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Copyright of Turkish Culture & Haci Bektas Veli Research Quarterly is the property of Turkish Cultur & Haci Bektas Veli Research Quarterly and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Beytülmâlle yakın anlamlı olan mîrî malı, devlet hazinesine, devlete ait ayni nakdî, taşınır taşınmaz tüm mallara verilen addır. Edebiyatta ise millete mal olmuş, millete ait eserler için kullanılabilir. Yunus Emre’nin şiirleri, Yazıcıoğlu’nun Muhammediye’si, Fuzûlî’nin gazelleri mîrî malı kabul edilebilecek eserlerdir. Bu eserlerin ilk sırasında ortaya konulduğu 15. yüzyıldan günümüze varlığını koruyan Süleyman Çelebi’nin Mevlid’i yer alır. Yazılı kültürde Mevlid, sözlü kültürde Mevlüt şeklinde yaşayan Vesîletü’n-Necât, Türk-İslam dünyasında önemli bir yerdedir. Fetret Devri Bursa’sında kaleme alınan eser, toplumsal birliğin sağlanmasında önemli bir rol üstlenmiştir. İlmî ve irfani yönü olan Süleyman Çelebi, Hz. Muhammed’i içtenlikle anlatarak Türk edebiyatına eşsiz bir eser kazandırmıştır. Sehl-i mümteni örneği olan Mevlid, Türk edebiyatında nazım türünü unutturmuştur. Eser, bu türde yazan birçok şair tarafından taklit ve tanzir edilmiştir. Bu çalışmada Süleyman Çelebi’nin Mevlid’i yazılı ve sözlü kültür çerçevesinde ele alınmıştır. Mevlid, millete mal olmuş eserler içerisinde değerlendirilmiştir. Bu bağlamda Vesîletü’n-Necât’ın mîrî malı olarak da ele alınabileceği üzerinde durulmuştur.

Copyright of Studia Iuridica Lublinensia is the property of Maria Curie-Sklodowska University in Lublin and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Critique of Law: Independent Legal Studies / Krytyka Prawa: Niezalezne Studia nad Prawem is the property of Akademia Leona Kozminskiego and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Bank Indonesia as the central bank in Indonesia has financial independence in which Bank Indonesia has the authority to manage its assets separately from the State Budget. However, in carrying out its roles and duties, Bank Indonesia often faces demands or lawsuits, which result in execution of judgments against assets of Bank Indonesia. This can clearly disrupt the financial stability of Bank Indonesia, affecting Bank Indonesia’s ability to carry out its roles and duties effectively. Currently, there has been an argument put forth to assert Article 50 of the treasure law in an effort to protect for Bank Indonesia’s finances. However, the application of this article as a legal basis for protection of Bank Indonesia’s finances is inappropriate because it is not in accordance with Bank Indonesia’s financial independence, separating from the State Budget. Departing from these problems, based on data collected through document studies in the form of primary, secondary, and tertiary legal materials, this study examines how the policies of financial independence of Bank Indonesia, legal protection of Bank Indonesia’s finance, and ideal arrangements for legal protection of Bank Indonesia’s finances considering the attention to the independence of Bank Indonesia. The conclusion of this research is that there is still disharmony in regulations regarding Bank Indonesia’s financial protection in the State Finances Law and the State Treasury Law which creates legal uncertainty regarding Bank Indonesia’s financial protection.

The Author discusses legal consequences of the acquisition by the State Treasury of propertyleft over remaining after being removed from the court register by a housing cooperative.These consequences concern cooperative rights to real estate, mortgage encumbering therights of former members of a housing cooperative and mortgage on real estate, as well as onperpetual usufruct. In addition, the acquisition by the State Treasury gives rise to its liabilityunder contracts for the construction of premises by the housing cooperative.

