Abstract
The notion of abuse has appeared also in public law and is being connected - after Constitutional court's decision - especially with the tax law. It can be found in other areas as well - e.g.: part of the budgetary law devoted to the subsidies.
At the municipality level subsidies are considered both as expenditures and incomes and the legislation is not sufficient in this area. There are many problems in conjunction with their provision on one side and their drawing on the other - rules are violated both by providers and recipients of subsidies.
Transparency of public budgets is, however, one of the requirements of financial management of individual states and their constituents.