The directions and an attempt to evaluate changes of the system of public finances in Poland

The system of public finances is a set of norms which regulate the money economy of units operating in the public sector. The basic purpose of this system is the fulfilment of the needs of the citizens for public goods. The recent years have brought essential changes in the field of management of public means in Poland. This has caused the shaping of a new system of public finances. A new one both with respect to legal regulations as well as subjects and institutions. The article presents the more important legal foundations and organizational subjects comprising the new system of public finances in Poland. The incomes and expenditures of this system were also analyzed and special attention was paid to the budgets of the units of territorial selfgovernment.