Přehled o publikaci
2018
Protection of public finance interests in terms of public finances managment
GOROSH, YuliaBasic information
Original name
Protection of public finance interests in terms of public finances managment
Authors
GOROSH, Yulia (643 Russian Federation, guarantor, belonging to the institution)
Edition
1. vyd. Bialystok - Vilnius, Optimization of organization and legal solutions concerning public revenues and expenditures in public interest : conference proceedings, p. 97-104, 8 pp. 2018
Publisher
Temida 2, Faculty of Law, University of Bialystok
Other information
Language
English
Type of outcome
Proceedings paper
Country of publisher
Poland
Confidentiality degree
is not subject to a state or trade secret
Publication form
printed version "print"
References:
RIV identification code
RIV/00216224:14220/18:00104023
Organization
Právnická fakulta – Repository – Repository
ISBN
978-83-65696-08-3
Keywords in English
public interest; public authority functions; public finaces functions; levels of public interest development; public income and expenditure
Changed: 6/9/2020 13:40, RNDr. Daniel Jakubík
Abstract
V originále
The article considers the issues related to safeguarding public interest in the process of managing public finances. Based on the analysis of such concepts of financial science as “public finances”, “public interest”, “levels of public interest development”, “interests of different groups” and “public finances functions”, the author has made an attempt to identify and classify current issues in the sphere of safeguarding public interest in the process of managing public finances. According to the author, the given issues vary in character and nature. The reason for that is that there are several factors that give rise to the given issues. In particular, it”s the fact that “public finances” have different functions; there is competition and conflict of interests of different groups of persons in the course of identifying “public interest”; there are common issues that exist in the public sector (bureaucracy, corruption, lack of trust in public institutes, lack of legislation stability); problems in defining “public interest”, the sources of “public finances” formation and their allocation (reallocation) at the national, regional and local levels; problems in allocating and delegating authorities among the public authority bodies in terms of “public budgets” development (at the national and local levels)