Economics at your fingertips  

Performance budget and violation of public finance discipline in related to public expenditure (Budzet zadaniowy a naruszenia dyscypliny finansow publicznych zwiazane z wydatkami publicznymi)

Wojciech Bozek ()
Additional contact information
Wojciech Bozek: Uniwersytet Szczecinski, Katedra Prawa Finansowego, Wydzial Prawa i Administracji

Research Reports, 2017, vol. 2, issue 25, 15-24

Abstract: The paper discusses issues related to the institution of public expenditure in performance budget in the context of the law on liability for violation of public finance discipline. The author analyzes performance budget, its objectives and characteristics, stressing that the Polish legal system there is a need to develop the scope of the liability for violation of public finance discipline. In the current state of the law difficult, and sometimes impossible is to punish those responsible for non-compliance related to making public spending included in the relevant performance budget. The study used different research methods: a comparative legal, dogmatic, analytical, which has been used in relation to the relevant substantive laws, judgments adjudicating bodies in cases of violation of public finance discipline and administrative courts, as well as literature. The study takes into account the legal status on February 24, 2017.

Keywords: performance budget; discipline of public finances (search for similar items in EconPapers)
JEL-codes: K39 (search for similar items in EconPapers)
Date: 2017
References: View complete reference list from CitEc
Citations Track citations by RSS feed

Downloads: (external link) (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Access Statistics for this article

More articles in Research Reports from University of Warsaw, Faculty of Management Contact information at EDIRC.
Bibliographic data for series maintained by ().

Page updated 2018-07-28
Handle: RePEc:sgm:resrep:v:2:i:25:y:2017:p:15-24