Oddziaływanie norm moralnych na kreowanie prawa wydatków publicznych – doświadczenie polskie
The impact of moral norms on the creation of the Public Expenditure Law – the Polish experience

Summary/Abstract: The aim of this article is to determine the extent of dependence/relation betweenmoral norms and public expenditure law established in Poland, as well as to determinethe impact of this law on formation of citizens’ attitudes. The following theses have beenformulated by the authors on the basis of an elaborated diagram: firstly, moral norms, including social rules arising from universal Christian values, should directly and indirectlystrongly influence legal regulations in the scope of public expenditure, as well as educationand shaping citizens’ attitudes; secondly – and this is a reverse process – public spendingmay to a certain extent impact the content of moral norms. These theses have been verifiedon the basis of two pilot research projects.Moreover, the article, due to its aim, analyses the formation of public expenditure lawin the context of public choice theory and principal-agent problem, as well as verifies socialevaluation of the connection between the content of moral norms and selected decisionsconcerning public expenditure.

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