Evolution of Budget Expenditures on Agriculture in Poland Over Two Decades of Membership in the European Union

This article analyzes changes in fiscal policy in agriculture in Poland from 2004 to 2024, as captured through the prism of budget expenditures on agriculture. The analysis focused on the volume, dynamics, and structure of total agricultural budget expenditures, including national budget funds and EU funds allocated to the European budget. It was found that during the two decades of Poland’s membership in the European Union, agricultural budget expenditures were strongly influenced by the volume of European funds allocated to agriculture and rural development under the instruments of the Common Agricultural Policy. Changes in agricultural budget expenditures, were mainly due to the adjustment of the national fiscal policy towards agriculture to the structural changes taking place in the agricultural sector. They also resulted from specific state fiscal interventions aimed at mitigating the adverse effects of destabilizing agricultural markets and crises caused by natural-climatic and geopolitical factors. Poland’s agricultural budget expenditures were subject to both evolutionary changes resulting from modifications to agricultural policy, as well as changes in the government’s response to the current challenges and problems of the agricultural sector and the agricultural market.