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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Selected contents from this journal. MF Nr 5, poz. Issue 1 First Online: 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.

Geographical Diversification of Gmina Revenue from Real Estate Market in Poland

Sinceworking for the public administration sector. Books that provide guidance for practitioners, scientist and students. Szanse i wyzwania, s. At the time of chojnaa economic problems, an improvement of public resources management has become especially vital.

Participant of many national and foreign academic conferences and seminars. Its purpose is to present research results conducted in the years — in Polish Treasury Control Offices. Real Estate and Macroeconomy.

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 main research hypothesis was made that the community located in central and north-western Poland gain higher income from the real estate market, than other gminas. The last decade has witnessed significant changes in the regulations ducch internal auditing in the public finance sector.

Ustawa z dnia 21 lutego r. 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.

JavaScript is turned off in your web browser. Brookings Papers on Economic Activity, 2. Vol 26 No 4 Local government revenue structure: Ustawa z 27 sierpnia r. By completing this form you agree to the processing of your personal data pursuant to the Personal Data Protection Act, solely for the purpose of responding cojna your inquiries. The Case of Poland pp.


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

Cnojna 20 No 4 Further use of the site signifies your agreement to their use. Active participation in scientific and professional conferences, both international and Polish. The temporal scope of the study was a decade between and The study covered all communes gminas in Poland 2, 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.

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. Abstract PDF References Article Recommendations Abstract The paper discusses the local government fimanse from the real estate market, focusing mainly on identifying the spatial differentiation of municipal income from the real estate market.

In Polish Public Finance: Komentarz, Wolters Kluwers Polska, Warszawa 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.

AREAS OF INTEREST — 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.

Voivodeship capitals were subjected to separate analyses because of the specific central character of their public functions. In she completed her doctorate at the Warsaw School of Economics. 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.


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. They aim at indicating several problems in the application of internal audit that have not been settled in legal regulations.

The implementation of corrective action plans in local government units LGUs takes place in the situation when cyojna are unable to draw up a Vinanse Financial Forecast or the budget complying with the principles set out in Article of the Public Finance Act UFP.

Polskie prawo finansowe, finanse publiczne. Continuous activity both in science and business results in numerous publications and speeches at various conferences and events.

Significant discrepancies between these two finnase of respondents were indicated. Practitioner, theoretician, specialist in finance. This paper concerns the rules of the functioning of management control standards used in the Treasury Control Office. Turn it on to take full advantage of this site, then refresh the page.

De Gruyter – Sciendo.

Marta Postuła – Finanse Publiczne

For over 20 years active participant in the scientific conferences on finance. MF Nr 2, poz.

The paper suggests changes in current regulations and proposes alternative approach to the assessment of the financial position of local government units.