Integrity, transparency and education as determinants of optimal public spending
Journal Title: Prawo Budżetowe Państwa i Samorządu - Year 2016, Vol 4, Issue 4
Abstract
The difficulties in the effective implementation of the performance budgeting in Poland has become the starting point for the research presented in this paper. Despite over twenty years of experience in this field, it is difficult to say that public spending are effective, efficient and economical. We consider that this objective could be achieved by applying the optimal model of the functioning of public sector in practice. The model where, apart legal provisions, the moral attitudes and values, education and transparency play the crucial role. Thus the paper presents the results of the online survey, which enabled the identification of learning disabilities in citizens’ control of public expenditure presented in conclusions.
Authors and Affiliations
Urszula Kinga Zawadzka-Pąk, Ewa Lotko
Integrity, transparency and education as determinants of optimal public spending
The difficulties in the effective implementation of the performance budgeting in Poland has become the starting point for the research presented in this paper. Despite over twenty years of experience in this field, it is...
Andrzej Borodo (red.), „Dotacje i subwencje w systemie finansowym samorządu terytorialnego” TNOiK, Toruń 2013, ISBN 978–83–7285–717–0, ss. 323
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Odstąpienie od wymierzenia kary oraz efektywność kar w sprawach o naruszenie dyscypliny finansów publicznych
Odstąpienie od wymierzenia kary jest instytucją bardzo często stosowaną w praktyce orzeczniczej organów orzekających w sprawach o naruszenie dyscypliny finansów publicznych. W latach 2010–2014 liczba spraw, które kończą...
Ogólnopolska konferencja naukowa „Umowy cywilnoprawne w ubezpieczeniach społecznych”, Toruń, 20 lutego 2015 r.
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The renouncement from the measurement of the punishment and effectiveness of penalties in cases related to violating public finance discipline
The committee adjudicating in cases over violation of public finance discipline shall measure out the penalty at its own discretion, within the limits envisaged in the act, taking into consideration the degree of the fau...