National Fund for the Protection of Heritage Monuments – principles for the establishment and operation
The paper presents the legal status, sources of income, and directions of expenditure of the National Fund for the Protection of Heritage Monuments, which is a state purpose-specific fund included in the public finance sector of the Republic of Poland. The rules for establishing and making use of th...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2018-12-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.020/16467 |
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| _version_ | 1846094814786879488 |
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| author | Małgorzata Ofiarska |
| author_facet | Małgorzata Ofiarska |
| author_sort | Małgorzata Ofiarska |
| collection | DOAJ |
| description | The paper presents the legal status, sources of income, and directions of expenditure of the National Fund for the Protection of Heritage Monuments, which is a state purpose-specific fund included in the public finance sector of the Republic of Poland. The rules for establishing and making use of this fund are regulated by the provisions of the act on the protection and guardianship of monuments and the Public Finance Act. The only source of income of the fund are administrative pecuniary penalties for non-compliance with the regulations on the protection and guardianship of heritage monuments. Tasks that can be financed from this fund include conservation and restoration works, as well as construction works carried out directly at the monument. The hypothesis that the National Fund for the Protection of Heritage Monuments, owing to its inconsiderable financial resources, will constitute only a complementary source for financing such works, has been positively verified. The main sources of financing are the state budget and budgets of local government units. |
| format | Article |
| id | doaj-art-dc0a7a6e522c4ba69996a39455ad26b4 |
| institution | Kabale University |
| issn | 2300-9853 2353-7086 |
| language | English |
| publishDate | 2018-12-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj-art-dc0a7a6e522c4ba69996a39455ad26b42025-01-02T12:20:41ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862018-12-0164113310.12775/PBPS.2018.020National Fund for the Protection of Heritage Monuments – principles for the establishment and operationMałgorzata Ofiarska0University of Szczecin, PolandThe paper presents the legal status, sources of income, and directions of expenditure of the National Fund for the Protection of Heritage Monuments, which is a state purpose-specific fund included in the public finance sector of the Republic of Poland. The rules for establishing and making use of this fund are regulated by the provisions of the act on the protection and guardianship of monuments and the Public Finance Act. The only source of income of the fund are administrative pecuniary penalties for non-compliance with the regulations on the protection and guardianship of heritage monuments. Tasks that can be financed from this fund include conservation and restoration works, as well as construction works carried out directly at the monument. The hypothesis that the National Fund for the Protection of Heritage Monuments, owing to its inconsiderable financial resources, will constitute only a complementary source for financing such works, has been positively verified. The main sources of financing are the state budget and budgets of local government units.http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.020/16467heritage monumentprotection of monumentsspecial-purpose fundpecuniary penalty |
| spellingShingle | Małgorzata Ofiarska National Fund for the Protection of Heritage Monuments – principles for the establishment and operation Prawo Budżetowe Państwa i Samorządu heritage monument protection of monuments special-purpose fund pecuniary penalty |
| title | National Fund for the Protection of Heritage Monuments – principles for the establishment and operation |
| title_full | National Fund for the Protection of Heritage Monuments – principles for the establishment and operation |
| title_fullStr | National Fund for the Protection of Heritage Monuments – principles for the establishment and operation |
| title_full_unstemmed | National Fund for the Protection of Heritage Monuments – principles for the establishment and operation |
| title_short | National Fund for the Protection of Heritage Monuments – principles for the establishment and operation |
| title_sort | national fund for the protection of heritage monuments principles for the establishment and operation |
| topic | heritage monument protection of monuments special-purpose fund pecuniary penalty |
| url | http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.020/16467 |
| work_keys_str_mv | AT małgorzataofiarska nationalfundfortheprotectionofheritagemonumentsprinciplesfortheestablishmentandoperation |