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.
Articles published in AUCI undergo an independent peer review process, which is anonymous on both sides. Reviewers from the field give their opinion on the scientific quality of the paper and the suitability of publication in the journal. In the case of comments, the opinion is sent back to the author with the possibility of revising the text (see Guidelines for Authors – Per Review Process for more details).
The AUCI journal (ISSN 0323-0619) is registered in the Czech National Bibliography (kept by the National Library of the Czech Republic) and in the Index to Foreign Legal Periodicals (kept by the American Association of Law Libraries). AUCI has been assigned a periodical registration number MK E 18585.
In 2021 the journal AUCI was the first journal of the Faculty of Law of Charles University to be included in the prestigious international database Scopus. This Elsevier database is the largest abstract and citation database of peer-reviewed literature in the world. The editors of the journal expect from the inclusion in the elite Scopus database not only an increase in the readership of the journal, but also an increase in interest in the publication of papers by both Czech and foreign authors.
AUCI is an open journal and all its content is published both on the faculty website and on the Karolinum Press website. Access to it is free of charge. The homepage of AUCI is on the Karolinum Press website.
The AUCI journal uses the Creative Commons license: CC BY 4.0.
Long-term archiving of the digital content of the journal is provided by Portico.
AUC IURIDICA, Vol 49 No 3 (2003), 133–147
Finančný systém a hospodárenie obce
[Financial System and Management of Municipalities]
Alena Pauličková
DOI: https://doi.org/10.14712/23366478.2025.196
published online: 13. 02. 2025
abstract
Forming of an income base of municipalities is a Jong-term process in development of organs of a territorial self-government. Extent and quality of individual tasks realized by them depends on income resources, which are available for municipalities according to the basic appropriate legal adaptations. Creation of the income base of municipalities in the Slovak Republic does not only relate to self-government organs, but also to the state. The author of this article mainly deals with financial-legal aspects of creation of the income base of municipalities. Because there has not been formed such a system of the income base of municipalities so far, which would exclude dependence of local budgets from state-budget resources, it is necessary to create economic-legal assumptions for economic independence to provide a compatibility of legal adaptations with legal regulations of other countries of the European Union. At the same time the author presents her opinion, that it is not possible to achieve the financial independence of municipalities with their absolute understanding.
Finančný systém a hospodárenie obce is licensed under a Creative Commons Attribution 4.0 International License.
230 x 157 mm
periodicity: 4 x per year
print price: 65 czk
ISSN: 0323-0619
E-ISSN: 2336-6478
