Nadzór fiskalny w Polsce i innych krajach Unii Europejskiej
Fiscal surveillance in Poland and other EU member states
Author(s): Elżbieta Malinowska-MisiągSubject(s): Economy, Public Finances
Published by: Kancelaria Sejmu
Keywords: fiscal surveillance; fiscal councils; medium-term budgetary framework (MTBF); fiscal rules
Summary/Abstract: The article provides an overview of the fiscal surveillance instruments used in the EU member states with particular attention given to Poland. The objective of the paper is to present fiscal councils, medium-term budgetary framework (MTBF) and fiscal rules. The main focus is placed on these features, which could prove their impact on reducing budget deficit and public debt. The author concludes that although it is hard to identify direct links between these instruments and fiscal consolidation, the well defined instruments can play a crucial role in supporting fiscal credibility and fiscal transparency.
Journal: Studia BAS
- Issue Year: 2016
- Issue No: 3
- Page Range: 105-126
- Page Count: 22
- Language: Polish