Mimorozpočtové státní fondy v systému veřejných financí
| Title in English | Extra - budgetary state funds in the system of public finances |
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| Authors | |
| Year of publication | 2013 |
| Type | Article in Proceedings |
| Conference | Dny Práva 2012, Veřejná finanční činnost |
| MU Faculty or unit | |
| Citation | |
| Web | https://www.law.muni.cz/sborniky/dny_prava_2012/files/Verejnafinancnicinnost/JanovecMichal.pdf |
| Keywords | extrabudgetary; funds; system; public finance; role in the financial system |
| Description | In the last decades of the 20th century began to change the role of the state budget in terms of a certain weakening of both - horizontal and vertical. In particular, the process of decentralization to regional and local finance. In horizontal levels, this phenomenon is manifested in particular by creating off-budget funds and government agencies both at the state and even local budgets. Thus evolved a form of extrabudgetary financing, ie the creation of a specific segment of the public finances with close links between income and expenditure |
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