Comparison of the Principles of Budgetary Responsibility in selected Countries

The Bachelor´s thesis engage in budgetary responsibility issues. It is based on the theoretical findings from which is subsequently arised in the practical part. The practical part is divided into comparison of the budgetary responsibility rules in selected countries and into the analysis of the current Czech bill of the constitutional law about the budgetary responsibility. There are different approaches of the budgetary responsibility analyzed in the first part of the practical part and afterwards there is mentioned reflection about its efficiency. The second part of the practical part elaborately analyze the bill in the Czech Republic and thereafter (with taking into consideration the theoretical findings and analysis of the budgetary rules in selected countries) it is evaluated