National Fund for the Protection of Monuments: legal and financial issues
This study deals with the legal and financial issues of the National Fund for the Protection of Monuments (NFOZ), which has been operating since 1 January 2018 as a special purpose fund. The Fund has statutorily assigned revenues that come from fines paid by violators of regulations related to the...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2022-12-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | https://apcz.umk.pl/PBPS/article/view/40843/35506 |
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| _version_ | 1841564160457965568 |
|---|---|
| author | Jacek Wantoch-Rekowski |
| author_facet | Jacek Wantoch-Rekowski |
| author_sort | Jacek Wantoch-Rekowski |
| collection | DOAJ |
| description | This study deals with the legal and financial issues of the National Fund for the Protection of Monuments (NFOZ), which has been operating since
1 January 2018 as a special purpose fund. The Fund has statutorily assigned revenues that come from fines paid by violators of regulations related to the protection of monuments. The study analyses the fund’s receipts and expenditures listed in its annual financial plans and concludes that, due to its relatively small revenues, the NFOZ contributes only minimally to the financing of the monument protection system in Poland. |
| format | Article |
| id | doaj-art-461327f4842f445fa048ab3abb3a5dba |
| institution | Kabale University |
| issn | 2300-9853 2353-7086 |
| language | English |
| publishDate | 2022-12-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj-art-461327f4842f445fa048ab3abb3a5dba2025-01-02T23:04:07ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862022-12-01104758610.12775/PBPS.2022.023National Fund for the Protection of Monuments: legal and financial issuesJacek Wantoch-Rekowski0https://orcid.org/0000-0002-1606-7790Nicolaus Copernicus University in Toruń, PolandThis study deals with the legal and financial issues of the National Fund for the Protection of Monuments (NFOZ), which has been operating since 1 January 2018 as a special purpose fund. The Fund has statutorily assigned revenues that come from fines paid by violators of regulations related to the protection of monuments. The study analyses the fund’s receipts and expenditures listed in its annual financial plans and concludes that, due to its relatively small revenues, the NFOZ contributes only minimally to the financing of the monument protection system in Poland.https://apcz.umk.pl/PBPS/article/view/40843/35506national fund for the protection of monumentsspecial purpose fundmonument protection |
| spellingShingle | Jacek Wantoch-Rekowski National Fund for the Protection of Monuments: legal and financial issues Prawo Budżetowe Państwa i Samorządu national fund for the protection of monuments special purpose fund monument protection |
| title | National Fund for the Protection of Monuments: legal and financial issues |
| title_full | National Fund for the Protection of Monuments: legal and financial issues |
| title_fullStr | National Fund for the Protection of Monuments: legal and financial issues |
| title_full_unstemmed | National Fund for the Protection of Monuments: legal and financial issues |
| title_short | National Fund for the Protection of Monuments: legal and financial issues |
| title_sort | national fund for the protection of monuments legal and financial issues |
| topic | national fund for the protection of monuments special purpose fund monument protection |
| url | https://apcz.umk.pl/PBPS/article/view/40843/35506 |
| work_keys_str_mv | AT jacekwantochrekowski nationalfundfortheprotectionofmonumentslegalandfinancialissues |