Financial law enforcement acts in Poland

The subject. The paper is devoted to the classification of financial law enforcement acts issued in Poland.
The purpose of the paper is a typological analysis of the financial law enforcement acts in Poland depending on the subjects who issues such acts.
The methodology. General scientific methods as analysis, synthesis, induction, deduction, comparison were used. The system method made it possible to regularize a set of financial law enforcement acts, taking into account the subjects of law enforcement in Poland. The functional approach made it possible to identify the types of financial law enforcement acts, depending on their role in the system of law enforcement in Poland.
The main results and scope of their application. The definition of the financial law enforcement act is proposed. Classification of subjects of financial law enforcement in Poland is carried out, their powers are covered and characteristics of the individual legal acts issued by them are al-located. The proposed qualitative analysis of law enforcement acts adopted in Poland may be-come a starting point for research in the field of financial law theory and comparative law.
Conclusions. A financial law enforcement act is an act issued on the basis of the current rules of financial law by the authorized bodies, establishing or determining – in respect of an individual addressee – the rights and (or) obligations in a particular case in the field of public finance, or preparing their establishment or determination.
The subjects applying the norms of financial law, can be divided into: bodies of financial ad-ministration, the courts (primarily administrative courts) and quasi-judicial bodies (e.g. the Commission, considering cases of violation of discipline of public finance). The first group of bodies issues decisions and orders (financial and legal acts), the bodies of the second group issue court decisions and court orders, the bodies of the third group issue decisions.
The role of administrative courts in the financial law enforcement is significant. Significant number of financial cases, particularly concerning individual interpretations, in the total number of cases considered by such courts is an evidence.

1. Kosikowski C., Ruśkowski E. (eds.). Finanse publiczne i prawo finansowe [Public finances and financial law]. Warszawa, Wolters Kluwer Publ., 2008. 868 p. (In Polish).

2. Kranecová J. System of financial management and control, in: Mrkývka P. (ed.). System of Financial Law: General Part, Conference Proceedings. Brno, Masaryk University Publ., 2015, pp. 118–129.

3. Zawadzka-Pąk U.K. Polish financial law. Białystok, Temida 2 Publ., 2014. 137 p.

4. Bożek W.M. Działalność orzecznicza Głównej Komisji Orzekającej w sprawach o naruszenie dyscypliny fi-nansów publicznych. Analiza głównych kierunków w dorobku orzeczniczym w latach 2010-2015 [The legal activities of the Main Commission on violations of the discipline of Public Finance. Analysis of the main directions in legal achievements in 2010-2015]. Szczecin, Wydział Prawa i Administracji Uniwersytetu Szczecińskiego Publ., 2016, 421 p. (In Polish).

5. Robaczyński T., Gryska P. Dyscyplina finansów publicznych [Public Finances discipline], Commentary. War-szawa, C.H. Beck Publ., 2006. 583 p. (In Polish).

6. Salachna J.M. Dyscyplina finansów publicznych w Polsce (ewolucja rozwiązań prawnych) [Public Finance discipline in Poland (evolution of legal decisions)], in: Głuchowski J., Kosikowski C., Szołno-Koguc J. (eds.). Nauka finansów publicznych i prawa finansowego w Polsce. Dorobek i kierunki rozwoju [Study of public Finance and financial law in Poland. Achievements and directions of development], The jubilee book of Professor Alicja Pomorska. Lublin, UMCS Publ., 2008, pp. 77–84. (In Polish).

7. Ofiarski Z. Prawo finansowe [Financial law]. Warszawa, C.H. Beck Publ., 2010. 496 p. (In Polish).

8. Winiarz M. Ochrona prawidłowości gospodarowania środkami publicznymi w samorządzie na przykładzie działalności Regionalnej Izby Obrachunkowej w sprawach o naruszenie dyscypliny finansów publicznych przy Region-alnej Izbie Obrachunkowej w Krakowie [Legal protection public self-government funds management on the example of the Regional Accounts Chamber activity in cases of violation of the discipline of public Finance, Regional Accounts Chamber in Krakow experience]. Zeszyty Naukowe Polskiego Towarzystwa Ekonomicznego, 2011, nr. 10, pp. 333–350. (In Polish).

9. Ruśkowski E., Salachna J.M. (eds.). Finanse publiczne [Public finances], Practical commentary. Gdańsk, ODDK Publ., 2013. 1392 p. (In Polish).

10. Owsiak S. (ed.). Budżet władz lokalnych [Budget of local government units]. Warszawa, Polskie Wydawnic-two Ekonomiczne Publ., 2002. 277 p. (In Polish).

11. Etel L., Popławski M. (eds.). Tax Codes Concepts in the Countries of Central and Eastern Europe. Białystok, Temida 2 Publ., 2016. 536 p.

12. Popławski M. Introduction to Polish Tax Law. Białystok, Temida 2 Publ., 2011. 204 p.

13. Etel L. (ed.). Ordynacja podatkowa [Tax Code], Commentary. Warszawa, Wolters Kluwer Publ., 2017. 1752 p. (In Polish).

14. Brolik J. Urzędowe interpretacje prawa podatkowego [Official interpretations of tax legislation]. Warszawa, LexisNexis Publ., 2010. 208 p. (In Polish).

15. Etel L. (ed.). Prawo podatkowe [Tax law], Plan of the lecture. Warszawa, Difin Publ., 2013. 372 p. (In Polish).