@misc{Misiąg_Wojciech_Wpływ_2020, author={Misiąg, Wojciech}, copyright={Copyright by Uniwersytet Wrocławski}, address={Wrocław}, howpublished={online}, year={2020}, publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii}, language={pol}, abstract={The subject of this article is the impact that the Sars-Cov-2 pandemic has had on the condition and functioning of the public finance sector. The structure and estimate of the total amount of expenditure related to measures to counteract the COVID-19 pandemic and its financial consequences, as well as changes in the principles of financing these tasks, are presented. The paper presents the impact of the pandemic on the performance of the state budget and the state’s financial situation (including the size of the State Treasury debt), as well as the effects of transferring financing of a significant part of the tasks related to counteracting the pandemic to institutions outside the public finance sector. An attempt was also made to evaluate the effectiveness of the actions taken. Cases of nonpandemic spending as part of anti-covid measures were also identified.}, title={Wpływ pandemii COVID-19 na polskie finanse publiczne – źródła finansowania, wydatki, procedury}, type={text}, keywords={public finance, COVID-19, public budget, financial shield}, }