Czy ustawa – Prawo przedsiębiorców ogranicza kompetencje kontrolne NIK – głos w dyskusji

• Authors: Nowak-Far Artur

Title variants

EN

Does the Entrepreneurs’ Law Limit NIK’s Audit Mandate? – Voice in the Discussion

• Languages of publication: PL

Abstracts

EN

The intention of the authors of the act of 2018 – Entrepreneurs’ Law (Polish: UPP) was to have the regulation cover a wide group of bodies mandated to audit businesses. With regard to the Supreme Audit Office this objective was not, however, met. This is due to the nature of NIK’s audits – which is state auditing – rather than administrative control, conducted for the legislative branch – the Sejm, which is mandated to present its proposals for audits, to be included in the NIK’s work plan, concerned with the executive branch. If the provisions set forth in Chapter 5 of the Entrepreneurs’ Law were applied, the control function of the Sejm would be significantly limited. In his article, the author attempts to answer the question whether the limitations set forth in the Law should be applied by NIK during its audits concerning entrepreneurs.

Keywords

Entrepreneurs' Law; NIK's audit mandate; economic activity; freedom of economic activity, executive power

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2019
• Volume: 64
• Issue: 2 (385)
• Pages: 68-86

Dates

published

2019-04

Contributors

author

Nowak-Far Artur

• Szkoła Główna Handlowa w Warszawie

References

• Padrak R. 2018. „Podstawy prawne kontroli NIK u przedsiębiorców”. Kontrola Państwowa 4 : 25-44
• Jarzęcka-Siwik E. 2018. „Uprawnienia kontrolne NIK wobec przedsiębiorców”. Kontrola Państwowa 4 : 45-59.
• Sylwestrzak A. 2006. Najwyższa Izba Kontroli. Studium prawnoustrojowe. Warszawa: Wydawnictwo Sejmowe.
• Sarnecki P. 2002. „Status prawny Najwyższej Izby Kontroli w świetle Konstytucji”. Kontrola Państwowa 2 : 5-15
• Musgrave R. A., Musgrave P. 1989. Public Finance in Theory and Practice. New York: McGraw-Hill.
• Banaszak B. 2009. Konstytucja Rzeczypospolitej Polskiej. Komentarz. Warszawa: C. H. Beck.

Identifiers

ISSN

0452-5027