The article presents the legal content and system of the 2015 Budget Act and the legal significance of its regulations. In the paper there are also proposals to the new structure Polish Budget Act. The present system of the Budget Act does not include the revenues and expenditure of certain state funds (especially the National Road Fund) and finances of State Treasury companies. The current system weakens the control function and budgetary power of the Parliament. New Polish system of the Budget Act should contain the general budget and several special budgets.