RELACJE PORELATIONS BETWEEN AGRICULTURAL BUDGET POLICY AND FISCAL POLICY IN POLAND AFTER ACCESSION TO THE EUROPEAN UNION (2004–2022)MIĘDZY POLITYKĄ BUDŻETOWĄ WOBEC ROLNICTWA A POLITYKĄ FISKALNĄ W POLSCE PO AKCESJI DO UNII EUROPEJSKIEJ (2004-2022)

Abstract

Aim: The paper evaluates Poland’s budget policy towards agriculture through the prism of agricultural budget expenditure under the conditions of Poland’s membership in the European Union (EU). The volume and real dynamics of agricultural budget expenditure in relation to state budget expenditure were analyzed. An answer was sought to the question of whether the active or passive nature of budget policy toward agriculture is consist­ent with the state fiscal policy option (expansive or restrictive). Methods: The relatively long period of analysis (covering 19 years, 2004–2022) allows us to see trends in the formation of the level and structure of agricultural budget expenditure and state budget expenditure, as well as to determine their mutual relations. Simple statisti­cal methods – structure and dynamic analysis – were used. Results: It is shown that the budget policy towards agriculture is characterized by a peculiar difference and independence from the state fiscal policy, which is mainly due to the great importance of the funds of the Common Agricultural Policy for the level and structure of agricultural budget expenditure. Conclusions: It was found that the level of support for agriculture in Poland from public funds (domestic and EU) in 2004–2022 was not directly dependent on the state budget situation. During the period, there were numerous changes in the state’s fiscal policy options and changes in the budget policy options towards agriculture, with these changes going in different directions quite often.