THE ECONOMIC DIRECTIONS FOR RATIONALIZING THE SYSTEM OF PUBLIC FINANCE IN POLAND AS A RESULT OF THE EFFECTS OF THE COVID-19 EPIDEMIC
THE ECONOMIC DIRECTIONS FOR RATIONALIZING THE SYSTEM OF PUBLIC FINANCE IN POLAND AS A RESULT OF THE EFFECTS OF THE COVID-19 EPIDEMIC

Summary/Abstract: Public finance management has a very global nature. Here decisions are made that determine everything related to collecting and allocating public means. However, we need to realize that this level is also highly entangled politically, with political transformations accompanying changes of governments and cooperating party coalitions. This accounts for the fact that some general recommendations are formed, specifying the ways of managing public means. This is manifested in various slogans, such as “cheap state”, which stands for reduction of expenditure on administrative purposes. In this context some discussions take place in the government or in the parliament on seeking possibilities of limiting expenditure. Another direction of political disputes turns to public income. This is expressed, for example, in aiming at lowering tax bur-den. Thus public attention is drawn to two sides of the finance economy, namely on processes of gathering and allocating public means. In this system we often oversee a fundamental issue – instructions to manage public finance. As already stated, this cannot have a general shape, as there is no uniformity in the area of public finance even though the general assumption is the same for all areas.

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