Results 1 to 10 of about 81 (58)

The Degree of an Act’s Harmfulness to Public Finances under the Act of 17 December of 2004 on Liability for Breaching the Public Finance Discipline

Teka Komisji Prawniczej PAN Oddział w Lublinie, 2022
An act’s harmfulness to public finances is graded. The legislator does not specify this harmfulness in greater detail and only relies on an example of a list of premises which should be taken into account when determining its degree. At the same time, the legislator decided that only a marginal degree of harmfulness of an act is a basis to refuse to ...
Wojciech Bożek
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Statutory Justifications of Torts in the Public Finance Discipline Introduced by the Provisions of Anti-Criris Shield – Analysis and De Lega Ferenda Postulates

Financial Law Review, 2022
The statutory concept of justification in public finance discipline comes down to clear exclusion of unlawfulness of discipline’s tort. It is assumed that the reason for the existence of justification of torts is a collision of interests and resulting from it, the necessity to indicate the interest excluding unlawfulness, and later waiving liability ...
Ewaryst Kowalczyk
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Responsibility of Members of the Body which Executes Budget or the Financial Plan for Violating the Discipline of Public Finance [PDF]

Białostockie Studia Prawnicze, 2009
The Act on the Responsibility for Violating the Discipline of Public Finances,1 which has been in effect for over three years is to regulate, as suggested by the legislator, in a comprehensive and complex way, the subjective and objective scope of a particular type of legal responsibility which is the responsibility for violating the discipline of ...
Ludmiła Lipiec-Warzecha
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Expenditure rules as an instrument of public finance discipline [PDF]

Współczesne Problemy Ekonomiczne, 2015
W artykule przedstawiono role regul fiskalnych w tworzeniu ram instytucjonalnych nowoczesnych finansow publicznych. Celem artykulu jest przedstawienie regul  fiskalnych stosowanych w panstwach Unii Europejskiej w latach 1900–2012 oraz regul fiskalnych stosowanych w Polsce. Analizy przeprowadzono ze szczegolnym uwzglednieniem regul wydatkowych.
Joanna Spychała
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European financial law and the state-finance nexus: Sovereign privileges or market discipline for safe public debt?

Finance and Society, 2023
AbstractEuropean financial regulation consistently gives governments privileged access to private investors, reflecting the anchor role assigned to sovereign securities as safe and liquid assets for the financial system. Legislative reforms after the financial crisis of 2008 further expanded the preferential treatment of sovereign securities as zero ...
Ad van Riet
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The influence of fiscal rules on the discipline in the public finance in Poland

Journal of Management and Financial Sciences, 2019
Fiscal rules constitute tools that match the characteristics of a transparent fiscal policy. Increasing the predictability of activities conducted within the public finance sector, which can limit politicians’ irresponsible behaviour, is of crucial importance.
Jolanta Ciak
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Penalization of Incorrect Inventory Management and Accounting – Analysis of the Case Law of the Adjudicating Committees in Cases of Violation of Public Finance Discipline [PDF]

Problemy Zarzadzania, 2018
The study discusses some of the most frequently found violations of public finance discipline. Several dozen committees ruling in cases of violation of public finance discipline have been analyzed. The main areas of public finance security risk are identified.
dr Wojciech Bożek
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Liability of local government units acting as contracting authorities in the light of the Public Finance Discipline Violation Liability Act

Prawo Budżetowe Państwa i Samorządu, 2019
Local government units as entities of a public finance sector are obliged to apply provisions of the Public Procurement Law in cases in which the conditions specified in the content of this normative act are satisfied. This applies, in particular, when the value of the awarded public procurement contract exceeds the PLN equivalent of EUR 30,000. In the
Magdalena Taraszkiewicz
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Exceeding the financial plan in terms of costs in local government budgetary entities and budget institutions as a violation of the public finance discipline

Zeszyty Naukowe Uniwersytetu Rzeszowskiego. Seria Prawnicza. Prawo, 2019
The text concerns the analysis of the possibility of recognizing, as a violation of the public finance discipline, exceeding costs in the financial plan by certain public finance sector units, i.e. local government budgetary entities and budget institutions. The Act on violation of public finance discipline penalizes expenditure overdrafts.
Wojciech Gonet
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Naruszenie dyscypliny finansów publicznych w zakresie wykorzystania subwencji ogólnej / The violation of public finance discipline with respect to the use of general grant [PDF]

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2016
Artykul poświecony jest problematyce naruszania w gminach dyscypliny finansow publicznych w obszarze wykorzystania cześci oświatowej subwencji ogolnej. Jego celem jest charakterystyka subwencji ogolnej jako źrodla samorządowego dochodu, zwlaszcza jednej z jej cześci – oświatowej, a takze analiza przedmiotowego i podmiotowego naruszenia dyscypliny przez
Alicja Sekuła, Roman Fandrejewski
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