Δημοσιονομικό Δίκαιο και Δημόσιο Λογιστικό - οι θεσμικές αλλαγές των Ν. 3871/10 και 4270/14

Abstract

This dissertation aims to shed light on the major components of public accounting in Greece, namely financial law, public accounting procedures and the institutional changes brought by the two recent laws, 3871/10 and 4270/14. Financial law is a constituent part of public law, given that the financial rules are inextricably linked to the exercise of public authority. Financial law is divided into two branches, budgetary law and tax law. Financial law has as its subject of research financial legislation as well as public accounting procedures. Financial law consists of the summation of legal rules concerning public finances and in particular, public accounting law. Public accounting consists of the entirety of the financial rules concerning the drawing up of the State Budget, the implementation of the State Budget, the results produced by the implementation and overall the fiscal and financial administration of the State. State Budget is fundamental to the public accounting. The budget defines the annual financial government plan. It is considered as the foremost tool for operational modernization of the financial administration and contributes to the economic programming according to predictions that are rationally, set for the future. Proper assessment of the economic data is essential in order for those predictions to be feasible. Institutional changes brought by the laws 3871/2010 and 4270/2014 set a wide reforming in respect to the financial administration of the country. Bodies of the General Government are defined replacing the term “Wider Public Sector”, furthermore the public accounting system undergoes a significant update through the incorporation of the provisions of Council Directive 2011/85/EEC into the national legislation. The principles regarding the drawing up of the State Budget are reinstated, presenting a major shift towards a result oriented financial administration. This dissertation was based on theoretical analysis through the review of the relevant bibliography.