The Institution of Vote of Approval in Poland’s Local Government System. Its Legal Framework vs. Practical Usage
Journal Title: Debiuty Naukowe Studentów Wyższej Szkoły Bankowej - Year 2017, Vol 17, Issue
Abstract
In most democracies, the performance of many public tasks and responsibilities is delegated down to the local government level. This entails the need to assess their performance and to supervise the executive units. A large variety of instruments and mechanisms are available to control public bodies. One of the institutionalized methods that are in place in Poland is the vote of approval, granted to a public body to indicate acceptance of its budget performance. The paper utilizes the institutional-legal analysis and desk research methods to examine factors influencing the approval procedure and its outcome. The conjecture is that, under the existing legal framework, the vote of approval cannot be considered an effective control measure, nor does it provide an evaluation of an executive unit’s actual performance (not even its budget performance) of devolved public tasks.
Authors and Affiliations
BOGUSŁAW KOTARBA
Keywords
Related Articles
- EP ID EP299381
- DOI -
- Views 77
- Downloads 0
The effectiveness of revolutionary instrument for preventing tax optimization, Controlled Foreign Corporation Rules
The article addresses the phenomenon of tax avoidance and its repercussions. It is important to establish regulations that limit tax avoidance worldwide as they will also have an impact on taxpayers’ countries of residen...
Centralizacja vs decentralizacja w hierarchicznej, spiętrzonej strukturze państwowej administracji
W artykule kluczowe są dwa wątki: językowa wieża Babel w operowaniu pojęciem centralizacji/decentralizacji oraz autorska koncepcja tego pojęcia konceptualizacji. Autora do końcowych konkluzji prowadzą wyniki wcześniej pr...
A commentary on the Supreme Court’s Judgment of October 19, 2016 (Ref. No. III CZP 5/16)
The problem of the transfer of warranty for physical defects to a third person has been analysed for many years by very respectable lawyers and judges. It seemed that the Supreme Court had solved the problem by its verdi...
Efficiency of VAIC intellectual capital reporting for bank stakeholders of PKO Bank Polski S.A and Bank Zachodni WBK S.A. – a comparative analysis
In a knowledge-based economy, intellectual capital plays a significant role in the creation of enterprise value. Traditional reporting does not reflect the importance of intellectual capital and limits its usefulness for...
The use of information and telecommunications technologies in Polish enterprises – evaluation and recommendations
The aim of the article is to analyze the use of information technology to foster sustainable and responsible development in enterprises. The practical goal is to present how information technology is used in enterprises,...