The Polish Budget Act for 2016: Legal Issues

Authors

  • Andrzej Borodo Chair of Budget Law and Local Self-Government Finance, Faculty of Law and Administration, Nicolaus Copernicus University in Torun

DOI:

https://doi.org/10.12775/PBPS.2016.007

Keywords

the structure of the Budget Act, the state budget and complementary budgets, the Budget Act and other legal acts

Abstract

The article presents the legal content and system of the 2016 Budget Act and the legal significance of its regulations. The Budget Act for 2016 contains three parts: the state budget (general budget), complementary budgets, other legal provisions. The state revenues, expenditure, expenses, salaries, rates of some state levies are determined in the Budget Act. The regulations of the Budget Act relate to the financial activity of government and other parts of the state. The complex Budget Act contains provisions resulting from the many legal acts.

References

Borodo A., Współczesne problemy prawne budżetu państwowego, Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika, Toruń 2014.

Borodo A., Ustawa budżetowa na 2015 rok oraz propozycje zmian układu ustawy budżetowej w Polsce, „Prawo Budżetowe Państwa i Samorządu” 2015, nr 1(3), str. 9–26.

Cilak M., Instrumenty wspierania rozwoju gospodarczego stosowane przez samorząd terytorialny. Problematyka prawnofinansowa, TNOiK, Toruń 2013.

Winiarska K., Kaczurak-Kozak M., Rachunkowość budżetowa, Oficyna a Wolters Kluwer business, Warszawa 2011.

State and Local Government Budget Law

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Published

2016-06-15

How to Cite

1.
BORODO, Andrzej. The Polish Budget Act for 2016: Legal Issues. State and Local Government Budget Law. Online. 15 June 2016. Vol. 4, no. 2, pp. 9-30. [Accessed 4 July 2025]. DOI 10.12775/PBPS.2016.007.

Issue

Vol. 4 No. 2 (2016)

Section

Articles

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