Reguły fiskalne oraz instrumenty Nowego Zarządzania jako narzędzia przejrzystej polityki fiskalnej
Fiscal Rules and NPM's Instruments as Tools of Fiscal Transparency

Summary/Abstract: Since the Second World War the share of the public sector expenditure in GDP has grown rapidly. It has become a worldwide tendency, which cannot be easly reversed but must be controlled. When public authority is beyond vpublic control, the high public spending may cause distortions and lead to abuses in the economy. The tool through which political actions in the public sector can be controlled is fiscal transparency. The aim of the article is to describe and evaluate selected tools of fiscal transparency. The analysis focuses on fiscal rules and the New Public Management Theory instruments like accountability, management models and contracting out. It introduces theoretical models and presents a few empirical cases. Theoretical description is used to evaluate if given tools fulfill conditions of fiscal transparency, and areas where transparency has strong influence. Empirical examples (New Zealand and United Kingdom) show how to implement theoretical concepts into practice.

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