This book is devoted to the reforms of the public finance sector both in the structure of public expenditure and revenues, as well as in the management of public finances in the context of planned comprehensive reforms in Poland. In public finances, as in any other field, there are misunderstandings and false judgments resulting from the inadequate knowledge of the conditions underlying the phenomena and financial processes. Understanding the basics of public finances requires systematizing knowledge about basic issues. Starting from this assumption, the author attempts to explain the complexity of public finance issues. The book is to be used as an aid in learning and mastering the basics of public finances. It consists of two parts. The second part presents among others: - the concepts of task budget as a tool for public finance reform, - the evolutionary development of the tax system in Poland, - the problems of the labor market in Poland, - the information on adapting the Polish economic system to EU requirements, - the finance of local government units in Poland, - the monetary policy instruments, - the finances of the Social Security System in Poland.