Budgetary rules and their projection in valid legislation

Every branch of law and all system of law is based on certain principles which came into existence by repeated utilization over the years and attested in practises. These principles should affect the existent branch of law and should be followed to be understood well, with the inclusion of thein regularities. However, how do these principles work in such a narrow area such as budget law as a sub-branch of financial law? Which principles do control over budget law and is it possible to find them in existent legal enactments? The thesis entitled Budget Principles in Valid Legal Regulations tries to answer these questions. At the same time the author assumes that by acquiring knowledge of particular budget principles is much easier to get in problems of budget law and of particular stages of budget process - setting of public budgets, budgetary procedure, implementation of budget and also budgetary control. Regarding to the fact that budget principles valid in legal order of the Czech Republic cannot be found completaly modified in any of the valid legal enactment, the main aim of this thesis is to find emergence of these principles or their parts in the legal system of the Czech Republic. However, the situation in the legal system of the European Union is different. Budget principles are there..