Chojna-Duch E., Podstawy finansów publicznych i prawa finansowego, Warszawa Chojna-Duch E., Polish financial law. Public finances, Warszawa Chojna-Duch E., Polskie prawo finansowe. Finanse publiczne, LexisNexis, Warszawa Czołpińska E., Projekt uchwały budżetowej i uchwała budżetowa. sector (E. Chojna-Duch, , p. 90). [15] Komunikatu Nr 3 Ministra Finansów z 16 lutego nostek sektora finansów publicznych (Dz. Urz.

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In their article, the authors refer to the act on public finance, dych well as other selected issues such chojnz, for example, the independence of the auditor, and to the act on auditing in the government administration that used to be in force until recently.

Ustawa z dnia 21 lutego r. The paper suggests changes in current regulations and proposes alternative approach to the assessment of the financial position of local government units. De Gruyter – Sciendo. Local government revenue structure: Therefore, It is important to identify the scale of cash flows and their optimum level.

Rachunki dochodów własnych jednostek budżetowych | Lenio | Prawo Budżetowe Państwa i Samorządu

Author and co-editor of books on public finance and other scientific publications. Public finance management is a specific process, a skill that must combine a technocratic approach to the matter with social approach, or — in other words — financial engineering with social engineering.

Vol 20 No 4 This work is licensed under a Creative Commons Attribution 4. In Polish Public Finance: For over 20 years active participant in the scientific conferences on finance.


Public finance — in private sector, money serves to its finande to cover the costs of manufacturing and consumption processes, while in the public sector money, upon changing its ownership from private to public, is used to finance public goods and to fulfil social functions.

The temporal scope of the study was a decade between and Konstytucja Rzeczypospolitej Polskiej z 2 kwietnia r. This paper concerns the rules of the finsnse of management control standards used in the Treasury Control Office.

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Elżbieta Chojna-Duch

I have been informed that I have the right to access my data, the possibility of correcting them and requesting the cessation of their processing. Ustawa z dnia 17 listopada r.

Books that provide guidance for practitioners, scientist and students. Ustawa z dnia 8 listopada r.

Finanse publiczne. System dochodów budżetowych – Uniwersytet Warszawski – USOSweb

They aim at indicating several problems in the application of internal audit that have not been settled in legal regulations. Polskie prawo finansowe, finanse publiczne. Practitioner, theoretician, specialist in finance. The data analysis was conducted by means of statistical and econometric methods. Real Estate and Macroeconomy.

Participant of many national and foreign academic conferences chojja seminars. The metropolis governs the world.

In she completed her doctorate at the Warsaw School of Economics. Szanse i wyzwania, s. In the years —, there was a six-fold increase in the number of LGUs which were obliged to implement these plans.

The research was conducted for management personnel and the rest of offices employees separately. Kancelaria Radcy Prawnego, Plac T. User Account Sign in to save searches and organize your favorite content.


In the processes taking place it is not only the instruments that are of importance, but also the management methods in which the same are used. The analyses focused on the following three groups of revenue from a real estate market: Therefore, the aim of this paper is to assess their suitability as an actual barometer of the financial standing of local government units and propose an alternative solutions.

Its purpose is to present research results conducted in the years — in Polish Treasury Control Offices. MF Nr 5, poz. The paper discusses the local government revenue from the real estate market, focusing mainly on identifying the spatial differentiation of municipal income from the real estate market.

JavaScript is turned off in your web browser. Fiscal policy — it has a direct impact on generating a greater part of GDP and creates a real potential for increasing citizen welfare.

Data is voluntary, but necessary to process the query. Gospodarka przestrzenna Podstawy teoretyczne.

cnojna The main research hypothesis was made that the community located in central and north-western Poland gain higher income from the real estate market, than other gminas.