http://hdl.handle.net/11320/8284 2026-06-14T23:43:11Z 2026-06-14T23:43:11Z Presnarowicz, Sławomir http://hdl.handle.net/11320/8313 2019-09-25T08:21:48Z 2019-01-01T00:00:00Z

Tytuł: Eugeniusz Ruśkowski, Finanse publiczne i prawo finansowe. Instrumenty prawnofinansowe i warunki ich stosowania, Wydawnictwo Temida 2, Białystok 2018, ss. 303 Autorzy: Presnarowicz, Sławomir

2019-01-01T00:00:00Z Chernikova, Elena Nikolaeva, Tatiana http://hdl.handle.net/11320/8312 2019-09-25T08:20:27Z 2019-01-01T00:00:00Z

Tytuł: Constitutional and Legal Regulation of Financial Relations and Procedures in Russia Autorzy: Chernikova, Elena; Nikolaeva, Tatiana Abstrakt: This article is devoted to the constitutional regulation of financial relations in Russia. The purpose of the study is to analyse the current state of the constitutional regulation of national economic relations and financial procedures existing in the state, as well as to evaluate twenty-five years of experience in implementing Russian constitutional provisions in practice. The authors have described the basic constitutional provisions on finance, classified the sources of Russian financial law, reviewed the constitutional and legal status of the authorities involved in financial relations, and analysed the constitutional obligation to pay taxes and fees. They have also specified its main characteristics and examined two norms enshrined in the relevant constitutional article: paying taxes and fees provided only by law, and prohibiting retroactive legislation that worsens the taxpayer’s position, taking into account the practice and legal positions of the Constitutional Court of the Russian Federation. When writing the article, the following scientific methods were used: analysis and synthesis, deduction, method of concrete sociological research, systemic, structural-functional, hermeneutic, synergetic, comparative legal and other methods.

2019-01-01T00:00:00Z Lotko, Ewa http://hdl.handle.net/11320/8311 2019-09-25T08:19:20Z 2019-01-01T00:00:00Z

Tytuł: Participatory Budgeting in Russia – Procedural Aspects Autorzy: Lotko, Ewa Abstrakt: Participatory budgeting is nowadays the most widespread instrument of participatory democracy in the world. It appears in states with an established democratic system, in countries where democracy is being broken as well as in non-democratic states. Among the countries of Central and Eastern Europe it has probably developed to the biggest scale in Poland. In second place is Russia. According to the idea, participatory budgeting procedure should be based on democratic principles which include: social justice, citizen control, education, transparency and responsibility. Comparative research has indicated that participatory budgeting may be an instrument enhancing democracy, but may also be a tool used in a wider political game. This article is an attempt to answer the question of whether the participatory budgeting procedure used in selected admin istrative units in Russia encourages residents to engage in local problems and strengthens democracy or on the contrary it does not bring any positive effects, giving only a false sense of democracy.

2019-01-01T00:00:00Z Zawadzka-Pąk, Urszula Kinga Tomášková, Eva http://hdl.handle.net/11320/8310 2019-09-25T08:18:02Z 2019-01-01T00:00:00Z

Tytuł: Legal and Axiological Aspects of Participatory Budgeting Procedure in Poland and the Czech Republic Autorzy: Zawadzka-Pąk, Urszula Kinga; Tomášková, Eva Abstrakt: The aim of the paper is to analyse the impact of participatory budgeting (PB) principles and procedures on public values. PB means a year-long decision-making process through which citizens negotiate among themselves and with local government officials, generally in organized meetings, and then vote over the allocation of local spending. We hypothesis that PB legal principles and procedures are not axiologically neutral but they do have a positive or negative influence on public values. We base our analysis on the case of two cities, taking the criterion of their similarity regarding ranking position in terms of the number of inhabitants and the percentage of the city budget allocated for the participatory budget, i.e. Kraków (Poland) and Brno (Czech Republic). For the analysis we use the category of nodal public values comprising: human dignity, sustainability, citizen involvement, openness, confidentiality, compromise, integrity, and robustness. Our research has confirmed that the PB principle and procedures are not axiologically neutral but sometimes they have positive and sometimes negative influence on public values. That will allow, in the next step of research, to determine the legal regulations that would strengthen particular public values via the PB procedure and, by this means, to enhance accountability for the spending of local funds.

2019-01-01T00:00:00Z