Abstract
Purpose – The purpose of the article is to show the scope and specifics of debudgetization of public finances in Poland in the years 2012–2022 and to indicate the key implications of debudgetization for the public finance system. Research method – A targeted review of literature, legal acts and analises of the implementation of the state budget and monetary policy assumptions carried out by the Najwyższa Izba Kontroli in 2012-2022. Descriptive, comparative and empirical analysis were used. Results – The analises conducted indicate a clear increase in the importance of debudgetization in Poland. Under appropriate conditions, debudgetization may constitute an important instrument for managing public finances, but when debudgetization is motivated by political changes or high social expectations, it carries a risk of mismanagement of public funds, irregularities and abuses. Originality / value / implications / recommendations – The study presents a broad comparative analysis of the scope of debudgetization in Poland. Due to the dynamically increasing amount of public funds available to the off‑budget economy, it is important to determine the effects of this phenomenon.
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