Public Finance Library

This library comprises books on public finance law and related issues, including the practical applications of regulations. The publications are targeted primarily at practitioners — public sector employees, trainers and lecturers in the field of public finance. Books published in the Public Finance Library aim to answer questions that arise in the work of financial and accounting specialists in public entities. A list of publications follows:

“Public Finance Act. Commentary” (“Ustawa o finansach publicznych. Komentarz”)

The commentary reflects the current state of the law, the theory and rulings, and highlights how European Union standards affect the operation of public sector organizations. The authors provide extensive commentary on every section of the act, pointing out its practical implications. They also include detailed interpretations of those provisions which have created the most confusion in the first few months after the new law was introduced. The book is targeted at practitioners representing the financial services of public sector units and all other recipients of public funds. It can also be useful to students of law and administration, management and economics.

Authors: Maria Karlikowska, Wiesława Miemiec, Zbigniew Ofiarski, Krystyna Sawicka

“Managerial control in a public sector organization. Example orders and procedures” (“Kontrola zarządcza w jednostce sektora finansów publicznych. Wzory instrukcji i procedur”)

The book is a practical overview of issues related to managerial control in the light of current legal regulations. It contains helpful tips and answers to practically relevant questions on the subject. Apart from comments on regulations, the book includes numerous examples of executive orders and internal procedures that are useful in the process of implementing managerial control in an organization. Editable versions of these documents are provided on an enclosed CD. The publication is targeted at all public sector units that are required to implement managerial control procedures according to the Public Finance Act of August 27, 2009.

Author: Ewaryst Kowalczyk

“Value Added Tax in the Public Sector” (“Podatek VAT w sektorze publicznym”)

One of the few available publications written by employees of tax agencies. The book contains an accessible discussion of VAT taxation of actions taken by government agencies, local government agencies, and other public entities. The included CD provides a large number of interpretations of tax law issued by tax agencies (including the Ministry of Finance) for public entities.

Authors: Elżbieta Malinowska, Michał Szczypiór

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