Results 11 to 20 of about 32,190 (231)

Analyzing Conceptual Foundations of International and Russian Standards of Finance Accounting in Public Sector

open access: yesВестник Российского экономического университета имени Г. В. Плеханова, 2023
The article studies elements and items of finance accounting adopted by concepts of finance accounting in public sector for ISFA and Russian conceptual foundations of public sector organizations.
L. B. Trofimova
doaj   +1 more source

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

The Medical Fund in the Public Finance Sector

open access: yesStudia Iuridica Lublinensia, 2022
The aim of this study is to determine the legal status of the Medical Fund as a state special-purpose fund, the sources of its financing and the rules of the disposal of public funds, as well as its place in the public finance sector.
Paweł Lenio
doaj   +1 more source

Bank Guarantee Fund – a new public finance sector entity

open access: yesPrawo Budżetowe Państwa i Samorządu, 2021
This paper is devoted to a change in a catalogue of entities of a public finance sector in Poland. The change was made by adding a new body – the Bank Guarantee Fund.
Jacek Wantoch-Rekowski
doaj   +1 more source

DUTIES OF A UNIT BELONGING TO THE PUBLIC FINANCE SECTOR WITH RESPECT TO DOCUMENTATION OF MANAGEMENT AUDIT

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016
The paper discusses the issue of control in the public finance sector. The issue in question is particularly important in the context of transition from heavily bureaucratic financial control of the public finance sector entities used so far to the ...
Anna Mucha
doaj   +12 more sources

The right of a public finance sector entity to incidental receivables in commercial transactions [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości
Purpose: The aim is to determine whether public finance sector entities in Poland charge compensation for debt recovery costs and to verify if this practice poses a risk of violating public finance discipline.
Ireneusz Rosiek
doaj   +1 more source

Environmental Fiscal Strategies: The Potential of Timber Excise to Address Deforestation and Increase State Revenues in Indonesia

open access: yesJournal of Local Government Issues
This study examines the feasibility of imposing an excise tax on timber products from forest logging activities in Indonesia, using a systematic literature review and a quantitative simulation approach.
Raldin Hazmi   +5 more
doaj   +1 more source

DUTIES OF A UNIT BELONGING TO THE PUBLIC FINANCE SECTOR WITH RESPECT TO DOCUMENTATION OF MANAGEMENT AUDIT [PDF]

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2017
The paper discusses the issue of control in the public finance sector. The issue in question is particularly important in the context of transition from heavily bureaucratic financial control of the public finance sector entities used so far to the ...
Anna Mucha
doaj   +1 more source

Ocena działalności instytucji gospodarki budżetowej na podstawie sprawozdań finansowych na przykładzie Centrum Usług Logistycznych

open access: yesManagement and Business Administration. Central Europe, 2013
Purpose: The article aims to assess the informative value of the financial statements of public enterprises, auxiliary enterprises and budget institutions which have been transformed into public sector enterprises (IGB).
Marcin Kaczmarek
doaj   +1 more source

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