Zasady budżetowe a współczesność
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The book presents a contemporary approach to budget principles from the perspective of the Constitution of the Republic of Poland. The publication presents and examines the following budget principles: completeness (universality), unity, annuality, budget balance, transparency, detail, continuity. The most important legal and financial institutions, such as: the state budget, the budget act, the budget-related act, the public finance sector, the multiannual nature of public financial planning, rigid expenditures, fiscal rules, have been confronted with the constitutional understanding of budget principles. The role of individual public authorities in the budget procedure has also been presented from the point of view of the constitutional foundations of budget principles.
