Method of Incurring Public Expenditure in Relation to New Public Procurement Legislation in Poland

Abstract

The aim of this paper is to discuss new legal solutions whose implementation may contribute to spending public funds in a targeted and cost-effective manner, obtaining the best effects from the given outlay. This article tries to answer the question whether the new Public procurement law facilitates effective spending of public funds. The conducted analysis includes legal provisions, work of the doctrine as well as data published by the Polish Public Procurement Office. A legal-dogmatic method is the main research method in this paper. The analysis conducted here allows to state that the principle of efficiency under Public procurement law should guarantee spending funds in a targeted and cost-effective manner with maintaining rules arising from the Act on public finance. Therefore, the actions of the legislator connected with the implementation of the new legal legislation on awarding public procurement which promotes greater care for efficient use of public funds should be assessed positively.