Parlamentarna kontrola budżetu państwa jako mit o kontroli fiskalnej

Abstract

The aim of the article is to analysis the issues of parliamentary control of the state budget and to identify the problems associated with the implementation of this control. In particular, the role of the Sejm is discussed in terms of preliminary control (ex ante) concerning the compliance of the bill on the budget with the law, current control (ex dure) consisting in assessing the implementation of the budget law, and subsequent control involving in assessing the implementation (ex post) of the state budget. The analysis made it possible to show that proper implementation of parliamentary budgetary control will be impossible without a reform of the system of public finances involving ensuring the preparation of independent macroeconomic forecasts as a basis for the preparation of draft state financial plans, reducing the number of organizational and legal forms of public financial management, abandoning the reporting of public debt in two different ways, and changing the rules of discharge. From this point of view, efforts should be made to give this control this rank so that it does not remain a myth of fiscal control.