Income and Expenditure Sides of the State Budget/Budget Act Considering Fiscal Crimes and Offences Committed by Ukrainian Refugees on the Example of the City of Rzeszów and the Podkarpackie Province

Based on the adopted title, the subject of the considerations contained in the study will be to determine the actual situation of the Polish State Budget/Budget Act after the outbreak of the war in Ukraine, considering the two most important budget elements, i.e. revenues and expenditures. Obviously, the outbreak of the war so close to the Polish border caused a mass migration of Ukrainian citizens, determining, on the one hand, the need to introduce legal regulations to subsequent Budget Acts of an expenditure nature, aimed at guaranteeing financial resources for the purpose of accepting refugees from Ukraine. On the other hand, with the passage of time, which seems to be less exposed, the arrival of refugees from Ukraine may cause an increase in the income side because of taking up legal work or conducting business activity by them. At the same time, however, their stay on the territory of the country may also have a negative impact on the same income side due to possible fiscal crimes and offences committed by Ukrainian citizens. The scale and types of committed fiscal acts are therefore worth analysing within the framework of a comparison of the period before the conflict to the present.