Wydatkowe reguły fiskalne jako instrument dyscyplinujący finanse publiczne
Expenditure rules as an instrument of public finance discipline
Author(s): Joanna SpychałaSubject(s): Economy, Recent History (1900 till today), Economic policy, EU-Accession / EU-DEvelopment, Public Finances, Fiscal Politics / Budgeting
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: fiscal framework; fiscal rules; expenditure rules;
Summary/Abstract: This paper presents the role of fiscal rules in creating the institutional framework of modern public finance. The aim of this article is show the fiscal rules applied in European Union countries in the period 1900–2012 and the fiscal rules used in Poland. Analyses were performed with particular emphasis on expenditure rules.
Journal: Współczesne Problemy Ekonomiczne. Globalizacja. Liberalizacja. Etyka.
- Issue Year: 2015
- Issue No: 11
- Page Range: 227-236
- Page Count: 10
- Language: Polish