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    • Proszę używać tego identyfikatora do cytowań lub wstaw link do tej pozycji: http://hdl.handle.net/11320/16276
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    Pole DCWartośćJęzyk
    dc.contributor.authorZawadzka, Patrycja-
    dc.date.accessioned2024-04-03T10:36:35Z-
    dc.date.available2024-04-03T10:36:35Z-
    dc.date.issued2024-
    dc.identifier.citationBiałostockie Studia Prawnicze, Vol. 29 nr 1, 2024, s. 61-74pl
    dc.identifier.issn1689-7404-
    dc.identifier.urihttp://hdl.handle.net/11320/16276-
    dc.description.abstractThis paper discusses the idea of the functioning of an independent fiscal institution (IFI) in Poland according to the EU’s requirements. The first section provides an overall description of the institution. Section 2 provides theoretical insights into possible institutional models of IFIs which are established in the EU: the purpose is to discern what lessons can be learnt from IFI models in other EU countries. Section 3 discusses the legal basis of and standards in this area of public-sector control; section 4 addresses how that adoption would look in Poland. The objective of the article is to determine what the challenges in the Polish state fiscal policy are.pl
    dc.language.isoenpl
    dc.publisherFaculty of Law, University of Białystok; Temida 2pl
    dc.rightsUznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 4.0-
    dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/-
    dc.subjectbudgetary institutionspl
    dc.subjectfiscal councilspl
    dc.subjectindependent fiscal institutionspl
    dc.subjectlegislationpl
    dc.subjectpublic financespl
    dc.subjecttransparencypl
    dc.titleIndependent Fiscal Institutions: Considerations in the Context of Current Challenges in Public Finance and Lawpl
    dc.typeArticlepl
    dc.rights.holder© 2024 Patrycja Zawadzka published by Sciendo. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.pl
    dc.identifier.doi10.15290/bsp.2024.29.01.04-
    dc.description.Emailpatrycja.zawadzka@uwr.edu.plpl
    dc.description.AffiliationUniversity of Wrocław, Polandpl
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    dc.identifier.eissn2719-9452-
    dc.description.volume29pl
    dc.description.number1pl
    dc.description.firstpage61pl
    dc.description.lastpage74pl
    dc.identifier.citation2Białostockie Studia Prawniczepl
    dc.identifier.orcid0000-0003-3044-5783-
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