Publication detail

Budgetary Rules and Budget Process: Theory, Empirics, and the Case of the Czech Republic

Author(s): doc. PhDr. Martin Gregor Ph.D.,
Type: IES Working Papers
Year: 2007
Number: 17
Published in: IES Working Papers 2007/17
Publishing place: Prague
Keywords: budget process, fiscal rules, fiscal governance, public finance
JEL codes: H11, H61, H62
Suggested Citation: Gregor, M. (2007). “ Rozpočtová pravidla a rozpočtový proces: teorie, empirie a realita České republiky. ” IES Working Paper 17/2007. IES FSV. Charles University.
Grants: IES Research Framework Institutional task (2005-2011) Integration of the Czech economy into European union and its development
Abstract: We survey theories of impacts of budgetary rules in the budget process, review empirical evidence and on the basis of comparative studies design an optimal shape of the Czech budgetary rules. The theoretical section focuses on conventional and non-intuitive effects of spending caps under alternative electoral systems. Empirical sections conveys a meta-analysis of five studies on fiscal governance in Central and Eastern European countries. The final part recommends changes in the budget process of the Czech Republic.
Downloadable: WP 2007_17 Gregor


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