Obowiązek działania na rzecz zapewnienia jednolitego stosowania przepisów ustawy o odpowiedzialności za naruszenie dyscypliny finansów publicznych w kontekście niedookreślonego charakteru zasad wymiaru kar za jej naruszenie

Acta Iuris Stetinensis. 2017;17 DOI 10.18276/ais.2017.17-08

 

Journal Homepage

Journal Title: Acta Iuris Stetinensis

ISSN: 2083-4373 (Print); 2545-3181 (Online)

Publisher: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego

Society/Institution: Wydział Prawa i Administracji Uniwersytetu Szczecińskiego

LCC Subject Category: Law | Political science: Political institutions and public administration (General)

Country of publisher: Poland

Language of fulltext: Polish, English

Full-text formats available: PDF

 

AUTHORS

Wojciech Bożek
Ewa Kowalewska

EDITORIAL INFORMATION

Double blind peer review

Editorial Board

Instructions for authors

Time From Submission to Publication: 20 weeks

 

Abstract | Full Text

In the Act of 17 December 2004 on liability of violation of public finance discipline are specified rules on penalties for violation of public finance discipline. The study discusses the relevant legal arrangements and reference them to the obligation of the Chairman the Main Adjudicating Commission in cases of violation of public finance discipline, consisting in the intention to preserve the uniformity of decisions in these matters. In conclusion, the author pointed out the different measures that can foster the dissemination of knowledge of the public finances, in particular the liability for violation of public finance discipline, pointing to the importance of administrative courts in the interpretation of the provisions of abovementioned Act. The study takes into account the legal status of 18 April 2016.