Public finances cover processes related to collection of public resources and their disposal, in particular: 1) collecting of public revenues and incomes, 2) expending of public resources, 3) financing of credit needs of the state budget, 4) incurring liabilities involving public resources, 5) managing of public resources, 6) managing of public debt, 7) settlements of accounts with budget of the European Union.

• Act of 27 August 2009 on the Public Finance
  Place of publication: (Dz. U. z 2023 r. poz. 1270, z późn. zm.)