Płatności bezpośrednie dla rolników – transfery, subsydia czy wydatki na dobra i usługi publiczne?
Direct payments for farmers – transfers, subsidies or expenditure on public goods and services?

Summary/Abstract: The aim of the study was to identify the specificity of direct payments to farmers applied under the Common Agricultural Policy of the European Union as one of the state’s expenditure. The applied analytical method is a confrontation of alternative approaches to direct payments in pairs. It has been found problematic to categorically classify direct payments as one of the main types of state expenditure, i.e. expenditure on goods and services, subsidies or transfers. It would be more appropriate to define the structure of expenditure implemented in the form of direct payments according to their type, as it could significantly enrich the knowledge gathered to support evidence-based economic policy.

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