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.