Fundusze celowe jako narzędzie debudżetyzacji finansów państwa
Special-Purpose Funds as a Tool for the Debudgetization of State Finances

Summary/Abstract: The purpose of this article is to analyze the state of public finances and to substantiate the thesis that in recent years there has been a significant increase in the use of overly extensive debudgetization mechanisms. This phenomenon involves limiting the inclusion of public expenditures in the state budget or the budgets of local government units, resulting in a substantial portion of public funds being excluded from parliamentary oversight. The article attempts to demonstrate the effects, scale, and consequences of this phenomenon for the public finance system. The research is based on an analysis of financial reports from public finance sector entities and audit reports from the Supreme Audit Office.

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