The principle of efficient public spending, as proclaimed by the Public Finance Act

Szymon Moś

Abstract

This 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.
Author Szymon Moś (FLA / DFL)
Szymon Moś,,
- Department of Financial Law
Journal seriesFinancial Law Review, ISSN 2299-6834, (N/A 20 pkt)
Issue year2019
No16 (4)
Pages42-55
Publication size in sheets0.65
Keywords in Englishpublic finances, praxiology, efficiency, efficacy, principle of efficient spending
DOIDOI:10.4467/22996834FLR.19.022.11278
URL https://czasopisma.bg.ug.edu.pl/index.php/flr/article/view/3746/3078
Languageen angielski
LicenseRepository; published final; Uznanie Autorstwa - Użycie Niekomercyjne - Bez utworów zależnych (CC-BY-NC-ND); with publication
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Mos_Szymon_The_Principle_of_Efficient_2019.pdf 209.21 KB
Score (nominal)20
Score sourcejournalList
ScoreMinisterial score = 20.0, 28-01-2020, ArticleFromJournal
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LicencjaUtwór 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/
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