National Fund for the Protection of Heritage Monuments – principles for the establishment and operation
Journal Title: Prawo Budżetowe Państwa i Samorządu - Year 2018, Vol 6, Issue 4
Abstract
The paper presents the legal status, sources of income, and directions of expenditure of the National Fund for the Protection of Heritage Monuments, which is a state purpose-specific fund included in the public finance sector of the Republic of Poland. The rules for establishing and making use of this fund are regulated by the provisions of the act on the protection and guardianship of monuments and the Public Finance Act. The only source of income of the fund are administrative pecuniary penalties for non-compliance with the regulations on the protection and guardianship of heritage monuments. Tasks that can be financed from this fund include conservation and restoration works, as well as construction works carried out directly at the monument. The hypothesis that the National Fund for the Protection of Heritage Monuments, owing to its inconsiderable financial resources, will constitute only a complementary source for financing such works, has been positively verified. The main sources of financing are the state budget and budgets of local government units.
Authors and Affiliations
Małgorzata Ofiarska
Keywords
Related Articles
- EP ID EP491124
- DOI 10.12775/PBPS.2018.020
- Views 60
- Downloads 0
Polska Agencja Kosmiczna – problematyka prawnofinansowa
W artykule zbadano problematykę prawnofinansową Polskiej Agencji Kosmicznej. Wskazano na cel powołania Agencji i jej zadania, dokonano także analizy Agencji pod kątem regulacji dotyczących agencji wykonawczych (zawartych...
Wyłączenie samorządowych organów podatkowych oraz ich pracowników – uwagi de lege lata oraz de lege ferenda
Przedmiotem opracowania jest analiza regulacji prawnych dotyczących wyłączenia samorządowych organów podatkowych od załatwienia spraw podatkowych oraz ich pracowników od udziału w postępowaniu podatkowym, zmierzająca do...
Changes in the local government income compensation scheme
The significant factor that enforces changes in the current local government financing system are some defects in the horizontal compensation scheme at the poviat and voievodship levels, expressed in the overdue redistri...
Are tent halls subject to property tax?
The presented publication is a response to currently asked questions and interpretative doubts of taxpayers and tax authorities, namely whether tent halls are subject to property tax. General issues connected with an ent...
The use of public funds for environmental preservation and environmental education activities in the light of the Polish Supreme Audit Office reports
This article aims to present the assessment of the implementation of public funds provided under grant agreements for environmental preservation and environmental education activities in the light of the reports submitte...