Shaping public finance accounting and budgeting system in accordance with political regime radical change: evolution not revolution in Poland 1918-2015

In the wake of the 2007–2008 financial crisis, long-term tendencies to enhance public sector structures, mechanisms, and methods of accountability seemed to increase, at least within the EU. This crisis afflict- ed Poland to a lesser degree, and the changes occurring in the Polish public sector didn’t come from it directly. Their causes have their roots in the need to reduce public debt and further adapt to the systems and standards of the Eurosphere. These changes have taken place in the context of unique historical transformations from the political regime of a market economy before World War II to the post World War II political regime of a centrally planned economy, and then from this political regime of centrally planned economy to the 21st century market economy. Historical and theoretical perspectives have been adopted. The results of our deliberations point out that the public finance sector change is of an evolu- tionary character rather than a revolutionary one. In addition, the evolution determinants and tempos come from the socio-political environment. The issue undertaken in this paper is of the character of pri- mary research, but the form of the paper is closer to a scientific essay than a research paper