The subject of this article is to analyze the consequences of rule resulting from art. 7 of the Polish Constitution for the admissibility of acquisition of property by acquisitive prescription by the State Treasury or a local government unit. There is a clear contradiction between this principle and the very essence of acquiring property by prescription. In the article it will be presented an interpretation Art. 172 of the Civil Code (relating to the acquisition of real estate by prescription) and Art. 174 of the Civil Code (relating to the acquisition by prescription of ownership of a movable property) in a way to remove the said contradiction.As a result, it should be assumed that the State Treasury can never possess a thing without a legal basis. The opposite view would mean that it may operate without a legal basis, and thus a breach of the norm under Art. 7 of the Polish Constitution. Art. 7 of the Constitution of the Republic of Poland must mean that either we will never recognize such ownership as possession, or that we believe that the possession of an item by the State Treasury may never lead to usucapion, as it would sanction behavior contrary to constitutional norms. Since the first solution would infringe the principle of treating possession as only a factual state, the second solution should be regarded as the correct one. Art. 172 of the Civil Code and 174 of the Civil Code should therefore be interpreted in accordance with Art. 7 of the Polish Constitution, and therefore the State Treasury cannot be the subject of acquisitive prescription. The same should be applied to local government units.

Copyright of Journal of Social & Technology / Jurnal Sosial dan Teknologi (SOSTECH) is the property of Green Publisher and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article examines the distribution and use of war booty in the Roman Republic. In spite of quite extensive historiography on this question, scholars as a rule focused their interest on the role of the commander in the process of dividing the loot, and the collective of citizens of the Roman state, which also claimed part of the loot, unreasonably remained without required attention. Therefore the article analyzes the parts of the Roman civitas, among which the spoils of war were distributed, namely, the commander, the soldiers and the treasury. Besides the desire of each of the parties to get their «legitimate» part of the loot inevitably led to a number of conflicts, which were later reflected in the literary tradition. Based on the information from narrative sources, author of the article highlights not the economic, but the political and ideological aspects of the problem – how the distribution of loot was carried out, what traditions were formed for this procedure, whether there was any law, what social contradictions were in the division of the loot, what ideas are associated with this process and what place civil community is occupied in the distribution of the spoils of war. Discussion of all these issues allows us to create an idea of the role that war booty played in the economy of the Roman Republic; in particular, the article reveals the issues of the relations between war booty and tax system. In addition, the article presents a number of important remarks on the interrelation of the commander, the army and the state treasury, which were the main players in the process of dividing the spoils of war. The article concludes that in Rome, until the end of the Republic, there was no universal norm of law which would regulate the processes of distribution of war booty; it is more likely to claim that there is some tradition which took into account the interests of all parties and changed with the development of Roman statehood.

The purpose of this study is to determine a legal nature of a land reclamation fee. Therefore, the provisions of the Water Law Act regulating its legal design, as well as the principles of an assessment and conditions of payment were analysed and assessed. It is shown that combining the two fees applied so far, i.e. land reclamation fee and investment fee, is fully justified due to the new method of keeping records of land reclamation facilities. The statutory regulations concerning the new land reclamation fee are important points indicating its non-uniform legal nature. The study positively verified the thesis that formally it is a fee, but at the same time, it serves as a surcharge. For landowners obliged to pay it, it is a financial burden incurred in connection with a use of the effects of the land reclamation facilities. At the same time, by paying such fees, landowners participate in costs of implementing these facilities financed from public funds. The manner in which the land reclamation fee is standardised, the principles of its payment, and the possibility of compulsory collection of overdue fees by means of administrative enforcement determine its recognition as a type of public tribute combining features characteristics of public fees and surcharges. The proceeds from these fees are a source of revenue for the state budget. The dogmatic and legal method supplemented by the exploration of the court jurisdiction regarding the land reclamation fee was used in the study.

