The subject acquaints with principles of territorial budgets in the Czech Republic, namely budgets of municipalities, regions and voluntary associations of municipalities. The sources and issues of expenditures of these budgets and their specifics, rules of management, budgetary process, links to other public budgets, and other financial connections of territorial budgets are discussed.
Literature
GHOSH, Ambar and Chandara GHOSH. Public Finance. 3rd ed. India: PHI Learning, 2018. 380 p. ISBN 978-93-8802-827-1.
Advised literature
ŠEVIĆ, Željko, (ed.). Local public finance in Central and Eastern Europe. Cheltenham: Edward Elgar, 2008. ISBN 978-1-84376-658-2.