Advanced search ?

Object

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

Download

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

PLMET:

click here to follow the link

Creator:

Miemiec, Wiesława

ORCID:

0000-0001-8472-2200

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

Contributor:

Bojko, Andrìj Mihajlovič (1963- ). Red. ; Marszał, Maciej (1968- ). Red. ; Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii ; Lʹvìvsʹkij nacìonalʹnij unìversitet ìm. Ìvana Franka. Ûridičnij fakulʹtet

Date issued:

2010

Identifier:

oai:repozytorium.uni.wroc.pl:122632 ; ISSN 2082-4939

Source:

PAd P 102216 II

Language:

pol ; ukr ; eng

Relation:

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

Is part of:

click here to follow the link

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

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

Autor opisu:

WR U/PAdjm ; WR U/PAdbg

Subject and keywords:

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

Object collections:

Last modified:

Mar 11, 2021

In our library since:

Feb 19, 2021

Number of object content hits:

1

Number of object content views in PDF format

1

All available object's versions:

https://repozytorium.uni.wroc.pl/publication/133239

Show description in RDF format:

RDF

Show description in OAI-PMH format:

OAI-PMH (DC)

OAI-PMH (METS)

Edition name Date
Pojęcie i podstawowe zasady determinujące odpowiedzialność za naruszenie dyscypliny finansów publicznych Mar 11, 2021

Objects

Similar

Zbieg odpowiedzialności za naruszenie dyscypliny finansów publicznych z odpowiedzialnością karną i karną skarbową

Stawiński, Michał Miemiec, Wiesława. Red. Uniwersytet Wrocławski. Katedra Prawa Finansowego

czasopisma czasopisma online

Fiscal discipline in public finances

Dolnicki, Bogdan Korczak, Jerzy Red. Szreniawski, Jan Rec.

ebook

Wyłączenie stosowania ustawy o odpowiedzialności za naruszenie dyscypliny finansów publicznych do należności z tytułu podatków

Stawiński, Michał Kostecka-Jurczyk, Daria. Red. Jakubowski, Sebastian. Red.

czasopisma (wydawnictwa ciągłe) artykuł

Legal and financial liability in healthcare — selected issues

Lenio, Paweł Jabłoński, Mariusz. Red. Jarosz-Żukowska, Sylwia. Red.

czasopisma (wydawnictwa ciągłe) artykuł

Diagnosis in criminal proceedings against juvenile offenders in France

Perska-Gradowska, Paulina Kalisz, Tomasz. Red.

On the approach to the forfeiture of company assets and property rights in the draft Article 44a 1 of the Criminal Code

Pohl, Łukasz Giezek, Jacek. Red. Gruszecka, Dagmara. Red. Kalisz, Tomasz. Red.

Some comments on criminal liability of heads of responsible bodies or organisational units of such bodies for their failure to request initiation of preliminary proceedings

Ochman, Piotr Kalisz, Tomasz. Red.

Postępowanie wykroczeniowe w sprawach dotyczących pracowników i innych osób wykonujących pracę zarobkową

Kowalski, Sebastian Kuczyński, Tadeusz. Red. Paroń, Łukasz. Red.

czasopisma (wydawnictwa ciągłe) artykuł
More

Contact details

Address

Wroclaw University Library
st. Fryderyka Joliot-Curie 12
50-383 Wroclaw, Poland

Phone

(+48) 71 346 31 10
(+48) 71 346 31 66

E-Mail

sin.bu@uwr.edu.pl

Visit us!

This page uses 'cookies'. More information