Przemiany gospodarcze i społeczne w Polsce z perspektywy finansów publicznych
Public Finances During a Period of Political Change in Poland

Summary/Abstract: Changes in the Polish economic system have necessitated a new approach to public finances. The purpose of these changes was to restore economic categories and institutions, such as taxation, public debt, the state budget, the budget deficit and the budget surplus etc. These are the economic and social content teristics of a market economy and democratic system. From the point of view of creating and dividing the national income (GDP), it was necessary to make a fundamental, qualitative change in respect of the relationship between the state, households and private enterprises. This article presents the most important directions of the changes in public finances of an institutional nature and indicates the basic features of the processes in the area of public finances in Poland. It begins with characterizing the circumstances in which the system of public finances was shaped during the early stage of transition. Then, it analyses the actual nature of the changes in the sphere of public finance, as they were influenced the transitioning economic system. The characterisation of institutional change became a basis for the analysis of processes taking place in real public finance against a background of selected macroeconomic indicators, such as: GDP, the unemployment rate and inflation. The reasons for the two major crises in public finances in 1991–1992 and 2001–2002 were institutional changes. This consequences of Poland's accession to the European Union for national public finances were also presented

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