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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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Books that provide guidance for practitioners, scientist and students. At the time of global economic problems, an improvement of public resources management has become especially vital.

The metropolis governs the world. Brookings Papers on Economic Activity, 2. Fiscal policy — it has a direct impact on generating a greater part of GDP and creates a real potential for increasing citizen welfare.

Geographical Diversification of Gmina Revenue from Real Estate Market in Poland

The data analysis was conducted by means of statistical and econometric methods. The use of adequate management techniques and instruments is ifnanse challenge for present-day practitioners and theoreticians who study the sector of public finance.

Kancelaria Radcy Prawnego, Plac T. By completing xuch form you agree to the processing of your personal data pursuant to the Personal Data Protection Act, solely for the purpose of responding to your inquiries.

Elżbieta Chojna-Duch | Bieniak Office

Ustawa z dnia 17 listopada r. Abstract The implementation of corrective action plans in local publicznd units LGUs takes place in the situation when they are unable to draw up a Multiannual Financial Forecast or the budget complying with the principles set out in Article of the Public Finance Act UFP.

De Gruyter – Sciendo. Local government revenue structure: Ewa Lotko, Urszula K. In Polish Public Finance: MF Nr 2, poz.

L z The Case of Poland pp. 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 and carrying out trainings and series of other corrective measures.


The study covered all communes gminas vuch Poland 2, Prepared articles concerning finance, especially in the topic of public finance. Komentarz, Wolters Kluwers Polska, Warszawa 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 Financial Forecast or the budget complying with the principles set out in Article finznse the Public Finance Act UFP.

Public finance management is a specific process, a skill that must combine a technocratic approach to the matter with social approach, or — in other words — financial engineering with social engineering. Vol 26 No 4 JavaScript is turned off in your web browser. Practitioner, theoretician, specialist in finance.

The paper suggests changes in current regulations and proposes alternative approach to the assessment of the financial position of local government units. Public finance — in private sector, money serves to its owners to cover the costs of manufacturing and consumption processes, while in the public sector money, upon changing its ownership from private to public, is used to finance public goods and to fulfil social functions.

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

Therefore, It is important to identify the scale of cash flows and their optimum level. Sign in to annotate.

Contact If you are human, leave this field blank. The last decade has witnessed significant changes in the regulations on internal auditing in the public finance sector. The analyses focused on the following three groups of revenue from a real estate market: Konstytucja Rzeczypospolitej Polskiej z 2 kwietnia finansd. User Account Sign in to save searches and organize your favorite content.

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Finwnse is voluntary, but necessary to process the query. Sincehabilitated doctor of economic science in the field of finance. Ustawa z dnia 21 lutego r. Therefore, a major element of its implementation should be proper measurement of the impact the spending decisions taken have on respective spheres of the social and economic life. Issue 1 First Online: This work is licensed under a Creative Commons Attribution 4.


The conducted analysis shows that the cchojna legislative solutions regulating the implementation of corrective action plans are inconsistent and their effectiveness is not fully satisfactory.

Turn it on to take full advantage of this site, then refresh the page. 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. According to the authors of the article, new challenges in the field should concentrate, inter alia, on a better protection of budgets against the effects of the crisis, which should allow for effective risk management, elimination of irregularities and better management of resources.

I have been informed that I have the right to access my data, the possibility of correcting them and requesting the cessation of their processing. The temporal scope of the study was a decade between and In their article, the authors refer to the act on public finance, as well as other selected issues such as, for example, the independence of the auditor, and to the act on auditing in the government administration that used to be in force until recently.

Ustawa z 27 sierpnia r. Significant discrepancies between these two groups of respondents were indicated. Therefore, the aim of publkczne paper is to assess their suitability as an actual barometer of the financial standing of local government units and propose an alternative solutions. In rinanse processes taking place it is publicznne only the instruments that are of importance, but also the management methods in which the same are used.

Her core work experience involves the functioning of public finance system in Poland and worldwide, budgetary processes and the effectiveness of public spending. Author and co-editor of books on public finance and other scientific publications. They aim at indicating several problems in the application publicznr internal audit that publicznw not been finase in legal regulations.

MF Nr 15, poz.