通过预防措施提高欧盟凝聚力政策的合规性?2014-2020年波兰“技术援助”业务方案案例

IF 0.4 Q4 GEOGRAPHY European Spatial Research and Policy Pub Date : 2021-12-30 DOI:10.18778/1231-1952.28.2.11
Julia Walczyk, N. Dotti
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引用次数: 0

摘要

据观察,由于违规程度相对较高,欧盟凝聚力政策存在财务合规问题。这个问题提出了一个问题,即如何防止这种违反适用于欧盟支出的规则的行为。在此背景下,本文调查了波兰在2014-2020年规划期间如何防止违规行为。具体而言,重点是预防措施是否提高了波兰的财务合规绩效。为此目的,提出了一种新的“不遵守财务率”模型,并与半结构化访谈和文献分析的定性结果进行了三角测量,结果令人鼓舞,可能对其他会员国也有意义。
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Improving compliance of the EU Cohesion Policy via prevention measures? The case of the Polish Operational Programme ‘Technical Assistance’ 2014–2020
The EU Cohesion Policy was observed to be marked by financial compliance problems due to a relatively high level of irregularities. This problem brings into question the issue of how to prevent such infringements of the rules applicable to EU expenditure. Against this backdrop, this article investigates how Poland worked to prevent irregularities during the 2014–2020 programming period. Specifically, the focus is on whether prevention measures enhanced Poland’s financial compliance performance. For this purpose, a novel model of ‘non-compliance financial rate’ (NCFR) is proposed and triangulated with qualitative findings from semi-structured interviews and documentary analysis, which has shown encouraging results that might be relevant also for other Member States.
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来源期刊
CiteScore
3.90
自引率
16.70%
发文量
7
审稿时长
20 weeks
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