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Tytuł: Protection of the European Union’s Public (Financial) Interest in Normative Budgetary Principles
Autorzy: Tyniewicki, Marcin
Słowa kluczowe: Public choice
EU budget
budget discipline
resource scarcity
financial interests
Data wydania: 2018
Data dodania: 25-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. 131-145
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: The problems concerning the protection of the EU financial interest are generally discussed in the context of fighting corruption or preventing and eliminating fraud (financial irregularities). In many cases, the actions taken have ex-post character since they concern situations of inappropriate distribution (allocation) of public funds. In this article, the Author approached these problematics a bit differently because he tried to prove that already on the stage of planning (constructing) EU budget as well as during its implementation there are instruments such as normative budgetary principles which may serve to protect its financial interest ex-ante. Moreover, the primary sources of this protection should be also found in the public choice theory, functioning in the economics. Therefore, the aim of this article is to prove the following hypotheses: the basis for protection of the EU financial interest is to be found in the functioning public choice theory as well as in – being its consequence – normative budgetary principles, whose content includes duty to properly govern, and especially plan, public funds accumulated in the EU budget. Conclusions resulting from the analysis of the indicated problematics have been determined on the basis of non-reactive (non-empirical) research methods, i.e. examination of the reference literature and binding EU regulations.
Afiliacja: University of Bialystok
Nota biograficzna: Doctor of Financial Law, Department of Public Finance and Financial Law, Faculty of Law, University of Bialystok, Poland. The Author specializes in local government finance, EU public finance, and public debt management. He is a member of the Regional Chamber of Account in Bialystok and the Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern Europe.
E-mail: tyniewicki@uwb.edu.pl
URI: http://hdl.handle.net/11320/6930
DOI: 10.15290/oolscprepi.2018.10
ISBN: 978–83–65696–08–3
Typ Dokumentu: Book chapter
Występuje w kolekcji(ach):Książki / Rozdziały (Temida2)
Materiały konferencyjne (WP)
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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