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EN
Public procurement is an important tool used for distribution of significant part of public expenditures. The size of public procurement market presents more than 10% GDP. That is the reason why it is important to focus on the parameters of public procurement, such as transparency, openness and professionalism. This article focuses on the degree of transparency and openness of public procurement in Czech Republic and Slovakia, operating with three indicators - index of transparency of public procurement market, the index of non-transparent procurement and the index of international openness. At the same time we are pointing at legal frameworks of public procurement in these countries and formulating conclusions and recommendations.
EN
Public expenditures are the main instrument governments use to influence the economy. To increase the efficiency of expenditures it is necessary to use a planning method that will concentrate on the a country’s main needs. So, to improve the efficiency of public expenditures, it is necessary to use performance planning in budgeting. The use of performance budgeting is the core of public finance reform in Poland. This paper defines performance budgeting, and examines its advantages and dis¬advantages and the stages of introducing performance budgeting in Poland.
EN
Health care as a socio-economic category is currently undergoing a number of analytically remarkable changes. In countries like the Czech Republic, where in the past there was a universal health care paid from the government budget, we have seen in the last 20 years the development of differentiated forms of health care with special characteristics. This article aims to show changes in perception of health care as socio-economic category in the context of reforms of health systems. Attention is also paid to the international experience in financing schemes of standard and above standard health care and possible scenarios for future development. The article shows the development phases of health care and new problems that arose in this context.
EN
The article attempts to answer the question of effectiveness of the constitutional provisions (which exist for more then ten years in Polish legal order) aimed at maintaining the balance in public finances. As this balance has been threatened by the economic crisis, there is a need for assessment whether the regulations contained in Polish Constitution provide sufficient safeguards for one of the fundamental values, i.e. financial stability of the State. The issues of possible growth of budget deficit and further increase of national debt have become the subject of heated political debate. The existing constitutional limitations in this field, imposed on the legislative and executive branches of power, raise controversy due to their restrictive character. In these circumstances, any attempts to further limit this freedom should be subject to careful examination in order to prevent violation of fundamental principles affecting the functioning of the state ruled by law. Of particular importance, in this context, is the conclusion of work on a government bill on public finances. The bill contains provisions to enable practical accomplishment of the values enshrined in the Constitution aimed at maintaining financial stability of the State. The article presents assessment of legal regulations contained in the above-mentioned bill, concerning in particular the so-called precautionary and sanative procedures. Their effective functioning, in face of a dramatic increase in the public debt, deserve more attention.
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