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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 (Penalizacja nierzetelnego prowadzenia i rozliczania inwentaryzacji – analiza orzecznictwa komisji orzekajacych w sprawach o naruszenie dyscypliny finansow publicznych)

Author

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  • Wojciech Bozek

    (Uniwersytet Szczecinski, Wydzial Prawa i Administracji, Katedra Prawa Finansowego.)

Abstract

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. The subjective and objective scope of incorrect inventory management and accounting was discussed using dogmatic, legal, comparative and analytical methods. The research was supported by a statistical analysis of the issue, based on the data published in the reports on the activities of adjudicating committees in cases of violation of public finance discipline in 2012–2016. The legal status of 21.08.2017 was taken into account.

Suggested Citation

  • Wojciech Bozek, 2018. "Penalization of Incorrect Inventory Management and Accounting – Analysis of the Case Law of the Adjudicating Committees in Cases of Violation of Public Finance Discipline (Penalizacja nierzetelnego pr," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 16(72), pages 76-88.
    • Handle: RePEc:sgm:pzwzuw:v:16:i:72:y:2018:p:76-88
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    Keywords

    inventory; public finance discipline;

    JEL classification:

    • K39 - Law and Economics - - Other Substantive Areas of Law - - - Other

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