The prevailing view in the judicature and doctrine is that reporting of tax schemes (the so-called MDR - Mandatory Disclosure Rules) belongs to anti-abusive regulations. This institution, binding in Polish legislation since 1 January 2019, is a partial transposition of the EU Directive. However, its subjective and objective scope, as adopted by the national legislator, is much broader. It also applies to the management of real estate of the State Treasury, which gives rise to controversy as to whether this was the legislator's objective. The hypotheses formulated in the article assume, firstly, that the specifics of non-executive activities of statio fisci and staroste (mayors of cities with county rights) have not been taken into account in the new regulations and tax explanations, which poses certain practical problems. For instance, what is a tax scheme (reportable arrangement) in a private enterprise does not have to be a tax scheme in a statio fisci managing State Treasury property within dominium. Secondly, de lege lata regulations on reporting tax schemes, in relation to the State Treasury real estate, should be applied with great caution. Thirdly, de lege ferenda the legislator should specify the governing regulation. The research material used in the presented argumentation includes substantive law, doctrine and practice, which, however, is still to be shaped in the future.

The state of public finances in Poland during the COVID-19 pandemic has been changing dynamically. An analysis of statistical data on public debt (and its components), as well as data related to unmatured obligations, allows to indicate possible areas of a threat to the stability and security of the public finance sector. For the purpose of this research two research methods have been mainly used, i.e. the dogmatic and legal method and the analytical method. The Author's intended to emphasize the importance of axiological foundations of the public finance law in a process of establishing and applying this law. He also wanted to present the applicable financial and legal solutions to control a state of public debt in Poland. Author analysed current law, data on the amount of the state public debt, the debt of the State Treasury, as well as unmatured obligations of the State Treasury and public finance sector entities (under sureties and guarantees granted in 2016-2020). Due to the perceived differences, it was also considered necessary to discuss a methodology of calculating public debt in Polish and EU law. This is because in this regard significant changes can be seen, especially during the COVID-19 pandemic.

Copyright of Prawo Budżetowe Państwa i Samorządu is the property of Nicolaus Copernicus University in Torun, Faculty of Law & Administration and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The subject of this paper are those factual states that occurred on the basis of the agrarian reform decree and concerned the unlawful seizure by the State of palace-park complexes. It was only after the collapse of real socialism in 1989 that the owners or their legal successors obtained an annulment of the decision to seize the property. However, this was, and is, only the beginning of the struggle, as the State Treasury or its legal successors are claiming before the common courts the acquisitive prescription of the property being the subject to the recovery claim. The divergence of at least 20 years in jurisprudence as to the date of commencement of the period required for acquisitive prescription (1980–1991) is an undesirable phenomenon, requiring the adoption of a coherent approach of the courts. Consequently, the authors of this text represent the view that the period of validity of both the Agrarian Reform Decree and the subsequent legal acts, with particular emphasis on the period of validity of the Decree of 1945 (Journal of Laws no. 28, item 321) and then Article 9 (16) of the Act of 1958 excluded the course of the acquisitive prescription in favour of the State Treasury of the agricultural and forestry properties unlawfully seized by the State. This period lasted until 31 December 1991, i.e. until the final date when Article 9 (16) was in force.

The study discusses the subject matter of sureties and guarantees granted by the State Treasury and their importance in implementing new technical and technological solutions and investment projects in which sureties and guarantees granted by the State Treasury are applied, emphasizing their relationship with new technical and technological solutions. An analysis of these issues leads to a conclusion that the technical and technological progress lies at the axiological basis of the surety-guarantee system which has been operating in Poland for a few decades. The research is narrowed down to projects that implement new technical and technological solutions. The paper primarily makes use of two research methods, that is an analysis of the law in force and an analytical investigation. These methods are applied to examine relevant literature, current legislative acts and statistical data contained in information on State Treasury sureties and guarantees granted in 2016-2020. The study takes account of the legal status in force on 30 April 2022 [ABSTRACT FROM AUTHOR]

The Russian practice of control activities requires the formation of a modern concept of analyzing the effectiveness of the state (municipal) property use. The purpose of the article is to develop specific methods of property valuation. The authors practice methods of the empirical research, comparative and statistical research, synthesis of theoretical and practical material. Methods of grouping and classification have been used in the processing and systematization of information. The paper describes new approaches to the system of private and consolidated indicators of the efficiency of the asset management, taking into account the specifics of the public sector. Also, there are outlined the processes that ensure the achievement of the target indicators and maximization of the assessment of the property use. Utilization of the indicators system is going to form conclusions about the degree of a property use for making timely management decisions.

