Budżet zadaniowy – ujęcie polskie i międzynarodowe
Performance budgeting − Polish and international perspective

Summary/Abstract: Performance budgeting concept is part of the global public finance transformation trend, defined as New Public Management, which attempts to translate the models and governance principles of the private sector into the public sector. The aim of this article is to synthesize and present current legal solutions in Poland and in the world and scientific achievements in this field. The article also uses a comparative analysis to present the main reasons for the implementation of the performance budget and different approaches to this concept in selected countries in the world. The presented international comparison indicates that this is a tool that fits in the new style of public sector management.

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