Concept of Liability, Legal Liability, and Budgetary Responsibility

Authors

  • Ivana Pařízková Masaryk University

Keywords:

liability, legal responsibility, budgetary responsibility, budget, fiscal responsibility, Ministry of Finance of the Czech Republic, public finances

Abstract

Responsibility is a concept used in common communication but also as a technical term, especially in the legal sciences, but also in psychology, ethics and sociology, philosophy, and theology. In many languages, the etymology of the term is based on the Latin respondeo, which means answering someone, giving an account, or simply giving an answer to a question. In law, responsibility is understood as the necessity to bear the consequences foreseen by law for the actions of the responsible entity or for the result attributed to the responsible entity. And at the same time, we can also state that legal responsibility is a legal relationship in which a secondary obligation arises for the responsible subject by violating his primary obligation.

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References

Gerloch, A.: Theory of Law. 8th edition, Plzeň: Publishing house Aleš Čeněk. Law textbooks, 2021.

Marková, H.: Budget law, Praha: C.H. Beck, Beck's script, 2001.

Marková, H.: Budgetary responsibility, 2010 – Days of Law, 1. ed. Brno: Masaryk University Available at: http://www.law.muni.cz/content/cs/proceedings/, 2010, accessed: June 21st, 2022.

Mrkývka, P., Blaźek, J., Tomášková, E., Schweigl, J., Pařízková, I., Neckář, J., Šramková, D.: Selected Legal Issues of State Fiscal Responsibility (CZ), Brno: Masaryk University, 2020.

Škop, M., Smejkalová, T., Štěpáníková, M.: Theory of Law - Study Guide, Multimedia electronic learning material, Brno: Masaryk University Faculty of Informatics, 2022.

Tomášková, E., and I. Pařízková: Public finance-economic connections, Brno: Masaryk University, Textbook of the MU Faculty of Law, 2015.

Legal Acts

Act No. 23/2017 Coll., Act on the Rules of Budget Responsibility, as amended.

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Published

30.06.2023

How to Cite

Pařízková, I. (2023). Concept of Liability, Legal Liability, and Budgetary Responsibility. Financial Law Review, (29(1), 1–7. Retrieved from https://czasopisma.bg.ug.edu.pl/index.php/flr/article/view/9758

Issue

No. 29(1) (2023)

Section

Articles

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