Public finances in Poland – the current state and reforms in recent years 2400-ZEWW862
1. The public finance sector in Poland – a reminder of the basic principles and concepts:
a) principles of public finances,
b) the structure of the public finance system,
c) the structure and rules of the state budget,
d) structure and rules concerning the buget of local government unit,
e) entity structure of the public finance sector;
2. The history of the development of the public finance sector in Poland on the basis of amendments to the Public Finance Act:
a) The Public Finance Act of November 26, 1998,
b) The Public Finance Act of June 30, 2005.
3. The Act of 27 August 2009 on public finance – basic assumptions and its changes for the years 2010-2021.
4. Analysis of the structure of the state budget in 2010-2021:
a) analysis of the structure of budget income,
b) analysis of the structure of budget expenditures, including budget reserves,
c) shaping the financial result of the state budget,
d) shaping the result of the public finance sector,
e) analysis of the size of public debt and its structure,
f) Long-term State Financial Plan;
5. Analysis of the extra-budgetary economy in 2010-2021:
a) special purpose funds ,
b) budgetary economy institutions,
c) executive agencies,
d) other entities of the public finance sector;
6. Analysis of the budget structure of European funds in 2010-2021.
7. Analysis of the budget structure of a local government unit in 2010-2021:
a) analysis of the sources of income of a local government unit ,
b) analysis of the structure of expenditure of a local ,
c) analysis of the budget result of a local government unit,
d) revenues and outlays of the budget of a local government unit,
e) analysis and structure of the debt of a local government unit,
f) long-term financial forecast of a local government unit;
8. Public finances and the public finance sector during the COVID-19 epidemic.
9. National Reconstruction Plan.
10. New Deal – solutions influencing the public finance sector and its result.
Type of course
Course coordinators
Learning outcomes
Upon completion of education, the student should: 1) have an extended knowledge of the state’s financial system and its individual elements, 2) have in-depth knowledge of the directions of development of the public finance system and trends in changes in the public finance system, as well as the causes, course, scale and consequences of these changes, 3) know and describe in a wide range the functioning of the public finance sector, the structure of the state budget and the budget of local government units, 4) identify threats resulting from the financial and budget imbalance of the public sector, 5) correctly interpret economic phenomena in the field of public finances and their practical effects, 6) be able to correctly use normative systems and selected norms and rules in order to practically solve a specific task in the field of public finance discipline, 7) have the ability to efficiently observe and analyze financial phenomena, using appropriately selected and advanced research methods and analytical tools, 8) understand economic phenomena and the factors shaping them, 9) be able to formulate their own opinions on the phenomena occurring in the public finance system, express themselves in writing and in a clear and coherent manner in matters relating to the public finance sector, 10) is ready to respond to changing legal norms, in particular in the field of public finansces.
Assessment criteria
Completion of the course takes the form of writing an eassay on one of the topics provided by the tutor in the field of public finance in accordance with the requirements specified in the topic
An essay on a selected topic in public finance. In each semester, the student has the right to one unexcused absence from classes. The basis for passing, apart from writing an essay, is also active in the classroom.
Bibliography
Primary:
1. Act of November 26, 1998 on public finances.
2. Act of June 30, 2005 on public finances.
3. The Act of August 27, 2009 on public finances.
4. Provisions introducing the Public Finance Act of August 27, 2009.
5. The Budget Act for 2010-2021.
6. The Act of October 29, 2021 amending the act on personal income tax, the act on corporate income tax and some other acts .
7. The Act of March 2, 2020on special solutions related to the prevention counteraction and combating COVID-19, other infectious diseases and emergencies caused by them.
8. Report on the implementation of the state budget for 2010-2020.
9. Budget reports of local government units for the years 2010-2020.
10. Debt of the State Treasury and the public finance sector in 2010-2021.
11. M. Kosek-Wojnar,Directions of changes in state finances in Poland, CeDeWu Warsaw 2021.
12. J. Gliniecka, Sz. Obuchowski, T. Sowiński,Challenges for local govenment units resulting from the amendment to the acts: on public finances and on maintaining cleanliness and order, CeDeWu Warsaw 2021.
13. A. Kolek, O. Sobolewski, Poish Order - a practical analysis of changes, Beck Warsaw 2021.
14. E. Malinowska-Misiąg, W. Misiąg Public finance management. Poltext publishing house. Warsaw 2020.
15. S. Owsiak Public finances. Contemporary shot. Polish Scientific Publishers. Warsaw 2017.
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: