The Principle of Efficient Public Spending, as Proclaimed by the Public Finance Act

• Authors: Szymon Moś

Title variants

PL

The Principle of Efficient Public Spending, as Proclaimed by the Public Finance Act

• Languages of publication: EN

Abstracts

PL

This contribution deals with the issue of the principle of efficient public spending, as pervading the Polish legal system. The aim of the paper is to decode and clarify the meaning of the notion of efficiency as part of the principle proclaimed by the Public Finance Act of 27 August, 2009. There exists no legal definition of the term and since the notion is not an independent one, a tendency towards intuitive understanding of the rule may arise. However, by applying a proper legal interpretation and referring to what other academic disciplines say, this article proves that the principle of efficient public spending has a specified, concrete and clear meaning, which should be taken into account in each and every case of public expenditure being borne under the Public Finance Act.

• Publisher: Uniwersytet Gdański
• Journal: Financial Law Review
• Year: 2019
• Issue: 16(4)
• Pages: 42-55

Dates

published

2019-10-30

Contributors

author

Szymon Moś

Identifiers

DOI

10.4467/22996834FLR.19.022.11278