EN
The article looks at the relations between the financial law in Poland and various public management theories. The author claims that institutional design of the Polish financial law seems to be rooted in administrative law and orthodox conceptions of bureaucracy, although new ideas and institutions that are implemented might stem from the New Public Management. The author argues that such implementation without prior substantial systemic changes may result in counter-productive effects. Although changes are unquestionably necessary, current reform proposals lack holistic vision of the public finance sector and aim at short-term political benefits.