Přehled o publikaci

In his paper, the author focuses on the definition of public expenditure because there is no uniform definition of this concept to be found due to the complexity of the public finance discipline. Therefore, the objective of the paper is to define the public expenditure concept. To that end, the author employs analysis, synthesis, description and comparison. The author determined the hypothesis that “the public expenditure concept is not defined in the legal framework of Czech budgetary law.” For that reason legal regulations of general application which govern Czech budgetary law (whether on the national level or the level of self-governing regions), or scholarly literature which can be helpful in the definition of the public expenditure concept, can be used as a source of current knowledge. That equally applies to foreign scholarly literature because it contains an outlook on these issues which frequently differs significantly from that provided by domestic scholarly literature.