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The purpose of this study is to analyze budget expenditures and public debt in Poland over the years 2006-2016. The dynamics and correlation between these data are examined and, on this basis, the impact of budget expenditures on public debt in Poland is described. The author reviews the literature on the subject and conducts a statistical analysis based on correlation indicators. Some attention is also devoted to the sense of public debt. As a result of the analysis, a very strong positivedoi:10.15290/oes.2018.03.93.07 fatcat:ylxruvdpazfopkwrjraj3a5byi