Tytuł pozycji:
The Principle of Efficient Public Spending, as Proclaimed by the Public Finance Act
- Tytuł:
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The Principle of Efficient Public Spending, as Proclaimed by the Public Finance Act
- Autorzy:
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Moś, Szymon
- Powiązania:
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https://bibliotekanauki.pl/articles/943269.pdf
- Data publikacji:
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2019-10-30
- Wydawca:
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Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
- Źródło:
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Financial Law Review; 2019, 16, 4; 42-55
2299-6834
- Język:
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angielski
- Prawa:
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CC BY-NC-ND: Creative Commons Uznanie autorstwa - Użycie niekomercyjne - Bez utworów zależnych 3.0 PL
- Dostawca treści:
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Biblioteka Nauki
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Przejdź do źródła  Link otwiera się w nowym oknie
This contribution deals with the issue of the principle of efficient public spending, as pervading the Polish legal system. The aim of the paper is to decode and clarify the meaning of the notion of efficiency as part of the principle proclaimed by the Public Finance Act of 27 August, 2009. There exists no legal definition of the term and since the notion is not an independent one, a tendency towards intuitive understanding of the rule may arise. However, by applying a proper legal interpretation and referring to what other academic disciplines say, this article proves that the principle of efficient public spending has a specified, concrete and clear meaning, which should be taken into account in each and every case of public expenditure being borne under the Public Finance Act.