BURIANOVÁ, Olga and Jiří URBÁNEK. Security Continuity of Funding Processes in Czech Tax System Environment, Part 1: The Model of Major Tax Financial Flows. Online. In 26th EBES CONFERENCE. Prague Program and Abstract Book. İstanbul - Türkiye. İstanbul - Türkiye: EBES Akşemsettin Mah. Kocasinan Cad. Erenoğlu İş Merkezi No:8/4 34080 Fatih - İstanbul, Türkiye, 2018, p. 38. ISBN 978-605-67622-5-3.
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Basic information
Original name Security Continuity of Funding Processes in Czech Tax System Environment, Part 1: The Model of Major Tax Financial Flows
Name in Czech Bezpečnostní kontinuita finančních procesů v daňovém prostředí ČR, Díl 1: Model hlavních daňových finančních toků
Authors BURIANOVÁ, Olga and Jiří URBÁNEK.
Edition İstanbul - Türkiye. İstanbul - Türkiye, Prague Program and Abstract Book, p. 38-38, 2018.
Publisher EBES Akşemsettin Mah. Kocasinan Cad. Erenoğlu İş Merkezi No:8/4 34080 Fatih - İstanbul, Türkiye
Other information
Original language English
Type of outcome Proceedings paper
Field of Study 50201 Economic Theory
Country of publisher Turkey
Confidentiality degree is not subject to a state or trade secret
Publication form electronic version available online
WWW 26th EBES Conference Prague (konferenční abstrakt)
Organization unit University of Finance and Administration
ISBN 978-605-67622-5-3
Keywords (in Czech) České daňové prostředí;státní rozpočet;zajištění kontinuity finančních toků;Dynamická vektorová logistika procesů
Keywords in English Czech Tax System Environments; State Budget; Assurance of Finance Flows Continuity;Dynamic Vector Logistics of Processes Method
Tags konferenční_abstrakt
Tags International impact, Reviewed
Changed by Changed by: Ing. Olga Burianová, učo 35238. Changed: 13/11/2019 03:45.
Abstract
Continual flows of the funds from different sources are necessary condition for correct securing of all functions in the territorial and local self-governing organizations and their subjects, fulfilling public service according their professional focus. The ensuring funding, effectiveness of tax collection, redistribution of public finances-they continue to be ongoing processes across the territories and among the different environments. Here, the institutions and individual actors should play their roles in accordance with national and transnational, legal and sub-legal standards. A security of financial cycles continuity in the public budget system, respectively the Czech budgetary systems or off-budgetary systems, they are complicated processes at all levels. Then, the financial management must assume responsibility for procedural operations of disruptive events in each given branch of public administration. The tax assignment, fiscal responsibility rules, budget structure, state budget, funds and other fees are addressed through many legislative and methodological standards. Perfect orientation in the Czech tax legislation is not a simple task. The aim of this paper is to create a model map of major financial flows in the budgetary systems according to Czech and European legislative frame.
Abstract (in Czech)
Continual flows of the funds from different sources are necessary condition for correct securing of all functions in the territorial and local self-governing organizations and their subjects, fulfilling public service according their professional focus. The ensuring funding, effectiveness of tax collection, redistribution of public finances-they continue to be ongoing processes across the territories and among the different environments. Here, the institutions and individual actors should play their roles in accordance with national and transnational, legal and sub-legal standards. A security of financial cycles continuity in the public budget system, respectively the Czech budgetary systems or off-budgetary systems, they are complicated processes at all levels. Then, the financial management must assume responsibility for procedural operations of disruptive events in each given branch of public administration. The tax assignment, fiscal responsibility rules, budget structure, state budget, funds and other fees are addressed through many legislative and methodological standards. Perfect orientation in the Czech tax legislation is not a simple task. The aim of this paper is to create a model map of major financial flows in the budgetary systems according to Czech and European legislative frame.
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