Budżet zadaniowy jako nowoczesne narzędzie zarządzania finansami publicznymi

Functioning on global markets enforces closer links and mutual interdependence among countries. Broader access to capital, technology and information results in the situation that the geographical distance and actual conditions of a given country no longer constitute a barrier in achieving competitive advantages. Instead of administering the public finance in a passive way, individual countries should seek active methods of managing their budgets. The aim of the article is to present theoretical challenges of the task-oriented budget as a new tool of the public finance management. In order to achieve this aim, the author starts with an attempt to define these budget tasks and to describe the consecutive phases of its implementation. Next, the difference between the traditional methods of constructing the public budget and budgeting by objectives is described. The main pillars and principles of the task-oriented budget are pointed out. A literature analysis is applied as a main research method in the article.