The Polish Budget Act for 2016: Legal Issues
DOI:
https://doi.org/10.12775/PBPS.2016.007Keywords
the structure of the Budget Act, the state budget and complementary budgets, the Budget Act and other legal actsAbstract
The article presents the legal content and system of the 2016 Budget Act and the legal significance of its regulations. The Budget Act for 2016 contains three parts: the state budget (general budget), complementary budgets, other legal provisions. The state revenues, expenditure, expenses, salaries, rates of some state levies are determined in the Budget Act. The regulations of the Budget Act relate to the financial activity of government and other parts of the state. The complex Budget Act contains provisions resulting from the many legal acts.References
Borodo A., Współczesne problemy prawne budżetu państwowego, Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika, Toruń 2014.
Borodo A., Ustawa budżetowa na 2015 rok oraz propozycje zmian układu ustawy budżetowej w Polsce, „Prawo Budżetowe Państwa i Samorządu” 2015, nr 1(3), str. 9–26.
Cilak M., Instrumenty wspierania rozwoju gospodarczego stosowane przez samorząd terytorialny. Problematyka prawnofinansowa, TNOiK, Toruń 2013.
Winiarska K., Kaczurak-Kozak M., Rachunkowość budżetowa, Oficyna a Wolters Kluwer business, Warszawa 2011.
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Published
2016-06-15
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BORODO, Andrzej. The Polish Budget Act for 2016: Legal Issues. State and Local Government Budget Law. Online. 15 June 2016. Vol. 4, no. 2, pp. 9-30. [Accessed 21 July 2024]. DOI 10.12775/PBPS.2016.007.
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