POLISH FISCAL SYSTEM STATE BUDGET AND FINANCIAL BALANCE - SHEET IN ECONOMIC PLANNING

The state budget is an integral part of the general system of plan¬ning, and is closely linked with the annual national economic plan. Bothi the budget and the plan are drawn up in a unified planning proce?^ They are coordinated and jointly approved by state authorities. The budget is the basic financial plan of the state, covering accumulation and', allocation of these financial resources which are directly controlled by the state apparatus.