Approved for public release; distribution is unlimited / This thesis identifies and explains the critical changes that have occurred in the complex system of interrelated rules which have governed the defense budget process in Poland since 1989. This research explains the legal and institutional evolution of the defense budget process in post-communist Poland, focusing on the role of legislative authority i.e., the Sejm and the Senat of the Republic of Poland within the defense budget process since the collapse of the Warsaw Pact. It also analyzes the distribution of power among the different actors in the budget cycle. This is followed by a thorough description of rules imposed by the Law on Restructuring, Technical Modernization and Financing of the Polish Armed Forces in the Years 2001-2006, and the Act of Equipping the Armed Forces of the Republic of Poland with Multi-Role Aircraft. These two documents were instrumental in shaping defense spending in Poland in the years 2001-2003 and will have a great impact on future decisions concerning defense budgets in the years to come. An overview of defense spending by European members of NATO is also provided to allow a comparison of Poland's willingness to commit resources to the common defense of other NATO members. / Captain, Polish Air Forces