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

Author

Listed:
  • Wojciech Bozek

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

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.

Suggested Citation

  • Wojciech Bozek, 2017. "Performance budget and violation of public finance discipline in related to public expenditure (Budzet zadaniowy a naruszenia dyscypliny finansow publicznych zwiazane z wydatkami publicznymi)," Research Reports, University of Warsaw, Faculty of Management, vol. 2(25), pages 15-24.
    • Handle: RePEc:sgm:resrep:v:2:i:25:y:2017:p:15-24
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    File URL: http://www.sim.wz.uw.edu.pl/sites/default/files/artykuly/bozek.pdf
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    More about this item

    Keywords

    performance budget; discipline of public finances;

    JEL classification:

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

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