Zarys systemu budżetowego w republice portugalskiej — zagadnienia wybrane
Outline of the Budget System in the Republic of Portugal — Selected Issues

Summary/Abstract: The article discusses the basic elements of the legal and budgetary system in the Portuguese Republic. The analysis was carried out based on the regulation of the Constitution of the Republic of Portugal, the regulation of the Budget Framework Act and the basic elements of the annual budget laws, taking into account the interdependencies between these legal acts. The article recalls the key assumptions of the budget of the Portuguese Republic for 2024, with reference to the budget reforms carried out, and the current levels of GDP, budget deficit and public debt. The aim of the article is also to present the general assumptions of the budget system in the Republic of Portugal and to discuss the position of selected extra-budgetary funds operating in the Portuguese legal system. The analysis covered by the study refers in particular to establishing the relationship between the extraordinary instrument, which is the extra-budgetary fund, and the standard instrument of financial management, which is the central budget, among others in the scope of assessing the level of integration of funds with the main budget system and the level of supervision over them. The set goal implied the need to use the juridical method (formal-dogmatic).

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