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Judges as Fiscal Activists: Can Constitutional Review Shape Public Finance?

Paper. Retrieved from (accessed on October 23, 2012). Gwartney, J., Lawson, R., Hall, J. (2012). Economic Freedom of the World: 2012 Annual Report . Fraser Institute. Von Hagen, J. (1992). Budgeting Procedures and Fiscal Performance in the European Communities . Commission of the European Communities. DG ECFIN. European Economy Paper No. 96. Hansen, J.M. (1998). Individuals, Institutions, and Public Preferences over Public Finance. American Political Science Review , 92(3), 513–531. Hayo, B., Voigt

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Consequences of Fiscal Adjustment and Public Finance Management. The Costs of Limiting the Fiscal Imbalance in Eurozone Countries

., Negative Weights for Performance Measures, International Public Management Journal, 12:3, 332-344, 2009 European Commission, European Union Public Finance: New book edition released, Brussels 2015. IMF, Fiscal Monitor, Washington 2012 and 2013. Kelly, J., Rubin, M., Budget and Accounting Reforms. In Ferlie, E., Lynn, L. and Pollitt, C. (Eds.), The Oxford Handbook of Public Management , (pp. 563-590). 2005 New York. Maarten de Jong, Iris van Beek and Rense Posthumus, Introducing accountable budgeting: lessons from a decade of performance

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Public financing of nature conservation from the state budget in Polish forests compared with other selected European countries

Finansowanie ochrony przyrody z budżetu państwa w lasach państwowych w Polsce i w wybranych krajach europejskich - analiza porównawcza

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Impact of the Council Directive on Requirements for Budgetary Frameworks of the Member States on the Polish Public Finance System


Purpose: The paper discusses the validity of the thesis according to which Polish budgetary framework in place in 2011 required only minor adjustments in order to be consistent with the principles set forth in the EU Council Directive on requirements for budgetary frameworks of Member States adopted in November 2011. Basic elements of the budgetary framework laid down in the Directive had already been provided for in Polish law.

Methodology: A comparative analysis of the provisions of the Directive with relevant acts of Polish legislation, including the Public Finance Act, was carried out. The author outlines the Polish budgetary framework before 2011 and the most important adjustments introduced by the end of 2013 on the basis of the budgetary framework structure set forth in the Directive.

Findings: The assessment of the convergence of provisions encompassed definitions, accounting, statistics, forecasts, numerical fiscal rules, medium-term budgetary frameworks, transparency and consistency. Its results demonstrate that Polish regulations complied with the provisions of the Directive. In order to confirm their correctness, an assessment of the practical application of recent adjustments, which entered into force in 2014, must be carried out.

Constraints to research: The analysis addresses the main concepts and their most important characteristics, and therefore a synthetic approach to the subject required omitting a number of specific issues.

Originality: The paper analyses the convergence of the Polish budgetary framework in 2011 and its subsequent adjustments to the provisions of the Directive of the EU Council requiring Member States to amend their legislation by the end of 2013.

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The Role of EU Funds in Improving Albania’s PFM Reforms (2014-2020)

References Stabilization and Association Agreement between the Government of Albania and Council of European Union, 22 May 2006, Brussels, Belgium Framework Agreement between the Government of Albania and European Communities, 28 October 2007. IPA implementing regulation 718/2007 Draft strategy on Public Finance Management 2014-2020 of the Republic of Albania, June2014. Towards a reform of Public Finance Management, Republic of Albania, Discussion Note by EC, February 2014

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Introduction of Risk Management into Municipal Offices Across Poland as an Example of Organizational Change

Change. New Delhi: Pearson Education. Public Finance Act of 27 August 2009. Rainey, H., Backoff, R. and Levine, C. (1976). Compering Public and Private Organizations. Public Administration Review, 36(2): 233-244, Rayner, J. (2003). Managing reputational risk. Chichester: Wiley & Sons. Rządca, R. (2005). Na marginesie książki A.K. Koźmińskiego “Zarządzanie w warunkach niepewności”. Master of Business Administration, 4(75): 52-55. Smollan, R.K. (2011). The

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The Significance of Openness and Transparency for Accountability in Public Finances

R eferences Act of 17 December 2004 on Responsibility for a Breach of Public Finance Discipline. Unified text: Journal of Laws 2017 item 1311. Act of 27 August 2009 on Public Finance. Unified text Journal of Laws 2017 item 2077. Act of 3 April 1997 - Constitution of the Polish Republic. Journal of Laws No. 78, item 483. Act of 5 August 2010 on Protection of Classified Information. Journal of Laws No. 182, item 1228. Dziemanowicz, R., Wyszkowski, R. (2013). Koncepcja i narzędzia transparentnej polityki fiskalnej. Nierówności

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Normative Versus Positive Approach to Fiscal Decentralisation and the Measures of Decentralisation. An Analysis based on the Example of Selected Countries of Central and Eastern Europe

References Bird R. (1993), Treading the fiscal labyrinth: some issues in fiscal decentralization , ‘National Tax Journal’, Vol. 46, No. 2. Bird R.M., Gendron P. (2000), CVAT, VIVAT and Dual VAT: Vertical “sharing” and interstate trade , ‘International Tax and Public Finance’, No. 7. Brennan G. and Buchanan J.M. (1980), The Power to Tax: Analytical Foundations of a Fiscal Constitution, Cambridge University Press, Cambridge. Breton A. (1996), Competitive Governments. An Economic Theory of Politics and Public Finance , Cambridge

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Spending Reviews – a Tool to Support the Efficient Management of Public Funds

References Alińska, A. (2016). Public finance in Poland. Warszawa: Oficyna Wydawnicza SGH. Bundesministerium der Finanzen, Abschlussbericht der Projektgruppe Modernisierung des Haushalts- und Rechnungswesens (MHR) Projektlaufzeit: 1. November 2010 bis 14. Oktober 2013. Bundesministerium der Finanzen, Integrierter Produktrahmen (IPR),] (11

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Disbursement of grants contrary to their purpose defined by the entity awarding the grants – a local government unit


The purpose of this publication is to present the complexity of the problem with responsibility for violation of public finance discipline by persons, who represent entities outside of the public finance sector and receive subsidies from the local government units budget. The cause of this responsibility is disbursement of the grants contrary to their purpose. Avariety of adjudication committee judgments in cases of the breach of public finance discipline and the administrative courts decisions show the problem of responsibility of the beneficiaries of grants. The study provides a direction of necessary changes to the existing legal solutions in this area.

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