Kontrola skarbowa jako jeden z rodzajów kontroli państwowej

• Authors: Jacek Kulicki

Title variants

EN

Fiscal audit as type of the State control system

Abstracts

EN

The article analyses aims and tasks of the fiscal audit in the context of tasks assigned to other public administration bodies realising control functions. The publication does not run away from assessment of the subjective scope regarding the fiscal audit, indicating its broad domain, which may raise concerns in view of its organization as well as control procedures. The starting point of the analysis is defining the term “audit” and placing the fiscal audit in the state control system which for standard model follows from the Constitution.

Keywords

EN

state control; fiscal audit; aim and task of the fiscal audit; subject of the fiscal audit

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Zeszyty Prawnicze BAS
• Year: 2015
• Issue: 3(47)
• Pages: 35-62

Dates

published

2015

Contributors

author

Jacek Kulicki

• Kancelaria Sejmu. Biuro Analiz Sejmowych

Identifiers

Biblioteka Nauki

6567737