Pojęcie i podstawowe zasady determinujące odpowiedzialność za naruszenie dyscypliny finansów publicznych

• Authors: Wiesława Miemiec

Title variants

EN

The Concept of and the Basic Principles That Determine the Liability for Breach of Public Finance Discipline

UK

Поняття та основні принципи, що визначають відповідальність за порушення дисципліни публічних фінансів

• Languages of publication: PL UK

Abstracts

EN

The paper is an attempt to formulate a definition of the liability for breach of public finance discipline, and the concept of breach of public finance discipline. According to the present author, a breach of public finance discipline is any action or failure to act by entities indicated in Art 4 of the Act on Liability for Breach of Public Finance Discipline that contradicts provisions of the law regulating the management of property and the management of public resources, and disturbs the order of public finances. A breach of discipline may occur in four areas: collection of public resources, spending of public resources, incurring of obligations, as well as obligatory inventory making and reporting, and failure to conduct an internal.

• Publisher: Wydawnictwo Uniwersytetu Wroclawskiego
• Journal: Wrocławsko-Lwowskie Zeszyty Prawnicze
• Year: 2010
• Volume: 1
• Pages: 375-407

Dates

published

2010

Contributors

author

Wiesława Miemiec