Pojęcie państwowego długu publicznego – spory doktrynalne z perspektywy sytuacji finansowej jednostek samorządu terytorialnego
The concept of state public debt - doctrinal disputes from the perspective of the financial situation of local government units

Author(s): Mateusz Langer
Subject(s): Law, Constitution, Jurisprudence, International relations/trade, Security and defense, Public Finances
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: legal concept of public debt; Polish Constitution; Public Finance Act; Regulation of the Minister of Finance of December
Summary/Abstract: This article focuses on the differences in the legal terms of public debt – the normative acts of different ranks in law – and their impact on the financial position of the local government units. In particular, the author analyzes the nature of the legal concept of public debt contained in: the Polish Constitution of April 2, 1997, the Public Finance Act of August 27, 2009, the Regulation of the Minister of Finance of December 28, 2011 on the detailed classification of debt instruments classified as public debt.

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