Academic Scientific JournalsIncome 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
Keywords:
artificial intelligence, financial security of the state, budget security, tax securityAbstract
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.
Downloads
References
Chojna-Duch, E.: Charakter prawny ustawy budżetowej (uwagi na tle wniosku Prezydenta RP do Trybunału Konstytucyjnego) [The legal nature of the budget act (comments on the basis of the President of Poland’s motion to the Constitutional Tribunal)], Państwo i Prawo [Law and State] 1995, No. 7.
Dębowska-Romanowska, T.: Charakter prawny ustawy budżetowej – nowe pytania czy nowe odpowiedzi na stare pytania? [The legal nature of the budget act – new questions or new answers to old questions? ] (in:) Nauka finansów publicznych i prawa finansowego w Polsce. Dorobek i kierunki rozwoju. Księga Jubileuszowa Profesor Alicji Pomorskiej [The study of public finance and financial law in Poland. Achievements and directions for development. Jubilee Book of Professor Alicja Pomorska], J. Głuchowski, C. Kosikowski, J. Szołno-Koguc (eds.), Lublin: Wydawnictwo UMCS [University Marie Curie-Skłodowska Publishing House], 2008.
Dębowska-Romanowska, T.: Prawo finansowe. Część konstytucyjna wraz z częścią ogólną [Financial law. Constitutional section together with general section], Warsaw: C. H. Beck, 2010.
Feret, E.: Artificial Intelligence, and the Financial Security ofthe State on the example of Poland, “Financial Law Review” 2024, vol. 35 (3).
Feret, E.: Finanse publiczne w Konstytucji Rzeczypospolitej Polskiej [Public finances in the Constitution of the Republic of Poland], Przegląd Prawa Konstytucyjnego 2022, No. 6 (70).
Feret, E.: Regulacje konstytucyjne – wystarczającą gwarancją zabezpieczenia środków publicznych na realizację zadań publicznych przez jednostki samorządu [Constitutional regulations – a sufficient guarantee for securing public funds for the implementation of public tasks by local government units] (in:) Konstytucyjne umocowanie samorządu terytorialnego [Constitutional basis for local government], M. Stec, K. Małysa-Sulińska (eds.), Warsaw: Wolters Kluwer, 2018.
Hanusz, A.: Równowaga budżetowa a zasady prawa [Budgetary balance and the principles of law], Państwo i Prawo [Law and State], 2015, No. 9.
Huchla, A.: Ciężary i świadczenia publiczne a podatki w świetle art. 84 Konstytucji Rzeczypospolitej Polskiej [Public burdens and benefits versus taxes in light of Article 84 ofthe Constitution ofthe Republic of Poland], (in:) Konstytucyjne uwarunkowania tworzenia i stosowania prawa finansowego i podatkowego [Constitutional conditions for the creation and application of financial and tax law], P. J. Lewkowicz, J. Stankiewicz (eds.), Białystok: Temida 2 Wydawnictwo Stowarzyszenia Absolwentów Wydziału Prawa Uniwersytetu w Białymstoku [Temida 2 Publishing House of the Association of Graduates of the Faculty of Law, University of Białystok] 2010.
Kępa, M., Patyra, S.: Znaczenie ustawy budżetowej z perspektywy doktryny prawa finansowego i konstytucyjnego [The significance of the budget act from the perspective of financial and constitutional law doctrine], Toruń: Wydawnictwo Adam Marszałek [Adam Marszałek Publishing House], 2012.
Kopaliński, W.: Słownik wyrazów obcych i zwrotów obcojęzycznych, Wydanie dziesiąte [Dictionary of Foreign Words and Foreign Language Expressions, Tenth Edition], Warsaw: Wydawnictwo Wiedza Powszechna [Popular Knowledge Publishing House], 1978.
Kosikowski, C.: Budżet państwa jako kategoria historyczna, ekonomiczna i prawna [The state budget as a historical, economic, and legal category] (in:) System prawa finansowego, TOM II, Prawo finansowe sektora finansów publicznych [Financial Law System, VOLUME II, Financial Law of the Public Finance Sector], E. Ruśkowski (ed.), Warsaw: Wolters Kluwer bussines, 2010.
Kościelecki, L., Stańczyk, K., Tomczyk, M.: Rola państwa w gospodarce rynkowej. Finansowanie wydatków obronnych, Inżynieria Bezpieczeństwa Obiektów Antropogenicznych [The role of the state in a market economy. Financing defense expenditures, Safety Engineering of Anthropogenic Facilities], 2015, Vol. 1.
Niezgoda A., Konstytucyjne uwarunkowania władztwa daninowego jednostek samorządu terytorialnego [Constitutional conditions for the taxing powers of local government units], (in:) Konstytucyjne uwarunkowania tworzenia i stosowania prawa finansowego i podatkowego [Constitutional conditions for the creation and application of financial and tax law], P. J. Lewkowicz, J. Stankiewicz (eds.), Białystok: Temida 2 Wydawnictwo Stowarzyszenia Absolwentów Wydziału Prawa Uniwersytetu w Białymstoku [Temida 2 Publishing House of the Association of Graduates of the Faculty of Law, University of Białystok], 2010.
Pařízková I., Concept of liability, legal liability, and budgetary responsibility, Financial Law Review 2023, Vol. 29 (1).
