Abstract
the article concentrates on the rules defined for fiscal policy and public finance in general and then deals with concrete cases. Fiscal policy is implemented by the government, respectively Ministry of Finance through public budgets, especially the state budget.
Fiscal policy, however, is burdened by direct political influence compared to, for example, monetary policy. The article analyzes the situation in the Czech Republic and examines how the rules should be defined and embedded in legal documents in order to be as effective as possible.