Partnerstwo publiczno-prywatne a dyscyplina finansów publicznych – wybrane zagadnienia

Abstract

.Public-private partnership (PPP) is an important form of implementation of public tasks by local government units. The order and security of public finances are ensured, among others by discipline in spending public funds. The area of research was limited to PPP contracts concluded by self-government units of the public finance sector and private partners, including concession contracts for construction works or services, as one of the forms of PPP. The primary purpose of the research study is to determine the essence of the PPP in the implementation of public tasks by local government and identify areas of possible risks of violation of basic principles of public funds management, resulting in violation of public finance discipline. The author concludes that the PPP is very attractive, but not without flaws form of cooperation with the private sector in the public interest. In 2013–2017, violations related to contracts for concessions for construction works and services (as forms of PPP), regulated in the Act of 17.12.2004 on liability for violation of public finance discipline, were only twice subject to resolution by the adjudicating authorities in these cases violations. The study uses a comparative, dogmatic and analytical method in relation to basic legal acts, reports on the activities of adjudicating commissions in cases relating to violation of public finance discipline and views expressed in the literature on the subject

Keywords

• public-private partnership
• public finance discipline