Abstract
The subject of the paper is to present selected problems of the budgetary economy of enterprises anorganizational units of the public sector. The main focus is to explore the relations between the principles of thebudgetary economy of the public sector units against assumptions of new concepts of economic development.This study refers also to the idea of development economics because the systemic transition towards the marketeconomy in Poland required reconstruction of the economy and the creation of new political, organizational andsocial structures. In the presented study there were applied analytical methods relating to the empirical data andalso analytical methods related to the finances of the public sector. Research methods referred to the theoreticalanalysis of literature and empirical analysis of the relations between phenomena occurring in the real economyand in the public sector. Preliminary studies indicated that it was not possible to conduct economic policies andmaximize tax revenue, particularly by escalating tax burden. Budgetary economy should therefore be conductedaccording to the principles of rationality and efficiency of resource use. The increase of the budgetary revenuesof these group of public sector units must lead to negative consequences, and in particular to increase of therange of the shadow economy.
Highlights
The transition period in Poland brought far-reaching systemic changes, focused on versatile changes in the functioning of the state, economy and society
The beginning of social and economic reforms were related to the public sector entities and organizational units
Entities being a part of the public sector, due to the special character and many differences of technical, organizational, spatial as well as financial nature required identification of a new functioning framework and development of adequate management methods, taking account of the special character of public service provision process
Summary
The transition period in Poland brought far-reaching systemic changes, focused on versatile changes in the functioning of the state, economy and society. A number of reforms was initiated, aimed at democratization of public life, and on the other hand, the process of changes in the economy’s systemic character started Among these changes, the most important issue were problems related to the reconstruction of elites which could effectively implement the said systemic reforms. One of the most important features of public entities’ and units’ activities is provision of wide range of public services Such a process has a long-term character of activity. It is important to make a reference to the future budgetary income of the public sector entities and units, which in the long term perspective, is customarily connected with financing of the investment and indebtedness service, if a given unit is liable for past periods. It is necessary to expect and strive for the best use of resources and to follow the principles of optimization in economic decision-making
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