The 2015 Budget Act and proposals for amendments of the Budget Act in Poland

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.2015.001

Keywords

The Budget Act in Poland, the general budget, other parts of the Budget Act

Abstract

The article presents the legal content and system of the 2015 Budget Act and the legal significance of its regulations. In the paper there are also proposals to the new structure Polish Budget Act. The present system of the Budget Act does not include the revenues and expenditure of certain state funds (especially the National Road Fund) and finances of State Treasury companies. The current system weakens the control function and budgetary power of the Parliament. New Polish system of the Budget Act should contain the general budget and several special budgets.

References

Borodo A., Ustawa budżetowa na 2014 rok – wybrane aspekty prawne, „Prawo Budżetowe Państwa i Samorządu” 2014, nr 1(2), s. 23–35.

Borodo A., Współczesne problemy prawne budżetu państwowego, Wydawnictwo Naukowe UMK, Toruń 2014.

Gaudemet P.M., Finanse publiczne, Państwowe Wydawnictwo Ekonomiczne, Warszawa 1990.

Heintzen M., Das Finanzwesen [w]: Grundgesetz Kommentar, 6 Auflage, Műnchen 2012.

State and Local Government Budget Law

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Published

2015-03-30

How to Cite

1.
BORODO, Andrzej. The 2015 Budget Act and proposals for amendments of the Budget Act in Poland. State and Local Government Budget Law. Online. 30 March 2015. Vol. 3, no. 1, pp. 9-26. [Accessed 6 July 2025]. DOI 10.12775/PBPS.2015.001.

Issue

Vol. 3 No. 1 (2015)

Section

Articles

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