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Budgetary Rules and Budget Process: Theory, Empirics, and the Case of the Czech Republic / Rozpočtová pravidla a rozpočtový proces: teorie, empirie a realita České republiky [available in Czech only]

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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.

Suggested Citation

  • Martin Gregor, 2007. "Budgetary Rules and Budget Process: Theory, Empirics, and the Case of the Czech Republic / Rozpočtová pravidla a rozpočtový proces: teorie, empirie a realita České republiky [available in Czech only]," Working Papers IES 2007/17, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised May 2007.
    • Handle: RePEc:fau:wpaper:wp2007_17
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    File URL: http://ies.fsv.cuni.cz/default/file/download/id/5695
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    Keywords

    rozpočtová pravidla; rozpočtový proces; fiskální pravidla; veřejné finance;
    All these keywords.

    JEL classification:

    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • H62 - Public Economics - - National Budget, Deficit, and Debt - - - Deficit; Surplus

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