CONSTITUTIONAL ASPECTS OF THE STATE BUDGET PROCEDURE IN POLAND – ANALYSIS OF THE EXAMPLE OF THE 2024 BUDGET

The article discusses the concept and specific features of the state budget as a legal act in Poland. It addresses its legal, economic, and political aspects. It presents the principles related to the budget adoption procedure, including specific deadlines binding individual state authorities and their powers to act during it. The authors also analyzed doubts regarding applying the principle of discontinuation of parliament’s work in the course of work on the draft budget act. The work raises current practical problems related to adopting the budget for 2024, which has been completed. However, the president referred the budget act to the Constitutional Tribunal to examine its compliance with the Constitution of Republic of Poland. The article ends with conclusions and postulates de lege ferenda, which aim to eliminate the gaps in the budget procedure provisions and resolve the doubts raised in the doctrine.