Comparative Study on Refunds Stipulated in the Budgetary Discipline Enforcement Regulatory Framework in the Visegrád Countries

Abstract

Refunds play a crucial role in enforcing budgetary discipline across regulatory frameworks, ensuring that public funds remain aligned with their intended purposes. This article aims to explore the similarities and differences of the budgetary enforcement regulatory framework with respect to refunds among Visegrád countries. The article concludes that the legal regulation of the refunds is considerably similar, however, there are several notable differences in the refund regulation amongst the Visegrád countries that are further discussed in the article. Utilizing a comparative method of research, primarily based on a questionnaire survey conducted by the authors and responded to by a team of legal scholars, this article offers valuable insights for legal scholarship and policymaking within the Visegrád countries.