SYSTEM FINANSOWANIA WOJSKOWEJ JEDNOSTKI BUDŻETOWEJ
FINANCING SYSTEM OF THE MILITARY BUDGETARY UNIT

Summary/Abstract: The aim of the paper is to present how the system of financing of the military budget unit works and how funds are obtained for the Armed Forces of the Republic of Poland. The research problem of the paper was included in the form of the question: Do changes taking place in the economic system affect the functioning of military units? The research hypothesis is as follows: the system of financing military units currently functioning in the Republic of Poland allows to secure the challenges faced by modern Armed Forces. The article was prepared on the basis of a broad review of literature and legal acts. The research methods used are: critical analysis of the literature of the subject of study, analysis of theoretical studies and other source materials and their synthesis. The method of induction and deduction was also used. In addition, statistical methods were used. The analysis allows us to conclude that the changes in the economic system that have taken place over the last two decades have had a significant impact on the functioning of military units, forcing the Armed Forces of the Republic of Poland to adapt their tasks and organizational structures to the generally applicable law. On the basis of literature, studies and observations made, the essence of the concepts was defined: military economic unit, financial system, state budget. It will also discuss the legal conditions of the activity of military budget units, types of funding sources, budget expenditures of the Ministry of National Defence over the past years and the generic structure of general defence expenditures for 2022. Taking into account the newly introduced legal regulations, there have been few such studies on the system of financing military budget units.

• Details
• Contents