Budżet zadaniowy jako forma europeizacji prawa finansów publicznych?
Base budget as a form of Europeanization of public finance law?

Author(s): Marta Chorzępa
Subject(s): Law, Constitution, Jurisprudence, International relations/trade, Security and defense, Public Finances
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: base budget; Europeanization of law; public finance law; public expenditure
Summary/Abstract: A base budget is a method of budgeting which includes the purposes, tasks and measures of a given project or a plan. According to traditional definitions, a base budget is not only a separation of funds, but it also forms the method for perspective planning. The most important rules in base budgeting are: transparency, effectiveness, sustainability and consolidation of public expenditure. The implementation of the base budget in Poland was co-funded by the European Union from the European Social Fund – Human Capital Program for the years 2007–2013 for the accomplishment of good governance principles, as provided for in the Lisbon Strategy.

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