O potrzebie określania priorytetów w reformowaniu finansów państwa
Excessive budget deficits and high government debt in many countries all over the world led to a debate on the reform of public finances. This debate also continues in Poland. Recent financial crisis highlighted problems of the Polish public finance sector. The main causes of a poor situation in this filed is to be found not only among cyclical factors, but also – structural. The purpose of this article is to identify and hierarchize the most important actions that should be taken in the process of the government finance reform. The article is based on the relevant literature and data from the Ministry of Finance of Poland and Eurostat. The outcomes of the research show that a clear definition of the economic model that should be implemented in the country. Then, the size and structure of budget revenues and expenditures should be reconsidered. Balancing the future budgets, eliminating budget deficits and diminishing the State Treasury debt should also be the priorities.