The budget act passed by the Parliament is a basic financial plan for the entire state. Primacy of this act over the other financial plans arises from the Polish Constitution and its detailed structure and content is regulated in public... more
The budget act passed by the Parliament is a basic financial plan for the entire state. Primacy of this act over the other financial plans arises from the Polish Constitution and its detailed structure and content is regulated in public finance statutory act as well as in under-statutory law regulations. The purpose of the paper is attracting the attention to the fact, that budget act not solely contains all the necessary incomes and outgoings, but also becomes an indispensable measure of financial administration within the state for a certain period of time. The particular position of such act has been analyzed in the background of the special proceeding of creating the budget act.
