DEBUDŻETYZACJA FINANSÓW PUBLICZNYCH A POZABUDŻETOWE FINANSOWANIE OBRONNOŚCI
THE OFF-BUDGET FINANCING OF PUBLIC FINANCES AND DEFENCE EXPENDITURES

Summary/Abstract: Background: This article analyzes the trend of diminishing the significance of the Budget Act in Poland, with particular emphasis on the Armed Forces Support Fund (FWSZ). Research purpose: The aim of the article is to examine the rationale behind conducting fiscal policy outside the state budget and to propose the adoption of a unified system for defense financing, especially in terms of armament procurement. Methods: The study is based on an analysis of financial plans of special-purpose funds, reports by the Supreme Audit Office (NIK), and relevant literature, supplemented by logical inference. Conclusions: The scale of the off-budgetisation of public finances in Poland is significant enough to contradict the fundamental principles of budgeting. The growing need for defense funding may justify the use of extra-budgetary mechanisms to accelerate the development of defense capabilities. However, the legislature must adopt a clear paradigm for the classification and allocation of funds to specific defense-related purposes.

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