The Concept of Financial Control of Communes Based on the Experience of Poland

1. Barczak, A. (2019). Zadania kontrolno-nadzorcze samorządu terytorialnego w zakresie ochrony środowiska. Ekspertyzy i opracowania, 96, 1-8 (in Polish).Search in Google Scholar

2. Bauer, M.W., Becker, S. (2019). Public Administration in Germany: Problems and Potential of a Fragmented Community. International Journal of Public Administration, 42(11), 950-960. https://doi.org/10.1080/01900692.2018.156031810.1080/01900692.2018.1560318Search in Google Scholar

3. Bila, L. (2015). Spilʹni ta vidminni rysy podatkovykh system krayin Yevropeysʹkoho Soyuzu ta Ukrayiny [Common and distinctive features of the tax systems of the European Union and Ukraine]. Hlobalʹni ta natsionalʹni problemy [Global And National Economic Problems], 6, 656-661 (in Ukrainian).Search in Google Scholar

4. Budget Codex of Ukraine. Downloaded from: https://zakon.rada.gov.ua/laws/show/2456-17/card4#Current (Access: 01.12.2020).Search in Google Scholar

5. Budzeń, D. (2015). Ewolucja systemu kontroli wewnętrznej w jednostkach samorządu terytorialnego na przestrzeni 25 lat samorządności w Polsce. Ruch prawniczy, ekonomiczny i socjologiczny, 77(3), 287-301 (in Polish). https://doi.org/10.14746/rpeis.2015.77.3.2010.14746/rpeis.2015.77.3.20Search in Google Scholar

6. European Court of Auditors (2020). Audit Reports and Opinions. Downloaded from: https://www.eca.europa.eu/en/Pages/AuditReportsOpinions.aspx (Access: 01.12.2020).Search in Google Scholar

7. Gerus, A. (2016). Uroky Polʹshchi v pytannyakh finansovoyi detsentralizatsiyi [Lessons of Poland in matters of financial decentralization]. Downloaded from: https://www.prostir.ua/?blogs=uroky-polschi-v-pytannyah-finansovoji-detsentralizatsiji (Access: 01.12.2020) (in Ukrainian).Search in Google Scholar

8. Poravsky, A. (2014). V Pol’she byudzhety mestnykh obshchin sostavlyayut tret’ byudzheta strany – glava Soyuza pol’skikh gorodov [In Poland, local community budgets make up a third of the country’s budget - head of the Union of Polish Cities]. Downloaded from: https://delo.ua/econonomyandpoliticsinukraine/v-polshe-bjudzhety-mestnyh-obschin-sostavljajut-tret-bju-dzheta-s-283137/ (Access: 01.12.2020) (in Ukrainian).Search in Google Scholar

9. Samaeva, Y. (2014). Dazhe glupost’ gosudarstva chasto stoit bol’shikh deneg [Even the stupidity of the state often costs a lot of money]. Downloaded from:zn.ua/internal/prezident-naivysshey-izby-kontrolya-polshi-kshishtof-kvyatkovskiy-dazhe-glupost-gosudarstva-chasto-stoit-bolshih-deneg-265823_.html (Access: 01.12.2020) (in Ukrainian).Search in Google Scholar

10. Strzelecki, A. (2014). Legal and economic aspects of the financial independence of communes in Poland. Law and Administration in Post-Soviet Europe, 1, 38-50. https://doi.org/10.2478/lape-2014-000410.2478/lape-2014-0004Search in Google Scholar

11. Tax Codex of Ukraine. Downloaded from: https://zakon.rada.gov.ua/laws/show/2755-17/card4#Current (Access: 01.12.2020).Search in Google Scholar

12. Wyporska-Frankiewicz, J. (red.) (2020). Kontrola wykonywania zadań i nadzór nad jednostkami samorządu terytorialnego. Warszawa: Wolters Kluwer Polska (in Polish).Search in Google Scholar