Rola budżetu zadaniowego w zwiększaniu efektywności wydatków publicznych
The Role of Performance Budgeting in Increasing the Efficiency of Public Expenditures

Summary/Abstract: Public expenditures are the main instrument governments use to influence the economy. To increase the efficiency of expenditures it is necessary to use a planning method that will concentrate on the a country’s main needs. So, to improve the efficiency of public expenditures, it is necessary to use performance planning in budgeting. The use of performance budgeting is the core of public finance reform in Poland. This paper defines performance budgeting, and examines its advantages and dis-advantages and the stages of introducing performance budgeting in Poland.

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