The aim of this article is to determine the extent of dependence/relation between moral norms and public expenditure law established in Poland as well as to determine the impact of this law on the formation of citizenship. These issues have interdisciplinary nature, as they require to take into consideration the point of view (opinions) of lawyers, sociologists and economists. Elaborated diagram by the Authors has been a base for creation the following theses: on the one hand — moral norms, including social rules arising from universal Christian values, should directly and indirectly strongly influence legal regulations in the scope of public expenditure as well as education and citizenship; and on the other hand, and this is a reverse process — public spending may to a certain extend impact the content of moral norms. These theses have been verified on the basis of two pilot researches.

Moreover, the article, due to its aim, analyses the formation of public expenditure law in the context of public choice theory and principal-agent problem as well as verifies social evaluation of the connection between the content of moral norms and selected decisions concerning public expenditure.