Legal regulation of the principle of transparency in the budgetary process of the Republic of Poland
The article describes the organizational and legal foundation of the principle of budget transparency in Poland. The study considers the legal basis for access to information about the activities of public authorities and the legal foundation of the principle of transparency of the budgetary process...
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| Format: | Article |
| Language: | English |
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Adam Mickiewicz University, Faculty of Law and Administration of the Adam Mickiewicz University Poznań
2013-06-01
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| Series: | Przegląd Prawniczy Uniwersytetu im. Adama Mickiewicza |
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| Online Access: | https://pressto.amu.edu.pl/index.php/ppuam/article/view/6249 |
| _version_ | 1797839887212216320 |
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| author | Semen Yankevich |
| author_facet | Semen Yankevich |
| author_sort | Semen Yankevich |
| collection | DOAJ |
| description | The article describes the organizational and legal foundation of the principle of budget transparency in Poland. The study considers the legal basis for access to information about the activities of public authorities and the legal foundation of the principle of transparency of the budgetary process in the Republic of Poland. The main instruments for achievement of transparency of all operations with public funds such as budget classification, the cash servicing of budget implementation, budget accounting and reporting are analysed. While attempting to describe the aforementioned matters, the author proposes a definition of the term “budget transparency”. |
| first_indexed | 2024-04-09T16:05:28Z |
| format | Article |
| id | doaj.art-98f93431591e4891a9c1bde2f6582a21 |
| institution | Directory Open Access Journal |
| issn | 2083-9782 2450-0976 |
| language | English |
| last_indexed | 2024-04-09T16:05:28Z |
| publishDate | 2013-06-01 |
| publisher | Adam Mickiewicz University, Faculty of Law and Administration of the Adam Mickiewicz University Poznań |
| record_format | Article |
| series | Przegląd Prawniczy Uniwersytetu im. Adama Mickiewicza |
| spelling | doaj.art-98f93431591e4891a9c1bde2f6582a212023-04-25T06:42:17ZengAdam Mickiewicz University, Faculty of Law and Administration of the Adam Mickiewicz University PoznańPrzegląd Prawniczy Uniwersytetu im. Adama Mickiewicza2083-97822450-09762013-06-01210.14746/ppuam.2013.2.16Legal regulation of the principle of transparency in the budgetary process of the Republic of PolandSemen YankevichThe article describes the organizational and legal foundation of the principle of budget transparency in Poland. The study considers the legal basis for access to information about the activities of public authorities and the legal foundation of the principle of transparency of the budgetary process in the Republic of Poland. The main instruments for achievement of transparency of all operations with public funds such as budget classification, the cash servicing of budget implementation, budget accounting and reporting are analysed. While attempting to describe the aforementioned matters, the author proposes a definition of the term “budget transparency”.https://pressto.amu.edu.pl/index.php/ppuam/article/view/6249budget processtransparencybudget classificationcash servicingaccounting and reporting |
| spellingShingle | Semen Yankevich Legal regulation of the principle of transparency in the budgetary process of the Republic of Poland Przegląd Prawniczy Uniwersytetu im. Adama Mickiewicza budget process transparency budget classification cash servicing accounting and reporting |
| title | Legal regulation of the principle of transparency in the budgetary process of the Republic of Poland |
| title_full | Legal regulation of the principle of transparency in the budgetary process of the Republic of Poland |
| title_fullStr | Legal regulation of the principle of transparency in the budgetary process of the Republic of Poland |
| title_full_unstemmed | Legal regulation of the principle of transparency in the budgetary process of the Republic of Poland |
| title_short | Legal regulation of the principle of transparency in the budgetary process of the Republic of Poland |
| title_sort | legal regulation of the principle of transparency in the budgetary process of the republic of poland |
| topic | budget process transparency budget classification cash servicing accounting and reporting |
| url | https://pressto.amu.edu.pl/index.php/ppuam/article/view/6249 |
| work_keys_str_mv | AT semenyankevich legalregulationoftheprincipleoftransparencyinthebudgetaryprocessoftherepublicofpoland |