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Immunitety nieoczy wiste – uwagi na gruncie polskich regulacji prawnofinansow ych

100%

Salachna J. M.

Przegląd Prawa Konstytucyjnego

2020

issue 1 (53)

145-158

Immunitet (parlamentarny, sędziowski, czy też przysługujący innym osobom pełnią-cym istotne funkcje publiczne) wydaje się nieodzowną instytucją w systemach praw-nych państw demokratycznych. Niezależnie jednak od prawnych regulacji w przed-miocie immunitetu/ów w danych uwarunkowaniach (unormowania immunitetowe expressis verbis), istnieją także przepisy prawa, które pośrednio (nie wprost) zwalnia-ją z odpowiedzialności osoby pełniące niektóre funkcje publiczne lub tworzą sytuację niemożności pociągnięcia ich do odpowiedzialności. Takim właśnie nieoczywistym immunitetom w prawie polskim poświęcone jest niniejsze opracowanie. Przy czym analizę ograniczono do sfery prawa finansowego, z uwagi na funkcje, rolę i znacze-nie publicznych decyzji finansowych oraz ich skutków. Uznając, że finanse stanowią „nerw państwa”, tolerowanie (niesankcjonowanie) w tej sferze zachowań niepożąda-nych wymaga analiz, szczególnie w kontekście zasad prawidłowego gospodarowania środkami publicznymi.

Immunity (parliamentary, judicial or vested in other persons performing important public functions) seems to be an indispensable institution in legal systems of democratic countries. However, notwithstanding the legal regulations on immunity(s) in given con-ditions (regulations on immunity expressis verbis), there are also legal provisions which indirectly exempt people who perform certain public functions from liability or create a situation where they cannot be held liable. This study is devoted to such unobvious im-munities in Polish law. The analysis is limited to the sphere of financial law due to the functions, role and significance of public financial decisions and their effects. Recogniz-ing that finances are „nerves of the state”, tolerance (non-sanctioning) in this sphere of undesirable behavior requires analysis, especially in the context of the principles of prop-er management of public funds.

Selected moral values and their influence on financial decision making within the public sector: A case study of Poland

51%

Salachna J. M., Szafranek A., Tyniewicki M.

Zarządzanie Publiczne / Public Governance

2018

issue 2(44)

29-40

Objectives: The general aim of this article is to propose a theoretical model for the determinants of the optimal (required) operating of the public sector, including financial decision making in the scope of the creation of law and its application. At the same time, authors assert that universal moral values affect and should affect the legal system (including the creation and application of law governing public finances). Research Design & Methods: Precisely in the context of the values mentioned below, authors have decided to verify to what extent the mentioned model works in practice (an initial practical test). For this purpose two pilot studies have been conducted by use of the diagnostic poll method. Findings: Although in common (i.e. public) conviction decision making by public authorities (including decisions on public spending) should be based on moral values culturally accepted by society (which are often reflected in binding law), the results of the afore-mentioned studies were less than conclusive. Recommendations: The results underlined the need for in-depth interdisciplinary research (both legal and sociological), mainly into the moral aspects of legislating with regard to public finances, both at the state and local levels. Contribution: Research into the issue of the role of morality in financial decision making in Poland has not been undertaken yet. The authors created (and proposed) a theoretical model for the optimal operating of the public sector and decided to test the validity of the assumptions of the basic elements thereof by way of pilot studies.

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1 Przegląd Prawa Konstytucyjnego

1 Zarządzanie Publiczne / Public Governance

2 Salachna J. M.

1 Szafranek A.

1 Tyniewicki M.

1 2020

1 2018

Search results

Immunitety nieoczy wiste – uwagi na gruncie polskich regulacji prawnofinansow ych

Selected moral values and their influence on financial decision making within the public sector: A case study of Poland