The Scope of the Constitutional Regulation of the Budgetary Procedure in Poland in Comparison to the European Union Countries

Based on the provisions of the constitutional rank of the basic laws of the European Union countries, with the help of a comparative and partly legal-dogmatic method, the article presents the scope and depth of the Polish regulation against the EU background, showing that it can be regarded as extensive, primarily due to the introduction of a special legislative mode taking into account the participation of both chambers of parliament and the head of state, which, as can be seen, is not the rule. Also the remaining discussed regulations, which define in detail the entities participating in the elaboration of the state budget, procedural deadlines and principles related to the budgetary balance, are not the norm in the constitutional matter, usually more laconic in this respect, of the European Union countries.

Checks and Balances in the Budget Procedure in Poland

The article presents the checks and balances in the budget procedure in Poland. In the first place, the article explains the term checks and balances. Next the article discusses the constitutional regulation of the budget procedure and the public authorities that participate in this procedure. These considerations allow to distinguish “budget checks and balances” and describe them from the point of view of the relationship between the public authorities participating in the budget procedure. The article also presents the legal nature of the state budget and the legal norms contained therein, the differences between the state budget and the Budget Act and the issue of the draft budget versus the principle of discontinuation of works of the parliament.