O potrzebie nowego ujęcia zasady zupełności (powszechności) budżetu
On the Need for a New Approach to the Principle of Completeness (Universality) of the State Budget

Summary/Abstract: The article analyzes the principle of completeness (universality) of the state budget. First of all, the traditional conception of this principle in the doctrine of financial law was indicated. Next, Article 219(3) and Article 219(4) of the Polish Constitution were discussed as constitutional bases for the principle of completeness (universality). According to these provisions the principle of completeness (universality) will apply not only to the state budget itself, but to the budget bill, hence in the next section of the article it was necessary to indicate the differences between the budget bill and the state budget. The catalog of public finance sector entities was also analyzed to indicate which entities implement the principle of completeness (universality) of the state budget and which do not. In conclusions, the author proposed a new approach to the principle of completeness (universality) of the state budget as a principle of parliamentary authorization of state revenues and expenditures.

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