique de l’ouest, avec le TraitéUEMOA de 1994, a ainsi été accompagné de la mise en place d’un dispositif de convergence des politiques budgétaires desEtats membres. Celui-ci consiste, à travers un cadre institutionnel communautaire, à surveiller le respect par les Etats, decertains critères essentiellement budgétaires. La convergence des politiques budgétaires renvoie donc à la discipline budgétairecommune que devront respecter les Etats membres de la zone UEMOA. L’instauration d’un tel dispositif, aboutitnécessairement sur le plan normatif, à la transformation du droit public financier des Etats. Le respect de la discipline budgétairecommunautaire passe par une autodiscipline que les Etats doivent s’imposer dans la gestion de leur Finances publiques. Cenouveau pouvoir communautaire influence donc les Finances nationales au travers de leur contenu, choix de politiquespubliques comme de techniques de gestion. L’objectif de cette étude est de s’intéresser à l’un des facteurs déterminants destransformations des systèmes nationaux de gestion des Finances publiques dans les Etats membres de la zone UEMOA. / Legal studies on African Public Finance rarely address fiscal policy issues. The economic nature of this subject isprobably the reason. Yet the creation of economic integration space between states sharing the same currency led the law,including community law, to take a firm hold on fiscal policy issues. Any fiscal laxity from a state has repercussions on theothers and the stability of the monetary Union. The strengthening of economic integration, in west Africa, with the WAEMUTreaty of 1994 has been accompanied by the setting up of a converging measures of budgetary policies of states members. This consists in monitoring, through a community institutional framework, compliance by states with some criteria, mainlybudgetary. The convergence of budgetary policies thus refers to common budgetary discipline to be observed by the statesmembers of the WAEMU area. The establishment of such measures necessarily ends at the normative level by thetransformation of public finance law of states. The compliance with community budget discipline goes through self-discipline that states must self-impose in the management of their public finances. This new community power has an effect on national finance through their content, their public policy choices and management techniques. The aim of this study is to take an interest in one of the determining transformations factors of national public finance management systems in the states members of the WAEMU area.