Sadowski P. Cilak M., Polish National Financing of Support to Mass Arrivals of Persons Fleeing Ukraine After 24 February 2022, Krytyka Prawa [Critique of Law] 2023, Vol. 15, No: 3.
Legal Acts
Constitution of the Republic of Poland of 2 April 1997, (Journal of Laws No. 78 item 483, as amended).
Convention signed in Geneva on 28 July 1951 and ratified by Poland on 20 December 1991, (text Journal of Laws No. 119 item 515).
Act of 7 October 1992 on Regional Chambers of Audit, (consolidated text Journal of Laws of 2025 item 7).
Act of 12 October 1994 on Local Government Appeal Boards, (consolidated text Journal of Laws of 2018 item 570).
Act of 29 August 1997, Tax Ordinance, (consolidated text Journal of Laws of 2023, item 2384, as amended).
Act of 4 September 1997 on Government Administration Departments, (consolidated text Journal of Laws of 2024, item 1370 and 1907).
Act of 10 September 1999 Fiscal Penal Code, (consolidated text Journal of Laws of 2025, item 633).
Act of 27 August 2009 on Public Finances, (consolidated text Journal of Laws of 2024, item 1530, as amended).
Act of 24 September 2010 on Population Registration Act, (consolidated text Journal of Laws of 2024, item 736, as amended).
Act of 12 March 2022 on the Act on Assistance to Citizens of Ukraine in Connection with the Armed Conflict on the Territory of Ukraine, (consolidated text Journal of Laws of 2025, item 337).
Act of 15 May 2024, Amending Certain Acts Related to Functioning of Government Administration, (text Journal of Laws of 2024, item 834).
Other official documents
District Prosecutor’s Office for the City of Rzeszów, Reference number: 4271-O. Ip.2.2025.
District Prosecutor’s Office in Rzeszów, Reference number: 3036-4.Ip.5.2025.
Urząd Statystyczny [Statistical Office], Raport Urzędu Statystycznego w Rzeszowie, Statistical Yearbook of Podkarpackie Voivodship, Rzeszów 2024.
Internet Resources
National Economy Bank, Migranci z Ukrainy mogli zwiększyć w 2024 r. wpływy do budżetu o 15,1 mld zł, szacuje BGK [Migrants from Ukraine could increase budget revenues by PLN 15.1 billion in 2024, according to BGK estimates] Available at: https://bank.pl/migranci-z-ukrainy-mogli-zwiekszyc-w-2024-r-wplywydo-budzetu-o-151-mld-zl-szacuje-bgk/, accessed: May 19th, 2025.
National Economy Bank, Integrated Report 2024 Available at: https :// raportzintegrowany.bgk.pl /2024/, accessed on: May 19th, 2025.
Central Economic Information Centre, Firmy z ukraińskim kapitałem działające w Polsce na 28-01-2025 r. [Companies with Ukrainian capital operating in Poland as of January 28, 2025.] Available at: https://www.coig.com.pl/wykaz_lista_firm-z-ukrainskim-kapitalem_w_ polsce.php, accessed: May 19th, 2025.
Ministerstwo Finansów, Środki z Funduszu Pomocy [Funds from theAssistance Fund], Available at: https://www.gov.pl/web/finanse/srodki-z-funduszu-pomocy2, accessed: May 19th, 2025.
NIK, Działania wybranych organów administracji publicznej na rzecz pomocy obywatelom Ukrainy w związku z konfliktem zbrojnym na terytorium tego państwa, KAP.430.1.2024, Nr ewid. 17/2024/P/23/003/KAP Available at: https://www.nik.gov.pl/plik/id,29369,vp,32216.pdf, accessed: May 19th, 2025.
Polish Economic Institute, 2025 Reports, Available at: https://pie.net.pl/category/raporty/raporty-2025/, accessed: May 19th, 2025.
Urząd do Spraw Cudzoziemców [The Office for Foreigners], Raport na temat obywateli Ukrainy [Report on Ukrainian Citizens] Available at: https://www.gov.pl/attachment/13e1e826-329e-4f0c-a13e-b3281bcf9491, accessed: May 19th, 2025.
Wiceminister Rodziny, Pracy i Polityki Socjalnej, Tylu Ukraińców odprowadza składki ZUS w Polsce. Wiceminister podał nowe dane, Dane na 23.01.2025 r. [This is how many Ukrainians pay social security contributions in Poland. The deputy minister has released new data, as of January 23, 2025.] Available at: https://www.money.pl/gospodarka/tylu-ukraincow-odprowadza-skladki-zus-w-polsce-wiceminister-podal-nowe-dane-7117368270424864a.html, accessed: May 19th, 2025.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Financial Law Review
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 Unported License.
Financial Law Review is an open access journal which means that all the articles published are freely available without charge to the reader or his/her institution.
The articles published in Financial Law Review are available under a licence Attribution-NonCommercial-NoDerivs 3.0 Unported (CC BY-NC-ND 3.0)
The Author furnishes a non-exclusive and free-of-charge license to use the his Work without territorial limitations and for an unlimited period.
Archiving policy
All texts from the journal Financial Law Review are published in electronic version. We strive to archive texts in various databases. Archival issues are also available on the platform of the Academic Scientific Journals: https://czasopisma.bg.ug.edu.pl/index.php/flr/index
Moreover articles published in the journal are archived at the Repository of the University of Gdansk.
