Hide
Show all
Email this article Regulatory Model of the Budgetary Discipline Enforcement
Abstract
The budgetary discipline is an important part of a proper public expenditure management. However, it is not a well-researched subject with a strong theoretical background, nor is it in many countries well-arranged and systematic in practice. This scientific article aims to contribute to the emerging jurisprudential theoretical background of the budgetary discipline area with a proposal of a regulatory model of the budgetary discipline enforcement, which would allow to address relevant issues identified in an empirical study in a consistent manner, maximising the enforceability of the desired outcomes, while remaining clear and understandable. The article is based on a normative method of research based on a survey of a related theoretical literature covering all aspects of the proposed model. The goal of the article is to lay down the first step in a broader research of this area. Based on the model proposed in the article, it will be possible to perform the empirical research of the actual legal instruments, which are currently in force, in the steps, which will follow afterwards. The proposed model is theoretical and not related to a specific country. However, it shall be usable as a normative benchmark in an empirical study of any country’s budgetary discipline regulation to explain the causes of its problems.
Keywords
Full Text:
PDFReferences
LITERATURE
Corbacho A., Ter-Minassian T., Public Financial Management Requirements for Effective Implementation of Fiscal Rules, [in:] The International Handbook of Public Financial Management, eds. R. Allen, R. Hemming, B.H. Potter, London 2013.
Diamond J., Potter B.H., Guidelines for Public Expenditure Management, Washington 1999.
Eden H. van, Khemani P., Emery Jr. R.P., Developing Legal Frameworks to Promote Fiscal Responsibility: Design Matters, [in:] Public Financial Management and Its Emerging Architecture, eds. M. Cangiano, T. Curristine, M. Lazare, Washington 2013.
Glumińska-Pawlic J., Specyficzne zasady rachunkowości, sprawozdawczości, nadzoru, kontroli oraz odpowiedzialności w sektorze finansów publicznych, w aspekcie charakterystyki specyfiki gospodarki finansowej jednostek sektora finansów publicznych, [in:] System Prawa Finansowego, vol. 2: Prawo finansowe sektora finansów publicznych, ed. E. Ruśkowski, Warszawa 2010.
Goddard A., Are Three “E”s Enough? Assessing Value for Money in the Public Sector, “OR Insight” 1989, vol. 2(3), DOI: https://doi.org/10.1057/ori.1989.25.
Hendrych D. [et al.], Správní právo: Obecná část, Praha 2012.
Karfíková M., Bakeš M., Boháč R. [et al.], Teorie finančního práva a finanční vědy, Praha 2018.
Knapp V., Teorie práva, Praha 1995.
Lienert I., The Legal Framework for Public Finances and Budget Systems, [in:] The International Handbook of Public Financial Management, eds. R. Allen, R. Hemming, B.H. Potter, London 2013.
Liu W.B., Cheng Z.L., Mingers J., Qi L., Meng W., The 3E Methodology for Developing Performance Indicators for Public Sector Organizations, “Public Money and Management” 2010, vol. 30(5), DOI: https://doi.org/10.1080/09540962.2010.509180.
Maaytová A., Ochrana F., Pavel J., Veřejné finance v teorii a praxis, Praha 2015.
Marková H., Boháč R., Rozpočtové právo, Praha 2007.
Miller C.E., Group Decision Making under Majority and Unanimity Decision Rules, “Social Psychology Quarterly” 1985, vol. 48(1), DOI: https://doi.org/10.2307/3033781.
Mueller D.C., Public Choice III, Cambridge 2003.
Musgrave R.A., Musgrave P.B., Public Finance in Theory and Practice, New York 1989.
Niskanen W.A., Bureaucracy and Representative Government, Chicago 1971.
Ocampo E., The Economic Analysis of Populism: A Selective Review of the Literature, “Serie Documentos de Trabajo (Economía) Ucema” 2019, no. 694, DOI: https://doi.org/10.2139/ssrn.3421752.
OECD, Government at a Glance 2021, Paris 2021, DOI: https://doi.org/10.1787/1c258f55-en.
Panfil P., Fiscal Rules and Fiscal Illusions – The Experience of Poland, “Financial Law Review” 2021, vol. 4(24), DOI: https://doi.org/10.4467/22996834FLR.21.030.15397.
Sládeček V., Obecné správní právo, Praha 2013.
Tresch R.W., Public Finance: A Normative Theory, London 2015, DOI: https://doi.org/10.1016/C2011-0-05061-5.
Vachris M.A., Principal-Agent Relationships in the Theory of Bureaucracy, [in:] The Encyclopedia of Public Choice, eds. C.K. Rowley, F. Schneider, vol. 2, New York 2004, DOI: https://doi.org/10.1007/978-0-306-47828-4_158.
Volz L.J., Welborn B.L., Gobel M.S., Gazzaniga M.S., Grafton S.T., Harm to Self Outweighs Benefit to Others in Moral Decision Making, “Proceedings of the National Academy of Sciences of the United States of America” 2017, vol. 114(30), DOI: https://doi.org/10.1073/pnas.1706693114.
ONLINE SOURCES
Altay A., The Efficiency of Bureaucracy on the Public Sector, “Dokuz Eylül University Faculty of Economics and Administrative Sciences Journal” 1999, vol. 14(2), https://dergipark.org.tr/tr/download/article-file/211469 (access: 28.2.2023).
Diamond, J., Background Paper 1: Sequencing PFM Reforms, 2013, https://www.pefa.org/sites/pefa/files/resources/downloads/v13-Sequencing_PFM_Reforms_-_Background_Paper_1_%28Jack_Diamond__Jan__2013%29__1.pdf (access: 28.2.2023).
OECD, Using Country Public Financial Management Systems: A Practitioner’s Guide, Busan 2011, https://www.oecd.org/dac/effectiveness/49066168.pdf (access: 28.2.2023).
PEFA, Framework for Assessing Public Financial Management: Improving Public Financial Management. Supporting Sustainable Development, Washington 2019, https://www.pefa.org/sites/pefa/files/resources/downloads/PEFA%202016_latest%20version_with%20links%20%282%29.pdf (access: 28.2.2023).
PEFA, Public Financial Management Performance Measurement Framework, Washington 2011, https://europa.eu/capacity4dev/macro-eco_pub-fin/BS-PEFA (access: 28.2.2023).
Tommasi D., Strengthening Public Expenditure Management in Developing Countries: Sequencing Issues, 2009, https://europa.eu/capacity4dev/file/10164/download?token=-GU3HCXi (access: 28.2.2023).
DOI: http://dx.doi.org/10.17951/sil.2023.32.1.11-39
Date of publication: 2023-03-28 11:23:54
Date of submission: 2023-01-02 23:15:38
Statistics
Indicators
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 Radim Boháč, Tomáš Sejkora, Petra Šmirausová, Michal Tuláček
This work is licensed under a Creative Commons Attribution 4.0 International License.