Openness and Transparency of Public Finance in Poland After the Introduction of Performance Budgeting

The author presents the legal framework for disclosure and transparency of public finance and issues related to the implementation of perfor­mance budgeting in Poland. In this regard, provisions that require to provide public information to the general public are discussed. The second section begins with presenting the rationale and advantages of implementing performance budgeting. The final section highlights the current state, obstacles and conclusion related to this new budget system