Model regulacyjny przestrzegania dyscypliny finansów publicznych

Abstract

The budgetary discipline is an important part of a proper public expenditure management. However, it is not a well-researched subject with a strong theoretical background, nor is it in many countries well-arranged and systematic in practice. This scientific article aims to contribute to the emerging jurisprudential theoretical background of the budgetary discipline area with a proposal of a regulatory model of the budgetary discipline enforcement, which would allow to address relevant issues identified in an empirical study in a consistent manner, maximising the enforceability of the desired outcomes, while remaining clear and understandable. The article is based on a normative method of research based on a survey of a related theoretical literature covering all aspects of the proposed model. The goal of the article is to lay down the first step in a broader research of this area. Based on the model proposed in the article, it will be possible to perform the empirical research of the actual legal instruments, which are currently in force, in the steps, which will follow afterwards. The proposed model is theoretical and not related to a specific country. However, it shall be usable as a normative benchmark in an empirical study of any country’s budgetary discipline regulation to explain the causes of its problems.