The study of the sources of filling and areas of using the state treasury in Cossack times becomes particularly relevant, because it can show whether this process was carried out chaotically on Ukrainian lands, or had a clear order. The purpose of the study is to investigate the peculiarities of the establishment and functioning of the fiscal mechanism on Ukrainian territory in the Cossack era (16th–17th centuries). The specifics of the scientific tasks that make up the subject of research require the use of a set of special methods (philosophical, general scientific, specific scientific), the use of which helped to analyse the historical aspects of the development of the fiscal mechanism during the existence of the Zaporozhian Sich and the Cossack Hetmanate. During the study, the specifics of the operation of the components of the fiscal mechanism, in particular the income and expenses of the Cossack states, were clarified. It is established that in the Cossack times, state treasury revenues were mainly formed from tax sources and came from economic, judicial, military, and commercial activities of the state. There were also specific revenue tools of the fiscal mechanism, in particular “ralets”. In the Zaporozhian Sich, the income of the state treasure included monetary and material maintenance from other states, and in the Hetmanate, part of the state needs was met at the expense of state duties. In addition, the Hetmanate established separate taxes on the maintenance of the church and clergy. It is revealed that in the Cossack era, state treasury expenditures were usually directed to the maintenance of the Cossack (Hetman’s) administration, providing for military needs and financing the church. With the increasing military and political pressure of neighbouring Polish and Russian states, the fiscal mechanism of the Cossack states lost its independence and acquired the characteristics of the invading states. The practical value of the study lies in the fact that the historical analysis allowed finding the basic principles of the functioning of the fiscal mechanism in Cossack times, elements of which can be introduced in modern conditions

The paper discusses a significance of guarantees and sureties granted by the State Treasury and Bank Gospodarstwa Krajowego (BGK) within the framework of governmental guarantee and surety schemes covering projects implemented with the use of the European Union funds. The aim of the study is to determine whether the legislator adjusts the provisions of the currently effective Act of 8 May 1997 on Sureties and Guarantees granted by the State Treasury and certain legal entities to the economic needs of the state, including those related to obtaining funds from the European Union for the implementation of undertakings and projects. It has been assumed that the analysed sureties and guarantees of the State Treasury and BGK have constituted an important and practically applied instrument of economic development of the state for several decades. In the final conclusions, the Author states, among others, that the discussed solutions of the ASG are conducive to supporting an innovative, investment and development activity in the state. However, only the sureties and guarantees of BGK are an effective tool of obtaining the European Union funds which are related to the governmental surety and guarantee scheme. The Author has used a dogmatic and analytical research method, based on the legal status in force on 15 November 2019. Certain aspects of the historical method are evidenced by considerations on the evolution of the solutions adopted in the ASG.

The development and improvement of market relations determine the increasing role of finance in the economy and financial policy in the management of business entities. Performing the functions of goal-setting and tools for its implementation, financial policy is one of the aspects of financial science and an important component of economic tactics and strategy. Financial policy is specific to different economic systems and is largely individual for each object of management due to the peculiarities and interaction of budget, tax, debt, investment, and other components of economic policy. In one way or another, financial policy is available in almost every company, but, for the most part, it has a verbal (non-textual) form, is discrete in terms of the varieties covered, and is inconsistent in terms of individual components. The legal and illegal instruments used in the implementation of financial policy are characterized by the preponderance of the latter. This reduces the importance of financial policy in corporate finance management, determines its formal nature in traditional varieties, and hinders the search for new directions for its formation and implementation. [ABSTRACT FROM AUTHOR]

The paper provides an overview of the selected aspects of the fiscal law of the Ottoman Empire between 1839 and 1876. In particular, the emphasis is placed on examining the evolution of state taxes in the context of the system as well as the institutions of the state budget, which were based on the rules of Sharia law in the early stages of the Ottoman statehood, while a general tendency towards their westernization was noticeable from 1839 onwards. [ABSTRACT FROM AUTHOR]

