Publikace na Právnická fakulta |
2022
Abstrakt
Legal regulation of the provisional budget addresses the situation where the budget for a given year is not approved. The provisional budget in case of state budget applies only to state expenditures, not to the entire public administration, which also includes cities, municipalities, higher territorial units and other entities.
In case of provisional budget until the new budget is approved an amount corresponding to one twelfth of the budget for the previous year may be used on a monthly basis. The aim of the this paper is to present the legal regulation of the provisional budget in the Slovak Republic and to clarify the importance of this institute in the legal regulation of public finances.