National and EU financing of budget expenditures in agri-food sector in 1996-2012

Considerations on assessing the dynamics of expenditure, which are directed from the national budget and EU, their proportions and selected interdependencies occurring in the implementation of agricultural policy in Poland in the long run, ie in 1996- -2012 (17 years) in the period before and after accession to the EU are discussed. The study is carried out at several levels. One of them assesses the relationship of expenditure on the agricultural sector relative to total budgetary expenditure. The authors also present share expenses with funds from the EU's total budget in Polish agriculture, which allowed to determine the relationship between the EU and national funding budgetary objectives in agricultural policy in Poland. Based on these observations it was possible to determine the status of the agricultural budget in the light of the national budget before and after accession to the EU.