Synergické efekty u vybraných fiskálních vztahů veřejné správy
Synergetic Effects in Selected Fiscal Relations of Public Administration

Summary/Abstract: The sphere of public finance affects the life of everyone. Generally, all links and relations that occur among representatives of public administration on one hand and among all other subjects on the other hand are included. The aim of this paper is to analyze and discuss the relations between public administration and all other subjects in the economy using the principles of 3E (Economy, Effectiveness, Efficiency) and identify synergetic effects that can lead to the increase of efficiency of public administrative institutions from the receiver’s and provider’s perspectives. Basic financial relations, among which taxes, subsidies and debt instruments are involved, are researched in the environment of the Czech Republic. It was found out that synergetic effects are to find only in selected areas, i.e. in case of subsidies and debt instruments.

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