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<p>This paper aims to answer the following research problem: what are the models of reasonable (proper) implementation of public expenditure arising from specific constitutional rules, and what are the standards for such spending? The authors present a thesis that the constitutional principle of legality, as well as the principle of public finance as a good which is protected constitutionally, sets general models, which consequently determine the standards of reasonable (proper) spending of public funds in the broad sense, i.e. in the context of legality and economy (purpose, economy, effectiveness and efficiency). Notably, these models and standards meet the postulate of complete financial control, i.e. at every stage of the budget procedure (budget design, planning and execution). The article uses so-called non-reactive research methods, based on the analysis of the content and availability of source information, i.e. theoretical and legal publications as well as legal regulations (especially constitutional ones) crucial from the point of view of the selected subject.</p>
</abstract>

This paper aims to answer the following research problem: what are the models of reasonable (proper) implementation of public expenditure arising from specific constitutional rules, and what are the standards for such spending? The authors present a thesis that the constitutional principle of legality, as well as the principle of public finance as a good which is protected constitutionally, sets general models, which consequently determine the standards of reasonable (proper) spending of public funds in the broad sense, i.e. in the context of legality and economy (purpose, economy, effectiveness and efficiency). Notably, these models and standards meet the postulate of complete financial control, i.e. at every stage of the budget procedure (budget design, planning and execution). The article uses so-called non-reactive research methods, based on the analysis of the content and availability of source information, i.e. theoretical and legal publications as well as legal regulations (especially constitutional ones) crucial from the point of view of the selected subject.

Controlling Public Expenditure in the Light of Constitutional Standards in Poland and the Czech Republic: Selected Aspects

Białostockie Studia Prawnicze

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

This paper aims to answer the following research problem: what are the models of reasonable (proper) implementation of public expenditure arising from specific...

Controlling Public Expenditure in the Light of Constitutional Standards in Poland and the Czech Republic: Selected Aspects

Data publikacji: 14 cze 2023

Zakres stron: 135 - 155

Otrzymano: 31 paź 2023

Przyjęty: 10 mar 2023

DOI: https://doi.org/10.15290/bsp.2023.28.02.09

Słowa kluczowe
constitutions, control of public expenditure, judicial control, legal basis of public expenditure, principle of legality

© 2023 Damian Czudek et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Controlling Public Expenditure in the Light of Constitutional Standards in Poland and the Czech Republic: Selected Aspects

Data publikacji: 14 cze 2023

Zakres stron: 135 - 155

Otrzymano: 31 paź 2023

Przyjęty: 10 mar 2023

DOI: https://doi.org/10.15290/bsp.2023.28.02.09

Słowa kluczoweconstitutions, control of public expenditure, judicial control, legal basis of public expenditure, principle of legality

© 2023 Damian Czudek et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Słowa kluczowe
constitutions, control of public expenditure, judicial control, legal basis of public expenditure, principle of legality