Podstawy prawne funkcjonowania izb obrachunkowych w Polsce i we Francji. Wybrane aspekty prawnoporównawcze
Legal basis of the functioning of Chambers of Audit in Poland and France: selected legal comparative aspects

Summary/Abstract: This publication is a part of the comparative study of French law in the field of the institutional aspects of the control of public finances. The main purpose of this publication is not only to describe the specificity of the French legal system in this field and compare it to the Polish regulation but also to focus on the solutions that were developed by the French and Polish legislators. The methodology used by the authors is related to the functional approach of the comparative legal method, which refers to comparing selected aspects of different legal systems, and that is aimed at learning and understanding law in a much broader context. The control exercised by Regional and territorial chambers of audit (Chambres régionales et territoriales des comptes) in France and by regional audit chambers (RIO) in Poland have similar bases but also a different evolution and a lot of different detailed solutions. This study and analysis of the provisions of the French Code des juridictions financières as well as the Polish Act on regional audit chambers may be also considered as the first step towards a further in-depth analysis and research, and thus the possible application of structures and solutions that are present in French tax law by the Polish legislator.

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