Polityka fiskalna jako stabilizator koniunktury gospodarczej w Polsce w latach 2000–2014
Fiscal policy as a stabilizer of business cycle fluctuations in Poland in the years 2000–2014

Summary/Abstract: The stabilization function of fiscal policy allows a counter-cyclical fiscal policy to divide thepolicy of actively associated with the activities of discretionary state and passive policies associatedwith the operation of automatic stabilizers-congestion situation.The main aim of this article is to attempt to empirically examine the nature of the impact ofautomatic and discretionary instruments of counter-cyclical fiscal policies and determine their significancein the development of economic activity in Poland in the years 2000–2014. The study hasbeen hypothesized that fundamental to economic fluctuations in Poland are: among the automaticstabilizers direct taxes, and among the instruments of a discretionary expenditure on public investment activities. The basis of the empirical analysis is estimated linear regression model, in which as explained variables used indicators of cyclical fluctuations (expressed in GDP), while the explanatory variables adopted streams of income and expenditure. The study adopted a quarterly index dynamicsdependent variables and explanatory derived from the database the Central Statistical Office. Expected impact of counter cyclical showed only one instrument – income from CIT, preventing excessive fluctuations in GDP growth in the current period, as well as the delay of two quarters. Other fiscal instruments, which proved to be important in explaining the changes in economic situation,aggravated excessive fluctuations in GDP growth, affecting the Polish economy in a pro--cyclical.

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