Copyright of Prawo Budżetowe Państwa i Samorządu is the property of Nicolaus Copernicus University in Torun, Faculty of Law & Administration and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economic Annals-XXI / Ekonomìčnij Časopis-XXI is the property of Institute of Society Transformation and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The aim of the study is to analyse and assess the legal basis for issuing savings treasury bonds in Poland and to determine the impact of the value of these issues on public debt in Poland. The assumption was made that savings bonds are a special type of government bonds. The paper uses dogmatic-legal and empirical-analytical methods. As a result, it was shown that savings treasury bonds are used by the state not only to incur public debt but also as an instrument supporting the implementation of various government social programmes involving public financial resources, mainly in the sphere of social security. The analysis of the sales results of savings bonds in the years 2015–2018 showed that they had a slight impact on the growth of public debt in Poland. To a certain extent, for their buyers, they may be an alternative form of capital accumulation to banking savings deposits. Despite tax exemption, interest on savings bonds did not affect significant development of voluntary pension insurance in the form of individual retirement accounts.

Copyright of Zeszyty Prawnicze Biuro Analiz Sejmowej is the property of Kancelaria Sejmu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Przeglad Prawa Rolnego is the property of Adam Mickiewicz University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article looks at Russia's prospects for drawing on the world's experience with lifetime employment. By way of example, it analyzes lifetime employment in Japan and Europe. It notes that lifetime employment exists within a certain favorable environment involving, in particular, a large benefit upon retirement, wages that take into account whether workers have dependents, and an identical wage for all new employees. Given the changes that have taken place since the author first published on this topic (see EKO no. 3/2011), he concludes that at present, it would not be advisable to introduce full-fledged lifetime employment in Russia, but individual elements seem quite appropriate. In particular, it seems possible and even desirable to introduce lifetime employment for certain categories of instructors at Russia's institutions of higher education. Among other things, this could reduce social tension over the increase in the retirement age, since lifetime employment would be attractive to some workers and companies. In the author's opinion, the role of the Pension Fund of Russia must be changed. It must lose the authority to award, accrue, and pay pensions to civil servants. [ABSTRACT FROM AUTHOR]

Copyright of Zeszyty Prawnicze Biuro Analiz Sejmowej is the property of Kancelaria Sejmu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The concept of State Treasury is strictly related to the concept of public finances. The Treasury focuses all the financial resources of the public sector, and through its functions is the administrator of public funds, the entire execution of the State Budget is being carried out through the Treasury, therefore the security of these operations is vital. The National Payment System administered by the National Bank of Romania was created in order to ensure the performance of the respective operations safely, in real time and in a firm discipline. [ABSTRACT FROM AUTHOR]

The State Treasury focuses all the financial resources of the public sector. Given this quality of the State Treasury we examined how transparently its activity is reflected. The methods of scientific research applied have helped us to examine specific issues from the taxpayer's position, and their need of conclusive information about the services of the public sector, which should be consistent with the efforts of citizens regarding the payment of taxes and fees.

A new macroprudential legal framework for state financial stability instruments was introduced in Poland in 2016. The regulations adopted by the Polish government are aimed at strengthening the stability of the domestic financial system. One new development is the recapitalisation scheme of ailing financial institutions, and the second is temporary take-over of financial institutions by the State Treasury. These instruments legally allow for engaging public funds in the restructuring of financial institutions exposed to the risk of failure. The condition on which the above instruments can be used is the occurrence of financial crisis, defined as a major distortion to the financial system which can have serious negative consequences for the domestic market and economy. The costs of implementation of financial stability instruments are incurred by the state budget, yet after the procedure is complete, equity interests acquired in the institutions aided become state budget revenue.

