Results 11 to 20 of about 392,396 (293)

Exceeding the financial plan in terms of costs in local government budgetary entities and budget institutions as a violation of the public finance discipline

open access: yesZeszyty 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
openaire   +3 more sources

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

open access: yesOpolskie 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

open access: yesFinancial 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

The design of fiscal rules and forms of governance in European Union countries [PDF]

open access: yes, 2006
This paper uses a new data set on budgetary institutions in Europe to examine the impact of fiscal rules and budget procedures in EU countries on public finances.
Hagen, Jürgen von   +2 more
core   +5 more sources

Selected Aspects of the Europeanization of Public Finance Law

open access: yesFinancial 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

open access: yesPrawo 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

Analysis of Political Economy, International Political Economy, Globalization and its Importance to Public Finance. [PDF]

open access: yes, 2018
The purpose of this paper is to provide an analysis of the discipline of political economy, international political economy and their respective historical developments.
Rashid, Muhammad
core   +2 more sources

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

open access: yesZeszyty 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]

open access: yesZbornik 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

The Legal Solutions in the Field of Financial and Budgetary Discipline in France in the Light of the Code of Finance Jurisdiction

open access: yesPrawo Budżetowe Państwa i Samorządu, 2014
The purpose of this article is to present French institutional and law solutions in the field of public finance discipline. The article describes legal position and functioning of Court of Budgetary and Finance Discipline in France.
Małgorzata Cilak
doaj   +1 more source

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