Legal regulation of the principle of transparency in the budgetary process of the Republic of Poland

• Authors: Semen Yankevich

Title variants

PL

Legal regulation of the principle of transparency in the budgetary process of the Republic of Poland

• Languages of publication: EN

Abstracts

PL

The article describes the organizational and legal foundation of the principle of budget transparency in Poland. The study considers the legal basis for access to information about the activities of public authorities and the legal foundation of the principle of transparency of the budgetary process in the Republic of Poland. The main instruments for achievement of transparency of all operations with public funds such as budget classification, the cash servicing of budget implementation, budget accounting and reporting are analysed. While attempting to describe the aforementioned matters, the author proposes a definition of the term “budget transparency”.

Keywords

EN

budget process; transparency; budget classification; cash servicing; accounting and reporting

PL

budget process; transparency; budget classification; cash servicing; accounting and reporting

• Publisher: Uniwersytet im. Adama Mickiewicza w Poznaniu
• Journal: Adam Mickiewicz University Law Review
• Year: 2013
• Volume: 2
• Pages: 215-226

Dates

published

2013-06-30

Contributors

author

Semen Yankevich

Identifiers

DOI

10.14746/ppuam.2013.2.16