Copyright of Prawo Budżetowe Państwa i Samorządu is the property of Nicolaus Copernicus University in Torun, Faculty of Law & Administration and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Inonu University Law Review / İnönü Üniversitesi Hukuk Fakültesi Dergisi is the property of Inonu University Law Review (IULR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Zeszyty Prawnicze Biuro Analiz Sejmowej is the property of Kancelaria Sejmu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Zeszyty Prawnicze Biuro Analiz Sejmowej is the property of Kancelaria Sejmu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In the petition submitted to the Sejm, it is postulated to extend the catalog of entities benefitting from expropriation. Assessing this proposal, the opinion refers to analyses of, i.a., the jurisprudence of the Constitutional Tribunal on the matter. In conclusion, it is stated that the regulations admitting expropriation for the benefit of private entities — depending on the adopted model of control — could be regarded as inconsistent with Article 21(2) or Article 64 in conjunction with Article 31(3) of the Constitution. [ABSTRACT FROM AUTHOR]

Copyright of Management Issues / Problemy Zarządzania is the property of Problemy Zarzadzania and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The present paper analyzes the financial flows caused by the collection of taxes and other budget payments from businesses or other legal entities and individuals who have accounts with commercial banks, fact which amends the volume and structure of the execution of public funds, on the whole of public Treasury. The current legislation in Romania establishes the obligation for operators and other taxpayers to pay on their own initiative the debts they have to the state1 , otherwise, Ministry of Finance bodies2 are entitled and even obliged to undertake forced pursuing these state budget rights applying forced tracking forms to concerned taxpayers which are provided by law. In this respect, based on the information provided by its own accounting or tax decisions passed by the tax bodies; taxpayers, individuals or legal entities, submit payment documents whether to commercial banks where they have opened accounts or to operational units of Treasuries, if they have open available accounts ere, payment documents for their debts to the state and, all those transactions are subject to this research. Along with the cash settlement, the settlement of cashless payments for operators and other taxpayers who have bank accounts with commercial banks in order to pay their debts to the state, these can be achieved in three ways: on their own initiative; on the basis of payment documents deposited with commercial banks where they have opened their accounts on their own initiative; at the customs facilities in the case of import operations regarding state budget obligations connected to the nature of customs duties, excise duties, value added tax and; thirdly, on the tax authorities or customs initiative by forced tracking on the available accounts or other property of the debtor taxpayers.

Copyright of Z Dziejów Prawa is the property of Wydawnictwo Uniwersytetu Slaskiego and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article discusses the use of export insurance backed by the State Treasury as a recognized credit risk mitigation technique under Regulation 575/2013, concerning the exposure to risk of export credit offered by the banking sector. Recognition of the insurance policy of KUKE SA [Export Credit Insurance Corporation], a Polish ECA, as such a technique is one of the conditions for appropriate determination of the risk weight for the estimation of the capital adequacy ratio of the bank. The issue is of great importance for higher engagement of the domestic banking sector in providing export credits and supporting the domestic companies entering foreign markets by increased involvement in financing companies importing products and services from Poland. In order to illustrate the issues in more detail, the article also analyses main international regulations requirements that need to be taken into account in the context of subsidizing export activity as well as main principles of the officially supported export credits with special focus on the compliance of unfunded credit protection provided by KUKE SA with CRR. The article does not deal with the issue referred to in Article 194 par. 5 in conjunction with Article 201 par. 1 Capital Requirements Regulation concerning the official provider of unfunded credit protection and requirements that a provider of unfunded credit protection should fulfil to be a recognised one. The analysis of the above issue will be discussed in a separate article. Attention must be also drawn to the fact that the considerations presented in the article concern only an insurance policy and not insurance collateral applied in foreign trade for the needs of the protection of payment by foreign trade partners in short-term transactions, which will also be discussed in a separate article. [ABSTRACT FROM AUTHOR]

In Romania the State Treasury was established in 1992 as a result of the reorganization and adaptation to the conditions of market economy of the public finances. This paper aims to show some of the shortcomings of the functioning of the State Treasury, as well as some possibilities for the improvement of the State Treasury's functioning. One of the biggest vulnerability of the system is the Single Accounts Open on Budgets. We analyzed the influences these accounts have on the correct reflection of taxpayers' payments to the State Budget and according to our findings we made some recommendations on how these payments should be reflected in the annual budget execution account. [ABSTRACT FROM AUTHOR]