(in Polish) Finanse publiczne. System dochodów budżetowych

The lecture focuses on basic Institutions of public finance and financial (budget) law: international determinants of the evolution of Polish regulations on public finance; principles governing financial management in the general government sector entities; system of public revenue; select issues of public budgets and expenditure; it gives introductory presentation of public deficit and debt problem as well.

Particular attention is paid to the issues relating to the types and rules of colleting revenue received by various entities of the Polish government sector.

Institutions of public finance and law of public finance (budget law): introduction to public finance (market failures, goals of economic policy, methods of GDP estimation);

international standards in the area of public finance;

ESA 2010 as the basic source of internationally comparable data;

Stability and Growth Pact – how it influences Polish budget law;

financial management rules in the Polish general government sector (general principles, specific rules of financial management of select government sector entities – purpose funds, executive agencies, public health service bodies, cultural establishments); public revenue system (intra-sector relations, classifications of public revenue, legal structure of public levies; legal regimes governing the collection of public resources; question of such called non-tax public law budgetary receivables); structure of central budget and local government budgets; public expenditure (classification, structure, dynamics and rules of budgetary spending both at central and local level); introduction to public deficit and debt problem.

Knowledge of basic institutions of public finance and Polish financial (budget) law