Kara pieniężna na tle innych kar wymierzanych za naruszenie dyscypliny finansów publicznych
Financial penalty as compared with other types of penalties applied for a breach of public finance discipline

Summary/Abstract: The subject of the article is the system of penalties for the breach of public finance discipline. It examines four different types of penalties, the third in order is the financial one. The purpose of the article is to analyse the features of the financial penalty compared with other types of penalties, as well as to discuss the circumstances determining its application. The empirical section presents and discusses two cases of breach of public finance discipline resulting in a financial penalty being applied by the Regional Chamber of Account in Gdańsk. In the course of the discussion, conditions for applying this kind of punishment were emphasized. The adopted research method is based on case studies. The analysis leads to the basic conclusion that inadequate public finance management may lead to a financial penalty being incurred by the person who acts contrary to the regulations in force. However, this happens rarely and the penalty imposed is usually close to the lower limit permitted by law.

• Details
• Contents