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http://hdl.handle.net/11320/15056
Tytuł: | Controlling Public Expenditure in the Light of Constitutional Standards in Poland and the Czech Republic: Selected Aspects |
Autorzy: | Czudek, Damian Kozieł, Michal Lotko, Ewa Tyniewicki, Marcin |
Słowa kluczowe: | constitutions control of public expenditure judicial control legal basis of public expenditure principle of legality |
Data wydania: | 2023 |
Data dodania: | 19-cze-2023 |
Wydawca: | Faculty of Law, University of Białystok; Temida 2 |
Źródło: | Białostockie Studia Prawnicze, Vol. 28 nr 2, 2023, s. 135-155 |
Abstrakt: | This paper aims to answer the following research problem: what are the models of reasonable (proper) implementation of public expenditure arising from specific constitutional rules, and what are the standards for such spending? The authors present a thesis that the constitutional principle of legality, as well as the principle of public finance as a good which is protected constitutionally, sets general models, which consequently determine the standards of reasonable (proper) spending of public funds in the broad sense, i.e. in the context of legality and economy (purpose, economy, effectiveness and efficiency). Notably, these models and standards meet the postulate of complete financial control, i.e. at every stage of the budget procedure (budget design, planning and execution). The article uses socalled non-reactive research methods, based on the analysis of the content and availability of source information, i.e. theoretical and legal publications as well as legal regulations (especially constitutional ones) crucial from the point of view of the selected subject. |
Afiliacja: | Damian Czudek - Masaryk University in Brno, Czech Republic Michal Kozieł - Palacky University in Olomouc, Czech Republic Ewa Lotko - University of Bialystok, Poland Marcin Tyniewicki - University of Bialystok, Poland |
E-mail: | Damian Czudek: damian@czudek.cz Michal Kozieł: michal.koziel@upol.cz Ewa Lotko: e.lotko@uwb.edu.pl Marcin Tyniewicki: tyniewicki@uwb.edu.pl |
URI: | http://hdl.handle.net/11320/15056 |
DOI: | 10.15290/bsp.2023.28.02.09 |
ISSN: | 1689-7404 |
e-ISSN: | 2719–9452 |
metadata.dc.identifier.orcid: | 0000-0002-8169-2023 0000-0001-8561-0358 0000-0001-6847-8308 0000-0003-2993-3982 |
Typ Dokumentu: | Article |
metadata.dc.rights.uri: | https://creativecommons.org/licenses/by-nc-nd/4.0/ |
Właściciel praw: | © 2023 Damian Czudek et al. published by Sciendo. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License. |
Występuje w kolekcji(ach): | Artykuły naukowe (WP) Białostockie Studia Prawnicze, 2023, Vol. 28 nr 2 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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BSP_28_2_D_Czudek_M_Koziel_E_Lotko_M_Tyniewicki_Controlling_Public_Expenditure_in_the_Light_of_Constitutional_Standars.pdf | 217,03 kB | Adobe PDF | Otwórz |
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