Koncepcje wydatków rozwojowych w Polsce
Concepts of Development Expenditures in Poland

Summary/Abstract: The aim of the article is to identify the concepts of development expenditures in Poland, applied within the development management system of the country. Two concepts of classification have been studied: one developed for the “Medium-Term National Development Strategy 2020” dated 2012, and the other for the “Strategy for Responsible Development” adopted by the Council of Ministers in February 2017. The advantages and disadvantages of dividing expenditures on the basis of both COFOG and budget classification have been identified. The development expenditures in the 2002–2015 period were estimated with the use of the COFOG methodology; subsequently, these estimates became the basis of the analysis of changes in their size and structure. The article has also identified the relationship between changes in the potential gross domestic product and changes in the size of growth-oriented spending, including, in particular, expenditure on transport infrastructure development.

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