Niezależna instytucja (rada) fiskalna – międzynarodowe modele instytucjonalne. Wnioski dla Polski.
Independent fiscal institution (council): international institutional models. Lessons for Poland.

Summary/Abstract: The article describes key models of the independent fiscal institutions which are more frequently established worldwide due to the increasing importance of fiscal stability and the its monitoring. One of the reasons to establish fiscal councils in the European Union is the obligation to implement the new EU budget framework. Poland is no exception to this. The authors argue that both European and international solutions regarding independent fiscal institutions should be considered, but they must be adjusted to the organizational framework of the public sector in Poland.

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