Abstract
The assumptions of the fiscal policy, established and implemented by the organs of the National Bank of Poland, constitute a set of goals of a macroeconomic nature and instruments of their implementation. This work includes an analysis of valid legislation in order to determine the legal nature of the document and its importance for the protection of the constitutional value, which is the monetary regime of the Republic of Poland. The general findings included in the document are supplemented with the issued by the NBP implementing resolutions specifying the rules and mode of applying individual instruments of the fiscal policy. In scope of the formation of the fiscal policy assumptions the legislator assigns the main role to the Monetary Policy Council which is an organ of the NBP. The document is a crucial theme of the cooperation between the organs of the NBP and between the organs and State organs (Sejm, the Council of Ministers and the Minister of Finance). The basic goal of the cooperation is active protection of the public value in the form of the monetary regime and in a broad prospect to obtain financial stability of the State. The assumptions of the fiscal policy integrate the most important organs of the State in their actions for such a monetary regime that should ensure the proper value of money, planning predictability and rationality of decisions in economic matters, protection of real value of savings of the entrepreneurs and households as well as proper operation of the market.