Performance audit in public institutions in the Czech Republic
Public economics examine the influence of the state on economic equality and efficiency, and on conduction of business entities in connection with the various tax systems and individual behavior in private consumption. Long-term sustainability of public finances is in the interests of society as a w...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2017-08-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: |
http://revista.cafr.ro/temp/Article_9544.pdf
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| _version_ | 1818291687262257152 |
|---|---|
| author | Richard POSPISIL |
| author_facet | Richard POSPISIL |
| author_sort | Richard POSPISIL |
| collection | DOAJ |
| description | Public economics examine the influence of the state on
economic equality and efficiency, and on conduction of
business entities in connection with the various tax
systems and individual behavior in private consumption.
Long-term sustainability of public finances is in the
interests of society as a whole and therefore is
interesing for scientific research worldwide. From a
budgetary perspective, the public economy in the Czech
Republic is characterized mainly by the state budget,
6,249 municipal budgets and 14 budgets of local
government units. These all units are together subject to
annual statutory audit, which mainly represents the
analysis of the system of the audit informative and
monitoring indicators. Analyzed data and indicators were
obtained from sources of Czech Statistical Institute and
Czech Ministry of Finance with the follow use of absolute
and relative indicators applied for each size group of
public budget entity. On this basis the paper suggests
possible changes and consolidation of municipal and
local government budgets in the Czech Republic. |
| first_indexed | 2024-12-13T02:48:01Z |
| format | Article |
| id | doaj.art-7185f4c196304f0881aa570bbf804592 |
| institution | Directory Open Access Journal |
| issn | 1844-8801 |
| language | English |
| last_indexed | 2024-12-13T02:48:01Z |
| publishDate | 2017-08-01 |
| publisher | Chamber of Financial Auditors of Romania |
| record_format | Article |
| series | Audit Financiar |
| spelling | doaj.art-7185f4c196304f0881aa570bbf8045922022-12-22T00:02:08ZengChamber of Financial Auditors of RomaniaAudit Financiar1844-88012017-08-011514743043910.20869/AUDITF/2017/147/4309544Performance audit in public institutions in the Czech RepublicRichard POSPISIL0 Department of Applied Economics, Palacky University of Olomouc, Czech Republic Public economics examine the influence of the state on economic equality and efficiency, and on conduction of business entities in connection with the various tax systems and individual behavior in private consumption. Long-term sustainability of public finances is in the interests of society as a whole and therefore is interesing for scientific research worldwide. From a budgetary perspective, the public economy in the Czech Republic is characterized mainly by the state budget, 6,249 municipal budgets and 14 budgets of local government units. These all units are together subject to annual statutory audit, which mainly represents the analysis of the system of the audit informative and monitoring indicators. Analyzed data and indicators were obtained from sources of Czech Statistical Institute and Czech Ministry of Finance with the follow use of absolute and relative indicators applied for each size group of public budget entity. On this basis the paper suggests possible changes and consolidation of municipal and local government budgets in the Czech Republic. http://revista.cafr.ro/temp/Article_9544.pdf Auditmunicipalitylocal government unit public budgetdebtdeficit. |
| spellingShingle | Richard POSPISIL Performance audit in public institutions in the Czech Republic Audit Financiar Audit municipality local government unit public budget debt deficit. |
| title | Performance audit in public institutions in the Czech Republic |
| title_full | Performance audit in public institutions in the Czech Republic |
| title_fullStr | Performance audit in public institutions in the Czech Republic |
| title_full_unstemmed | Performance audit in public institutions in the Czech Republic |
| title_short | Performance audit in public institutions in the Czech Republic |
| title_sort | performance audit in public institutions in the czech republic |
| topic | Audit municipality local government unit public budget debt deficit. |
| url |
http://revista.cafr.ro/temp/Article_9544.pdf
|
| work_keys_str_mv | AT richardpospisil performanceauditinpublicinstitutionsintheczechrepublic |