This diploma thesis concerned with the budget of the Czech Republic, which has been deficient since 1996. The aim of this thesis is to detect weak spots of budget process and confirm the hypothesis that budget deficits have the institutional nature. The theoretical part examines in detail the concepts of the state budget and the budget deficit, explains the causes of the budget deficit and explores the possibilities of its elimination. The thesis also conducts a survey about the process of the budget propose, approval and performance with the highlighting of process weaknesses and possibilities of its solution. The main contribution of this thesis is a detailed analysis of selected state budgets. This analysis reveals the common features of selected budgets and tries to describe the major changes of them. At the end of the thesis a concept of fiscal council and the possibilities of its establishment in Czech Republic is introduced.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:192789 |
| Date | January 2014 |
| Creators | Šubrtová, Kateřina |
| Contributors | Ježek, Tomáš, Štěpánek, Pavel |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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