Rola rady fiskalnej w utrzymaniu dyscypliny finansów publicznych. Wnioski dla Polski
The role of fiscal council to maintain discipline of public finance. Some implications for Poland

Summary/Abstract: In the article, the authors attempt to determine the desired model of fiscal council in Poland owing to which it will be possible to maintain fiscal discipline in the medium and long term. To achieve the objective, the following methods were used: descriptive and comparative analysis of existing institutional models of an independent fiscal institution (the review of the global experience). This article is divided into three main parts: a) models of an independent fiscal institution, b) fiscal discipline in Poland, c) desired model of fiscal council in Poland. The model which introduction might be considered in Poland should operate on the basis of the broadest possible powers, such as the advisory role, the prognostic role, setting an annual budget balance level and the expected level of public debt.

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