Scholarly record
LIABILITY FOR INFRINGING DISCIPLINE OF PUBLIC FINANCE AS A LEGAL MEASURE TO ENSURE SECURITY OF PUBLIC FINANCE IN POLAND
Abstract
Proceedings in cases related to the violation of public finance discipline include ordered sequence of activities, that compose a process aimed to decide by competent authorities about liability for such violation. These proceedings are important part of polish public financial system which are based on the act of 17 December 2004 on the liability for violation of public finance discipline and also polish legal solutions are unique in the world financial and legal solutions. Primary research purpose formulated in this study is comprehensive and multi-aspect analysis of legal regulations applicable to the cases related to violation of public finance discipline. The analysis of adjudication activities of the Main Adjudicating Commission in cases related to violation of public finance discipline and administrative courts resolutions allow to formulate many conclusions that indicate the need to increase effectiveness of managements and supervision over the public finance sector units, so that basic rules of public means management are not infringed in the future. Present model of liability for the violation of public finance discipline does not fully and efficiently protect the order and security of public finances, therefore, further changes of some elements of the liability system are needed. However, it may be said that the act of 17 December 2004 on liability for infringing discipline of public finance creates a model and mechanisms that foster correct functioning of the public finance sector units in Poland. It is required to consequently extend liability for violation of public finance discipline over all entities that are responsible for performing control and supervision functions over the public finances sector units, which may interfere with lawful collecting and disposing of public means. Several research methods are used in the study, including dogmatic-exegetical, analytical and legal comparative method. Basic research method used in the study is based on comprehensive and broad analysis of normative material relating to all discussed issues. Also, opinions formulated in domestic and foreign literature on this subject are reviewed and assessed.
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