COMMENTS TO THE GOVERNMENT BILL OF 13 JULY 2016 ON AMENDMENTS TO THE ACT ON THE REGIONAL ACCOUNTING CHAMBERS
Tom 20 Nr 4 (2016), Artykuły naukowe
Tom 20 Nr 4 (2016)

COMMENTS TO THE GOVERNMENT BILL OF 13 JULY 2016 ON AMENDMENTS TO THE ACT ON THE REGIONAL ACCOUNTING CHAMBERS

Artykuły naukowe
https://doi.org/10.19192/wsfip.sj4.2016.9
Opublikowane 2016-12-31
  • Jarosław Storczyński
Jarosław Storczyński
PDF (English)

Słowa kluczowe

Regional Accounting Chamber
local authorities supervision

Jak cytować

Storczyński, J. (2016) „COMMENTS TO THE GOVERNMENT BILL OF 13 JULY 2016 ON AMENDMENTS TO THE ACT ON THE REGIONAL ACCOUNTING CHAMBERS”, Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej. Bielsko-Biała, PL, 20(4), s. 138–173. doi: 10.19192/wsfip.sj4.2016.9.
ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver

Pobierz cytowania

Endnote/Zotero/Mendeley (RIS) BibTeX

Abstrakt

The paper consists of two parts. The first part is devoted to discussing currently effective provisions of the Act on the Regional Accounting Chambers within organisation and operation rules of the rios (Polish abbreviation for regionalne izby obrachunkowe - regional accounting chambers) rio's college, rio's chairman, and the structure as well as tasks performed by rios. The second part presents comments to the government bill of 13 July 2016 on amendments to the Act on the Regional Accounting Chambers1 . The study has been performed as comparison between effective legal state of the Act on rio and projected amendments. Due to the fact that solutions adopted by law on the regional accounting chambers concerning supervision and control are undoubtedly innovative not only compared to European solutions but also national ones2 , comparison of Polish solutions with others used in European countries has intentionally been rejected. The analysis of suggested amendments has been performed in relation to their compliance with the Constitution of the Republic of Poland, principles of law and advisability.
https://doi.org/10.19192/wsfip.sj4.2016.9
PDF (English)

Artykuły opublikowane w Zeszytach Naukowych Wyższej Szkoły Finansów i Prawa w Bielsku-Białej (tytuł równoległy: Scientific Journal czy Bielsko-Biała Szkoła Finansów i Prawa) są bezpłatne i udostępniane w trybie online (licencja Creative Commons Attribution CC-BY-NC 4.0). Wydawca nie ponosi odpowiedzialności za dostarczony materiał graficzny. Wersja drukowana to oryginalna wersja wydanego czasopisma. Odpowiedzialność za treść spoczywa na autorach, a nie na czasopiśmie.

##plugins.generic.usageStats.downloads##

##plugins.generic.usageStats.noStats##