PLMET:

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Title:

The Concept of and the Basic Principles That Determinethe Liability for Breach of Public Finance Discipline

ORCID:

0000-0001-8472-2200

Subject and Keywords:

public finance discipline   violation of discipline   liability   bodies adjudicating in cases of violation of public finance discipline   types of penaltie

Abstract:

The paper is an attempt to formulate a definition of the liability for breach of public finance discipline, and the concept of breach of public finance discipline. According to the present author, a breach of public finance discipline is any action or failure to act by entities indicated in Art 4 of the Act on Liability for Breach of Public Finance Discipline that contradicts provisions of the law regulating the management of prop-erty and the management of public resources, and disturbs the order of public financ-es. A breach of discipline may occur in four areas: collection of public resources, spending of public resources, incurring of obligations, as well as obligatory inventory making and reporting, and failure to conduct an internal audit. Actions that constitute a breach of public finances must have the following main characteristics. Such ac-tions must: 1) be intentional or unintentional; 2) be actions or failures to act; 3) refer to one of the forms of behaviour mentioned in the Act. The author also analyses gen-eral rules determining incurrence and enforcement of this liability. She discusses ten such rules. They also determine the legal nature of a given case of liability. In the second part of the paper the author focuses on procedural issues related to the liabil-ity for breach of public finance discipline, examining the bodies authorised to issue rulings in cases of breach of public finance discipline as well as types of punishment imposed for actions that constitute a breach of public finance discipline. The pun-ishment is of personal nature, affecting the offending party’s personal property. The choice of punishment is left to the authority issuing the ruling, though with regard to some types of punishment the Act includes specific directives.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Date issued:

2010

Identifier:

ISSN 2082-4939

Source:

PAd P 102216 II

Language:

pol   ukr   eng

Relation:

Wrocławsko-Lwowskie Zeszyty Prawnicze, 2010, 1, 375-407

Is part of:

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Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.

Autor opisu:

WR U/PAdjm   WR U/PAdbg