Meaning of activity of adjudication commissions in cases related to violation of public finance discipline in Polish legal system

The author's goal is to identify the importance of the activity of adjudication commissions in cases related to violation of public finance discipline in polish legal system and to show the problems of non-effectiveness legal solutions in the system of liability for violating public finance discipline. In the author's opinion, this article belongs the stream of researches on the essence and range of liability for the violation of public finance discipline and it may be useful in the practice of financial law implementation. Several research methods are used in the study, including dogmatical, analytical, legal comparative and empirical method. The author comes to the conclusion that analysis of regulations included in the Act of 17 December 2004 indicates that subjective range of liability for the violation of public finance discipline is extensive and casuistic. Despite of recent changes, there is still an effect of incomplete regulation for all processes relating to public means collecting and disposing. The activity of the adjudicating commissions indicates that violations of the public finance discipline occur most often in the local government sector. A small number of decisions are appealed to the MAC. It is required to consequently and effectiveness extend liability for violation of public finance discipline over all entities who use public funds. Analysis of legal solutions of countries of the Europe: United Kingdom, France and Germany permitted to show complexity of problems accompanying to maintenance of financial discipline in these countries, and at the same time it is a starting point to indicate alternative solutions aimed to ensure order in public finances of these states.