The COVID-19 Pandemic and Debudgetisation of Polish Public Finances
The aim of the article is to analyse the provisions regulating the organisation and principles of financial management of the COVID-19 Counteracting Fund in the context of progressive debudgetisation of public finances. The first part presents the concept, sources and effects of debudgetisation of p...
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| Format: | Article |
| Language: | English |
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Sciendo
2022-12-01
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| Series: | Studies in Logic, Grammar and Rhetoric |
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| Online Access: | https://doi.org/10.2478/slgr-2022-0027 |
| _version_ | 1797848501378351104 |
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| author | Szołno-Koguc Jolanta |
| author_facet | Szołno-Koguc Jolanta |
| author_sort | Szołno-Koguc Jolanta |
| collection | DOAJ |
| description | The aim of the article is to analyse the provisions regulating the organisation and principles of financial management of the COVID-19 Counteracting Fund in the context of progressive debudgetisation of public finances. The first part presents the concept, sources and effects of debudgetisation of public finances, with emphasis on earmarked funds as the basic example of this process. The second part assesses the regulations concerning the organisation and tasks of the COVID-19 Counteracting Fund, and presents the sources of financing and the principles of financial management. Using methods according to contemporary legal, economic and financial principles (in particular, a critical review of the literature on the subject, legal acts, and analysis of statistical data), basic features determining the actual nature and role of the COVID-19 Counteracting Fund in the collection and spending of public money were verified. The hypothesis that this institution (despite not having the status of a state earmarked fund in the normative sense) is a kind of para-budget with typical functions of public finances was confirmed. The creation of the COVID-19 Counteracting Fund resulted in the exclusion of some finances of a public nature from the general pool, intended primarily for tasks related to health care during the COVID-19 pandemic. The adoption of such a solution is part of a trend of increasing deviations from the principle of completeness of the state budget noticeable in recent years, which has led to excessive debudgetisation of the state budget. This, in turn, is not conducive to maintaining transparency and rationality in the collection and spending of public funds, which are prescribed by the doctrine. |
| first_indexed | 2024-04-09T18:28:38Z |
| format | Article |
| id | doaj.art-580665c1895a4d71a1c1d5daa81b1cb7 |
| institution | Directory Open Access Journal |
| issn | 2199-6059 |
| language | English |
| last_indexed | 2024-04-09T18:28:38Z |
| publishDate | 2022-12-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Studies in Logic, Grammar and Rhetoric |
| spelling | doaj.art-580665c1895a4d71a1c1d5daa81b1cb72023-04-11T17:28:19ZengSciendoStudies in Logic, Grammar and Rhetoric2199-60592022-12-0167154756910.2478/slgr-2022-0027The COVID-19 Pandemic and Debudgetisation of Polish Public FinancesSzołno-Koguc Jolanta0Maria Curie-Skłodowska University in LublinThe aim of the article is to analyse the provisions regulating the organisation and principles of financial management of the COVID-19 Counteracting Fund in the context of progressive debudgetisation of public finances. The first part presents the concept, sources and effects of debudgetisation of public finances, with emphasis on earmarked funds as the basic example of this process. The second part assesses the regulations concerning the organisation and tasks of the COVID-19 Counteracting Fund, and presents the sources of financing and the principles of financial management. Using methods according to contemporary legal, economic and financial principles (in particular, a critical review of the literature on the subject, legal acts, and analysis of statistical data), basic features determining the actual nature and role of the COVID-19 Counteracting Fund in the collection and spending of public money were verified. The hypothesis that this institution (despite not having the status of a state earmarked fund in the normative sense) is a kind of para-budget with typical functions of public finances was confirmed. The creation of the COVID-19 Counteracting Fund resulted in the exclusion of some finances of a public nature from the general pool, intended primarily for tasks related to health care during the COVID-19 pandemic. The adoption of such a solution is part of a trend of increasing deviations from the principle of completeness of the state budget noticeable in recent years, which has led to excessive debudgetisation of the state budget. This, in turn, is not conducive to maintaining transparency and rationality in the collection and spending of public funds, which are prescribed by the doctrine.https://doi.org/10.2478/slgr-2022-0027covid-19 counteracting fundearmarked public fundsdebudgetisation |
| spellingShingle | Szołno-Koguc Jolanta The COVID-19 Pandemic and Debudgetisation of Polish Public Finances Studies in Logic, Grammar and Rhetoric covid-19 counteracting fund earmarked public funds debudgetisation |
| title | The COVID-19 Pandemic and Debudgetisation of Polish Public Finances |
| title_full | The COVID-19 Pandemic and Debudgetisation of Polish Public Finances |
| title_fullStr | The COVID-19 Pandemic and Debudgetisation of Polish Public Finances |
| title_full_unstemmed | The COVID-19 Pandemic and Debudgetisation of Polish Public Finances |
| title_short | The COVID-19 Pandemic and Debudgetisation of Polish Public Finances |
| title_sort | covid 19 pandemic and debudgetisation of polish public finances |
| topic | covid-19 counteracting fund earmarked public funds debudgetisation |
| url | https://doi.org/10.2478/slgr-2022-0027 |
| work_keys_str_mv | AT szołnokogucjolanta thecovid19pandemicanddebudgetisationofpolishpublicfinances AT szołnokogucjolanta covid19pandemicanddebudgetisationofpolishpublicfinances |