Faculty of Law, University of Bialystok

Stationary Studies Law

Course: Polish financial law / ECTS Points: 6
Course Code:
Language: English
Course description: educational content – elective, optional course
Lecturer:Dr Urszula Zawadzka-Pąk
Semester: winter/summer / Number of hours: 30
Lecture: 30
Classes: -
Courses to be completed before enrollment to the course: New public management and performance budgeting
Substantive content
Lectures / Number of Hours
1. Introduction to polish financial law: basic definitions (financial law, public
finance, finance policy, budget policy, budgetary system, sector of public finance),
financial law and public finance (relations), scope of polish financial law
(branches), legal sources of polish financial law / 3
2. Polish state budget: definition of the state budget, legal form and crucial
elements of the state budget, budget and the budget act, polish state budget and
the budget of the European Communities / 3
3. Budgetary principles: principle of universality, principle of unity, principle of nonassignments, principle of transparency, principle of specification, principle of
annuality, principle of equilibrium / 4
4. Revenue and expenditure of the state budget: main categories of budget
revenue, classification of budget revenue, division and allocation of budget
expenditure, classification of budget expenditure / 4
5. Establishment of the state budget: drawing up the draft budget, procedures of
readings of the state budget in Parliament, role of the president in budgetary procedure, publication of the state budget and temporal scope its binding / 4
6. Implementation (execution) of the state budget. Budgetary audit and
discharge: principles of the state budget implementation, budgetary reserves,
expenditure withholding, expenditure transfer, external audit – role of the
Supreme Chamber of Control, budgetary discharge / 4
7. Budget of the territorial self-government: definition of the territorial self-government budget, legal form and crucial elements of the budget, main categories of budget revenue and expenditure / 4
8. Other branches of polish financial law: tax law, public banking law, foreign exchange law, public procurement law, social security, health insurance / 4
Aim of the course: presentation and introducing students to basic knowledge on the
state budget, territorial self-government budgets and other branches of polish financial law
Teaching methods :lectures including presentation of the statistic data and other documents
connected with the state and territorial self-government budgets
Literature:
U.K. Zawadzka-Pąk, Polish Financial Law, Białystok 2013 (in preparation).
Forms and conditions of credit:obligatory attendance at lectures and oral exam