| Abstract: |
The thesis dwells on the status of the Slovak budgetary rules after changes that were initiated by the introduction of the programme budgeting and the adoption of the new Budgetary Rules Act. The focus in the first part is put on the budgetary rules alone and their comparison with the theoretical understanding of the effective allocation of the public resources. The second part describes how these rules were put in practice and what results were achieved by their implementation into one specific domain of the public sector, namely, university funding. The thesis concludes that the reform created a potential for efficiency improvements of the public resources allocation, however, hitherto the actual benefits are not very significant because some of the principles, on which the reform is based, face obstacles when putting into practice. |
