Unit of Budget Law and Finances of Local Self-Government

Staff structure:

Dr. hab. NCU Prof. Jacek Wantoch – Head of the Unit

Dr. Małgorzata Cilak – assistant professor

Scientific research and projects: common and individual:

Budget Law and Finances of Local Self-Government Unit implements the following research tasks:

• The institutions of public finance law in Poland and other countries and their evolution. The task is implemented by all scientific employees of the Unit and by all PhD Students of the Unit. The purpose of the task is to determine the meaning and peculiarity of various countries’ legal regulations on state and self-government units as well as on European Union’s finance law, i.e. budget expenditure, deficit financing and debt level, public enterprises and companies financial issue. These activities aim at concluding the analysis of the relationships between budgets of state and of the National Bank of Poland. Moreover, the social insurance contributions and the legal structure and procedures of budget subsidies. The results of the task are the scientific works.

• The continuation of “State and Local Government Budget Law” journal’s activity. This scientific journal was created in 2013. Since then it has been published quarterly in the printed and electronic format. The journal is devoted to state and local public finance law issues. The Editor-in Chief is Dr. hab. NCU Prof. Jacek Wantoch-Rekowski. In the journal the scientific works (articles, commentaries, reviews) are published. All of the Unit’s scientific employees and PhD Students are involved in the activity of this quarterly.

• The legal position, significance and financing of the activities of public local companies in Poland and other countries. The purpose of this task is to examine the legal regulations concerning the local public companies’ activities in order to determine what is the function of these companies. The result of the task will be a habilitation dissertation.

• The legal and financial aspects of the responsibility for violation of a public finance discipline. The purpose of the task is to examine legal regulations and jurisdiction concerning the responsibility for violation of a public finance discipline. The results of the task will be scientific works.

Main achievements of the Unit, a.o. most important publications, grants and rewards:

– the public defence of Dr. Krzysztof Czarnecki’s doctoral thesis entitled Budget subsidies – the legal construction and procedures – May 30, 2017.

– the most important scientific works of the Unit’s employees and the Unit’s PhD Students:

• 1 monograph – The legal construction of budget act, author: A. Borodo, publisher: TNOiK, city and year: Toruń 2017, pp. 154 (number of points: 25),
• 9 scientific articles (one of them was awarded 11 points),
• co-authorship of the commentary to Inheritance and Donation Tax Act.
• organization of a scientific conference: The current issues of social insurance contributions –January 20, 2017.
• keeping of the quarterly “State and Local Government Budget Law” (number of points: 5) and performing the functions in it:
• hab. NCU Prof. Jacek Wantoch-Rekowski – Editor-in Chief,
• Małgorzata Cilak – Deputy Editor-in Chief.

(A detailed list of publications available on the Polish website of each of the Scholars)

International cooperation – main international partners and the practical effects

The Unit’s Employees and the Unit’s PhD Students take steps to establish scientific contacts, which will certainly be beneficial in 2019.