Acta Universitatis Carolinae Iuridica (AUC Iuridica) is a legal journal published since 1955, which presents longer essays as well as short articles on topics relevant for legal theory and international, European and Czech law. It also publishes works concerning current legislative problems.
Although intended primarily for domestic audience, AUC Iuridica is useful also for foreign experts, who can take advantage of summaries in foreign languages (English, German and French) and key words, which are systematically added to the main articles and essays.
The published articles are subject to peer reviews. If necessary, reviewed texts are sent back to the author for revision.
AUC Iuridica accepts contributions from any contributor on any current legal topic.
The journal 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).
The journal is archived in Portico.
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We are pleased to inform you that the journal Acta Universitatis Carolinae Iuridica 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.
AUC IURIDICA, Vol 56 No 4 (2010), 21–28
Územní samosprávné celky a jejich majetková a finanční samostatnost
[Self-Government Administrative Units and Their Proprietary and Financial Autonomy]
Hana Marková
published online: 04. 02. 2015
abstract
Self-Government Administrative Units and Their Proprietary and Financial Autonomy Local budgets can be described as a manifestation of financial autonomy of municipalities. Expenses included in the budgets of municipalities are (or should be) covered by revenues, which the municipality receives for the performance and “financing” of its tasks in the form of repayable or nonrepayable sources, either from its own activity or as a recipient of funds from other subjects in the form of mandatory or voluntary allocation. All these resources are, in the hands of municipalities, public funds, that should be used only for the financing of public interests. It can also be stated, that after decades of loose regime in terms of dealing with public funds is currently coming back to more emphatic control of the use of public funds also at the level of local municipalities.
keywords: constitution; state; local self-government; financial; independence; fiscal federalism; public corporation; European charter; municipality; region; financial source
Územní samosprávné celky a jejich majetková a finanční samostatnost 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
