Finansowanie wydatków sektora finansów publicznych w warunkach deficytu fiskalnego

This work touches upon the issue of spending public funds in the case of a fiscal deficit. The article is divided into two parts. Section 1 presents the statistical perspective of the public finance deficit in the years 2007–2015, while Section 2 mentions the domestic and international (EU) regulations regarding the maintenance of the equilibrium in the public sector. It seems that those regulations constitute a solid base for pursuing the budgetary policy in Poland, which ought to prevent excessive deficits and be co-ordinated with economic development programmes. If one assumes that fiscal policy reflects political and socio-economic priorities, then following those rules and meeting those criteria, for political reasons, limit the freedom of decision-making in the scope of this policy. At present it seems that the State of Poland keeps control over the public finance sector, although some concerns are rising that “the spending expansion”, which has been growing since 2015, can cause further imbalance, especially taking into account the fact that in 2017 the budget deficit is planned to account for PLN 59.3 bn.