Results 11 to 20 of about 6,913 (243)

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 ...
exaly   +3 more sources

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 Filologiczna Glottodydaktyka, 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.
exaly   +2 more sources

Development of Chinese Public Finance Discipline in the Past 70 Years: Review and Prospects

International Journal of Economics and Management Studies, 2019
exaly   +2 more sources

Mediation in proceedings involving the public finance sector entities (in the light of Art. 54a of the Public Finance Act)

Opolskie Studia Administracyjno-Prawne, 2020
The amendment to the Public Finance Act (adding Article 54a) and to the Act on the responsibility for a breach of public finance discipline of 2017, introduced the possibility of concluding a settlement regarding the disputed civil law liabilities by ...
Monika Haczkowska
doaj   +1 more source

Evolution of Public Finance in Selected Countries

Financial Law Review, 2021
This contribution deals with the evolution of public finance in two selected European countries. France and Germany were selected as countries to compare their evolution of public finance.
Richard Bartes
doaj   +1 more source

Finanças públicas e evolução recente da noção de disciplina fiscal Public finance and the recent evolution of the concept of fiscal discipline

Economia e Sociedade, 2012
O objetivo deste artigo é evidenciar a perspectiva de disciplina fiscal atualmente dominante, visando desnaturalizar essa questão tão dogmatizada pelo mainstream.
Neide César Vargas
doaj   +1 more source

Selected Aspects of the Europeanization of Public Finance Law

Financial Law Review, 2023
This article deals with selected aspects of the Europeanization of public finance law. For this reason, the article focuses on some important sources of European public finance law and their impact on
Richard Bartes
doaj   +1 more source

Incurring municipality’s liabilities under a temporary deficit of a local government unit

Prawo Budżetowe Państwa i Samorządu, 2022
Initiatives taken by municipalities acting as part of the public finance sector units include their ability to undertake financial commitments. This is reflected by the systemic solutions laid down in the Local Self-Government Act of 8 March 1990, the ...
Piotr Myć
doaj   +1 more source

Due liabilities of territorial self-government units – the scope of disclosures [PDF]

Zeszyty Teoretyczne Rachunkowości, 2020
The article is an analysis of disclosures of due liabilities in the system of reporting used by territorial self- government units. The due liabilities (i.e., liabilities that have not been settled on time or liabilities that are past) of the units in ...
Dorota Adamek-Hyska, Iwona Franczak
doaj   +1 more source

REFORMA JAVNIH RASHODA [PDF]

Zbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu, 2013
Public financial management system defines procedures by which the public funds are allocated and administered in a manner that ensures fiscal discipline, observance of strategic priorities and provides efficient use of public funds. Public finance is an
Sanja Jakovljević
doaj   +1 more source