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Tytuł: Rationality as a Basic Condition for Public Finance Reform
Autorzy: Szołno-Koguc, Jolanta
Słowa kluczowe: rationality
public finance
public finance sector
public funds
public expenditure
Data wydania: 2018
Data dodania: 24-wrz-2018
Wydawca: Temida 2
Źródło: Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 85-96
Konferencja: XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017
Abstrakt: Rationality of public finance is impossible without a clear model concept of the state, its role and consequent scope of public tasks realized (main research hypothesis). Unfortunately, due to the lack of an unambiguously accepted and consistently implemented vision of the state, both the socio-economic shifts and the attempts to reform the public finance sector throughout the transformation process in Poland have been characterized by a far-reaching lack of cohesion – governments and parliaments have changed, political doctrines have changed, individual manifestos have turned out to contain internal contradictions. And although there has been a constant element of rationalizing public spending, and improving the state’s finances, the actions taken have turned out to be rather ineffective, and any results they do have are temporary and illusory, usually subordinated to current economic and political aims (supplementary hypothesis). The aim of this article is to analyze the nature and selected aspects of rationality in public finance, takinginto consideration the structural, procedural and stream levels of reforms carried out in the Polish public finance system. It will concentrate on an attempt to answer the question of whether making efforts at reform have effectively realized the requirements for the rationality of public finance.
Afiliacja: Maria Curie-Skłodowska University in Lublin
Nota biograficzna: Professor for Economics, Head of the Public Finance Department, Faculty of Economics, Maria Curie-Skłodowska University in Lublin, Poland. Expert in the field of public sector finances, author of over 120 publications on the organization and functioning of public sector finances, financial management of local authority institutions, taxes and the tax system, author of numerous research and implementation projects. Member of the Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern European Countries.
E-mail: jszolno@hektor.umcs.lublin.pl
URI: http://hdl.handle.net/11320/6926
DOI: 10.15290/oolscprepi.2018.06
ISBN: 978–83–65696–08–3
Typ Dokumentu: Book chapter
Występuje w kolekcji(ach):Książki / Rozdziały (Temida2)
XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017

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