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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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.

In their article, the authors refer to the act on public finance, as well as chjna selected issues such as, for example, the independence of the auditor, and to the act on auditing in the government administration that used to be in force until recently. The paper discusses the local government revenue from the real estate market, focusing mainly on identifying the spatial differentiation of municipal income from the real estate market. L z Therefore, It is important to identify the scale of cash flows and their optimum level.

Real Estate and Macroeconomy. Books that provide guidance for practitioners, scientist and students.

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

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

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. 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.


In she completed her doctorate at the Warsaw School of Economics. Sign in to annotate. Polskie prawo finansowe, finanse publiczne. De Gruyter – Sciendo. Komentarz, Wolters Kluwers Polska, Warszawa Issue 1 First Online: By completing this form you agree to the processing of your personal data pursuant ducu the Personal Data Protection Act, solely for the purpose of responding to publicznf inquiries.

Author and co-editor of books on public finance and other scientific publications.

Geographical Diversification of Gmina Revenue from Real Estate Market in Poland

Ewa Lotko, Urszula K. Kancelaria Radcy Prawnego, Plac T. Ustawa z dnia 21 lutego r. Local government revenue structure: Active participation in scientific and professional conferences, both international and Polish. Ustawa z dnia 17 listopada r.

They aim at indicating several problems in the application of internal audit that have not been settled in legal regulations. Ustawa z 27 sierpnia r. JavaScript is turned off in your web browser. In the years —, there was a six-fold increase in the number of LGUs which were obliged to implement these plans. Further use of the site signifies your agreement to their use. MF Nr 5, poz. At the time of global economic problems, an improvement of public resources management has become especially vital.

JavaScript is turned off in your web browser. Its purpose is to present research results conducted in the years — in Polish Treasury Control Offices. MF Nr 2, poz.


Contact If you are human, leave this field blank. According to the authors of the article, new challenges in the field should concentrate, inter alia, on a better protection of budgets against the effects of the crisis, which should allow for effective risk management, elimination of irregularities and better management of resources.

Szanse i wyzwania, s. Ustawa z dnia 8 listopada r.

Finanse publiczne. System dochodów budżetowych – Uniwersytet Warszawski – USOSweb

Her core work experience involves the functioning of public finance system in Poland and worldwide, budgetary processes and the effectiveness of public spending. For over 20 years active participant in the scientific conferences on finance. The Economics of Commercial Property Markets.

Vol 20 No 4 Voivodeship capitals cinanse subjected to separate analyses because of the specific central character of their public functions. Sincehabilitated doctor of economic science in the field of finance. Therefore, chojn 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. MF Nr 15, poz. Selected contents from this journal.

Rachunki dochodów własnych jednostek budżetowych | Lenio | Prawo Budżetowe Państwa i Samorządu

Data is voluntary, but necessary to process the query. Significant discrepancies between these two groups of respondents were indicated. The use of adequate management techniques and instruments is a challenge for present-day practitioners and theoreticians who study the sector of public finance. The paper suggests changes in current regulations and proposes alternative approach to the assessment of the financial position of local government units.