The principle of efficient public spending, as proclaimed by the Public Finance Act
AbstractThis 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.
|Journal series||Financial Law Review, ISSN 2299-6834, (N/A 20 pkt)|
|Publication size in sheets||0.65|
|Keywords in English||public finances, praxiology, efficiency, efficacy, principle of efficient spending|
|License||Repository; published final; ; with publication|
|Score||= 20.0, 28-01-2020, ArticleFromJournal|
|Licencja||Utwór jest udostępniany na licencji Creative Commons Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 4.0 Międzynarodowe (CC BY-NC-ND 4.0) https://creativecommons.org/licenses/by-nc-nd/4.0/|
* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.