Instytucja budżetu państwa (propozycja nowego ujęcia)

• Authors: Skoczylas-Tylman, Aneta

Title variants

PL

Institution of State Budget (Proposal of a New Approach)

Abstracts

EN

This paper focuses on a state budget doctrinal definition building. This definition includes three features which are represented, at various levels, in every contemporary state budget. The level of these features representation depends on political, economical and social circumstances existing in a particular country. This new conception of state budget doctrinal definition connects two different approaches to this idea present in polish budgetary law doctrine. This definition should be not only treated as starting point to building of a budgetary law provisions, but also taken into consideration during the construction of real world budgets. The presence of such kind of definition in polish doctrine can mean that it would not be necessary to define budgetary features in Polish Constitution.

Keywords

EN

instytucja budżetu państwa; prawo budżetowe; budżet państwa; finanse publiczne

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 2005
• Volume: 185

Dates

published

2005

Contributors

author

Skoczylas-Tylman, Aneta

other

Uniwersytet Łódzki, Katedra Finansów i Bankowości

Identifiers

URI

http://hdl.handle.net/11089/18043