Normative Analysis of the Budgetary Discipline Enforcement in the Visegrád Countries

Abstract

The article forms the final part of a three-year research in the area of proper public expenditures management. Based on a previously set theoretical model of budgetary discipline enforcement and comparative studies of supervisory procedures, refunds, and penalties in Visegrád countries, the article provides normative analysis of the budgetary discipline enforcement. It aims to assess the accordance of the regulatory framework in Czechia, Hungary, Poland, and Slovakia with the theoretical model. The article is based on normative, comparative, analytical, and synthetical method of research.