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Prof. dr hab. Eugeniusz Ruśkowski
ORCID: 0000-0002-6571-4480

Prof. dr hab. Eugeniusz Ruśkowski

University of Białystok, Faculty of Law, Head of the Department of Public Finance and Financial Law.

 
DOI: 10.33226/0137-5490.2021.3.1
JEL: H

The binding Public Finance Act introduces the principle of openness of public funds management (the openness in the narrow sense). It enters as a lex specialis, into the broad principle of public finance openness. The source of the latter is the Constitution and numerous acts. Until now, the science of financial law has focused on the principle of openness in the narrow sense. The aim of the article is to present arguments for the importance of the principle of public finances in a broad sense and the need for its specific protection.

Keywords: openness of public finances; narrow view of the principle; broad view of the principle; restrictions on openness; implementation of openness