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Title: Os bens de domínio público em Portugal
Author: Alves, Jorge
Carvalho, João Baptista da Costa
Keywords: Public and private Domain
Official Plan for the Public Accounting
Issue Date: 2009
Publisher: Universidade dos Açores
Citation: Alves, Jorge; Carvalho, João Baptista da Costa (2009) - Os bens de domínio público em Portugal. In XVII Jornadas Luso-Espanholas de Gestão Científica. Ponta Delgada.
Abstract: The purpose and concern in drawing up an inventory, where to put all the state belongings, whether public or private domain, is a question that has risen concern. In spite of many failed attempts in recent decades, we now live a deep reform of the Public Financial Administration. The publication of the Official Plan for the Public Accounting is a major step in order to create that inventory and a State Balance. The main goal of this study is to clarify the differences between public and private domain but also to present the ways of classification, assessment and accountability of public domain. Conclusions reached show that the definition criteria that permit to determine whether a public property is dominial or not, is involved in many disagreements and contradictions. Also in what concerns the assessment of dominial property there are several difficulties. Concerning accountability the OPPA does not define what is public domain and which properties must be reported in accounting.
Appears in Collections:DEG - Artigos em Proceedings Não Indexados ao ISI/Scopus

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