- Author:
Przemysław Pest
- E-mail:
przemyslaw.pest@uwr.edu.pl
- Institution:
Uniwersytet Wrocławski
- ORCID:
https://orcid.org/0000-0002-1168-0991
- Year of publication:
2024
- Source:
Show
- Pages:
67-81
- DOI Address:
https://doi.org/10.15804/ppk.2024.01.05
- PDF:
ppk/77/ppk7705.pdf
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.
- Author:
Artur Halasz
- E-mail:
artur.halasz@uwr.edu.pl
- Institution:
Uniwersytet Wrocławski
- ORCID:
https://orcid.org/0000-0003-2279-4334
- Year of publication:
2024
- Source:
Show
- Pages:
41-54
- DOI Address:
https://doi.org/10.15804/ppk.2024.02.03
- PDF:
ppk/78/ppk7803.pdf
Withdrawal of the Draft Budget Act as an Example of a Budget Void
The publication of the proposal constitutes the withdrawal of the draft budget act as an example of a budget void. In the Constitution of the Republic of Poland and the Public Finance Act, regulating public finances, the subject activities of the “budget void”. Analysis of legal regulations in the Constitution of the Republic of Poland and the Public Finance Act that there is no preliminary procedure for the withdrawal of the draft budget act by the Council of Ministers. Withdrawal of the draft budget bill results in the annihilation of that bill and is then made available without the basic basis for the functioning of the state in the fiscal year from January 1 of the year, unless the budget bill is adopted on the basis of a new draft budget bill. Therefore, he proposes the introduction of legal regulations that prevent a budget change from occurring at the time of withdrawal of the draft budget act.