Legal regulation of the principle of transparency in the budgetary process of the Republic of Poland
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Date
2013-06
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Europejskie Stowarzyszenie Studentów Prawa ELSA Poznań
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Abstract
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”.
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Keywords
budget process, transparency, budget classification, cash servicing, accounting and reporting
Citation
Adam Mickiewicz University Law Review, vol. 2, 2013, p. 215-226