Acta Universitatis Carolinae Iuridica (AUCI) is the main journal of the Faculty of Law of Charles University. It has been published since 1954 and is one of the traditional law journals with a theoretical focus.
As a general law journal, it publishes longer studies and shorter articles on any relevant issues in legal theory and international, European and national law. AUCI also publishes material relating to current legislative issues. AUCI is a peer-reviewed journal and accepts submissions from both Czech and international authors. Contributions by foreign authors are published in their original language – Slovak, English, German, French.
AUCI is a theoretical journal for questions of state and law. It is published by Charles University in Prague, Faculty of Law, through Karolinum Press. It is published four times a year, the dates of publication can be found here.
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AUC IURIDICA, Vol 33 No 1 (1987), 5–15
Finanční právo a jeho úkoly po XVII. sjezdu KSČ
[Financial Law and Its Tasks After the 17th Congress]
Milan Bakeš
DOI: https://doi.org/10.14712/23366478.2025.486
published online: 07. 08. 2020
abstract
In the application of the documents of the 17th Congress of the Communist Party of Czechoslovakia financial law and the financial law science respectively must take their significant part too. A number of rules concerning the 8th Five Year Plan had been published in advance. In the finance law field published in 1985 were from the finance law sphere in the Collection of Statutes, 7 Statutes, 7 Government Decrees (of the Government of the Czechoslovak Socialist Republic and Republic Governments respectively), 19 Ordinances and many minor legal strength regulations. A number of progressive legal regulations for the 8th Five Year Plan has been realised in advance. This does not mean, of course, that there were no problems in the entire sphere of the financial legislation. It is ever necessary to see to it that financial law regulations like any legal regulation should be as simple and as intelligible as possible to help practice effectively. I think that, as outlined by the Congress papers, it is necessary to take up in the course of the 8th Five Year Plan a number of questions connected with budgetary planning and rationalisation of the tax and levy system. It would be appropriate already now to consider a legislative regulation of the budgetary rules, especially for the sphere of the national committees. In the field of rules governing banking activities the main legal adjustments should be applied to currency planning and exchange rates. While the sphere of budgetary relations is regulated relatively in detail and with precision, this is not so with the currency planning which ought to be a sort of counter-balance to the budget in the currency credit field. Amendment would be also required by the Banking Organisation Act, of which now only fragments are operative. Finally, it would be proper, as assumed also by the plan of the legislative work by the Czechoslovak State Bank, to approach a solution of the legal problems of currency rates. While introduction of a single rate of the Czechoslovak Crown to other currencies should be the final outcome, in the next five years at least an economic justification of a legally fixed single component rate both in the field of commercial and non-commercial payments should be presented.
Finanční právo a jeho úkoly po XVII. sjezdu KSČ is licensed under a Creative Commons Attribution 4.0 International License.
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