Abstract

Public expenditures and revenues included annually in the budget act are the result of public choices made in their constitutive dimension during the legislative process. The public choice theory, and in particular its current trend regarding constitutional economics, indicates the need to define rules within the framework of the choices made. In the Polish Constitution, with regard to the Polish Senate stage of the legislative process, the establishment of these rules amounts to a single provision which concerns amendments to the budget act. In reality, however, the choice is also conditioned by systemic regulations in conjunction with the objectives and values preferred by individual senators. The consequences of public choices and their limitations are reflected in Polish Senate resolutions containing amendments to the budget act. An analysis of the resolution amending the 2020 Budget Act indicates that the constitutional provisions may not be sufficient to make optimal choices. It is important to find the right dimension of other factors, including the values underlying public choices.

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