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http://hdl.handle.net/11320/13808| Tytuł: | Budget law of the Republic of Lithuania under the influence of the European Union law |
| Autorzy: | Sudavicius, Bronius |
| Słowa kluczowe: | budget budgetary framework budget law budget planning fiscal discipline Lithuania |
| Data wydania: | 2022 |
| Data dodania: | 7-wrz-2022 |
| Wydawca: | International Center of Public Finance and Tax Law Research, the Faculty of Law, the University of Bialystok |
| Źródło: | Annual Center Review, nr 14-15, 2021-2022, s. 22-28 |
| Abstrakt: | The article deals with the question of the impact of the European Union law on budget regulation in the law of the Republic of Lithuania after its accession to the European Union in 2004. The influence of the European Union law on the Lithuanian budget law is twofold - direct when the requirements of the relevant European Union legislation are transposed into national budget law, and indirect, when national budget law is changed during the harmonization of national tax laws with the requirements of the European Union law. As the article deals only with the aspects of direct impact, such questions, as harmonization of annual and medium-term budget planning, changes in the budget planning process, strengthening of fiscal discipline, the requirements of the Stability and Growth Pact and their implementation in national law are analysed in the article. |
| Afiliacja: | Vilnius University, Lithuania |
| Nota biograficzna: | Bronius Sudavicius - Doctor of the social sciences (Law), Professor of the Department of Public Law, Head of the Scientific Center of Public Finance and Tax Law, Faculty of Law, Vilnius University (the Republic of Lithuania), specializes in public finance, tax law and environmental law. He is the author of 6 manuals and more than 60 scientific articles regarding public finance, tax law and environmental law. Member of the Editorial Board of Central and Eastern European Law Review (Athens, Greece) and Law Enforcement Review (Omsk, Russia). |
| E-mail: | bronius.sudavicius@tf.vu.lt |
| URI: | http://hdl.handle.net/11320/13808 |
| DOI: | 10.15290/acr.2021-2022.14-15.03 |
| ISSN: | 1899-5942 |
| metadata.dc.identifier.orcid: | 0000-0002-5810-0739 |
| Typ Dokumentu: | Article |
| metadata.dc.rights.uri: | http://creativecommons.org/licenses/by-sa/3.0/pl/ |
| Właściciel praw: | Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Unported (CC BY-NC-ND 3.0) |
| Występuje w kolekcji(ach): | Annual Center Review, 2021-2022, nr 14-15 |
Pliki w tej pozycji:
| Plik | Opis | Rozmiar | Format | |
|---|---|---|---|---|
| ACR_14_15_2021_2022_B_Sudavicius_Budget_law_of_the_Republic_of_Lithuania.pdf | 152,89 kB | Adobe PDF | Otwórz |
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