Význam třídění výdajů územních samosprávných celků na běžné a kapitálové a dopady tohoto třídění pro jejich financování
| Title in English | The Meaning of Difference between Ordinary and Capital Expenses of Territorial Self-Governments and Consequences of this Difference on Financing of the Expenses |
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| Authors | |
| Year of publication | 2017 |
| Type | Article in Periodical |
| Magazine / Source | Daně a finance |
| MU Faculty or unit | |
| Citation | |
| Web | Repozitář MU |
| Field | Law sciences |
| Keywords | public expenses; ordinary expenses; capital expenses; efficiency of public expenses; debt financing of public expenses; territorial budgets |
| Attached files | |
| Description | Budget expenses of territorial self-governments can be most commonly classified into ordinary and capital. There is little attention on practical meaning of this classification of territorial self-governments’ expenses in literature. There will be a discussion on meaning of making difference between ordinary and capital expenses from two points of view in this paper. Firstly, from the evaluation of public expenses efficiency’s point of view and, secondly, from the permissibility of debt financing of public expenses’ point of view. The method used in this paper is analysis of budget composition. |
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