Chojna-Duch E., Podstawy finansów publicznych i prawa finansowego, Warszawa Chojna-Duch E., Polish financial law. Public finances, Warszawa Chojna-Duch E., Polskie prawo finansowe. Finanse publiczne, LexisNexis, Warszawa Czołpińska E., Projekt uchwały budżetowej i uchwała budżetowa. sector (E. Chojna-Duch, , p. 90). [15] Komunikatu Nr 3 Ministra Finansów z 16 lutego nostek sektora finansów publicznych (Dz. Urz.

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The paper discusses the local government revenue from the real estate market, focusing mainly on identifying the spatial differentiation of municipal income from the real estate market. User Account Sign in to save searches and organize your favorite content.

Elżbieta Chojna-Duch

At the time of global economic problems, an improvement of public resources management has become especially vital. The conducted analysis shows that the adopted legislative solutions regulating the implementation of corrective action plans are inconsistent and their effectiveness is not fully satisfactory.

Polskie prawo finansowe, finanse publiczne. The implementation of corrective action plans in local government units LGUs takes place in the situation when they are unable to draw up a Multiannual Ducu Forecast or the budget complying with the principles set out in Article of the Public Finance Act UFP.

Her core work experience involves the functioning of public finance system in Poland and worldwide, budgetary processes and the effectiveness of public spending.

Public finance instruments — are tools used to fulfil respective functions of the state. Public finance management is a specific process, pbuliczne skill that must combine a technocratic approach to the matter with social approach, or — in other words — financial engineering with social engineering. In Polish Public Finance: Selected contents from this journal.


The authors also refer to those changes in the regulations that brought about new challenges for practice and theory alike, in the field of both political issues and audit methodology.

By completing this form you agree lubliczne the processing of your personal data pursuant to the Personal Data Protection Act, solely for the purpose of responding to your inquiries. Turn it on to take full advantage of this site, then refresh the page. They aim at indicating several problems in the application of internal audit that have not been settled in legal regulations.

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The use of adequate management techniques and instruments is a challenge for present-day practitioners and theoreticians who study the sector of public finance. In the processes taking place it is not only the instruments that are of importance, but also the management methods in finase the same are used. The paper suggests changes in current regulations and proposes alternative approach to the assessment of the financial position of local government units. JavaScript is turned off in your web browser.

Therefore, the aim of this paper is to assess their suitability as an actual barometer of the financial standing of local government units and propose an alternative solutions. Data is voluntary, but necessary to process the query. JavaScript is turned off in your web browser. MF Nr 2, poz. Based on the results, the areas of deviation from expected level of management control standards were established and the areas where implementation of control mechanisms relying on increasing the supervision of board of directors over managers were indicated, providing permanent and efficient elements of managers supervision over subordinate employees and making purposes and tasks put on the Treasury Control Office for given year more precise and familiarization of employees fhojna carrying out trainings and series of other corrective measures.


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For over 20 years active participant in the scientific conferences on finance. Komentarz, Wolters Kluwers Polska, Puvliczne Sinceworking for the public administration sector.

Corrective Action Plans for Local Governments as Their Financial Health Barometers?

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Pubiczne 1 First Online: Continuous activity both in science and business results in numerous publications and speeches at various conferences and events. Abstract The implementation of corrective action plans in local government units LGUs takes place in the situation when they are unable to draw up finaanse Multiannual Financial Forecast or the budget complying with the principles set out in Article of the Public Finance Act UFP.

Vol 26 No 4 The Economics of Commercial Property Markets.