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Alternative title:

Suspension of the legal mechanisms limiting the public spending due to the SARS-CoV-2 epidemic

Subject and Keywords:

public finance   public expenditures   stabilizing expenditure rule   SARSCoV-2 epidemic

Abstract:

The subject of this article are legal changes in the scope of mechanisms limiting public expenditure, which were adopted in connection with the state of the SARS-CoV-2 epidemic in Poland. First of all, the functioning of the stabilizing expenditure rule was discussed, both in its basic form and modified by the amendments to the Public Finance Act - of May 28, 2020 and July 24, 2020. The article analyzes the applicable regulations, legislative materials, the jurisprudence of the Constitutional Tribunal and literature on the subject matter. It ends with conclusions and an attempt to evaluate the solutions adopted, as well as the manner of introducing changes.

Place of publishing:

Wrocław

Publisher:

Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii

Date issued:

2020

Resource Type:

text

Detailed Type:

article

DOI:

10.34616/kpf.2020.1.76.90

Language:

pol

Abstract Language :

pol   eng

Relation:

Kwartalnik Prawno-Finansowy, ISSN 2544-8382 ; nr 1/2020, s. 76-90

Is part of:

Kwartalnik Prawno-Finansowy

Is referenced by:

https://kpf.wpae.uni.wroc.pl/

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Uniwersytet Wrocławski

Autor opisu:

WR U/PAdal