Budżet zadaniowy w samorządach terytorialnych – analiza wyników badania ankietowego oraz studium przypadków na przykładzie miast na prawach powiatu.
Performance-based budget in local governments – an empirical study.
Published by: Kancelaria Sejmu
Keywords: performance-based budget; state budget; efficiency of public spending; public finance management; local government; city countries; Poland
Summary/Abstract: The authors present performance‑based budgeting in Polish local governments. The paper is based on survey results and the case studies on the example of city countries. The aim of the survey was to identify opportunities and challenges for performance‑based budgeting in local governments. In the first section, the legal basis for performance budgeting in local governments is introduced. Next, the results of the research conducted in 2012 among local governments by the Bureau of Research are discussed. In the final section, the results of the additive qualitative study on performance budgeting in Polish cities are presented.
- Issue Year: 2013
- Issue No: 1
- Page Range: 161-188
- Page Count: 28
- Language: Polish