IMPACT OF THE COVID-19 PANDEMIC ON THE PROCESS OF MAKING PUBLIC FINANCE LAW NORMS IN POLAND
IMPACT OF THE COVID-19 PANDEMIC ON THE PROCESS OF MAKING PUBLIC FINANCE LAW NORMS IN POLAND

Summary/Abstract: The article analyses and evaluates the legislative changes introduced to provide public funding to combat the effects of the COVID-19 pandemic. Therefore, regulations on the budgetary procedure and multi-annual financial planning required during the state of epidemic threat or the state of epidemic have been analysed. The study verified the assumption that the performance of financial activities at the time of epidemic threat consisting in collecting and disbursement of funds by bodies governed by public law under new conditions entailed fundamental changes in the design, adoption and implementation and auditing the central state budget and budgets of local government units. The aim of the work is to show that the episodic solutions introduced due to the effects of the COVID-19 pandemic in the area of collecting public funds and their disbursement by public law entities are conducive to more flexibility in public financial management. To the necessary extent, justified by the need to finance tasks to counteract the COVID-19 pandemic, the regulations analysed herein have ensured the protection of the stability of public finance

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