Objectives:
Public financial management is of the most global and complex nature. At this level, decisions are made that determine everything related to the collection and spending of public funds. However, we must be aware that at this level there are the greatest political entanglements, which are subject to transformation and are inextricably accompanied by changes in government teams and cooperating party coalitions. This causes general recommendations to be formulated on how to manage public funds. Discussions are held in the government or parliament forum focused on finding ways to reduce expenses. Another direction of political debates leads to a turn towards public revenues. This is expressed, for example, by striving to reduce the tax burden. The attention is therefore focused on two sides of the financial economy, i.e. on the processes of collecting and spending public funds.

Material and methods:
Induction was used as the main research method. It involves drawing general conclusions or establishing regularities based on the analysis of empirically identified phenomena and processes.

Results:
Maintaining the stability of public finances may turn out to be one of the greatest challenges of Polish economic policy in the next few years.

Conclusions:
The rate of fiscalism in Poland is lower than the average in the EU. Public revenues in Poland are characterized by a high share of social security contributions. The ratio of tax and contribution income to the potential tax base in Poland is relatively low in the case of consumption and comparable to other EU countries in the case of work. Between 2004 and 2014, the share of spending on social transfers in GDP in Poland decreased by 1.8 points. percent. which was the largest decline among all EU countries.