Ocena stopnia realizacji wieloletnich planów finansowych państwa
Assessment of Implementation of the State’s Multiannual Financial Plans in Poland
Author(s): Sławomir FranekSubject(s): Social Sciences, National Economy, Public Finances
Published by: Wydawnictwo Naukowe Wydziału Zarządzania Uniwersytetu Warszawskiego
Keywords: multiyear budgeting; fiscal frameworks
Summary/Abstract: The paper contains a comparative analysis of multiannual financial plans in Poland from the point of view of fulfillment of the objectives of particular state functions on the basis of measured values. It points out that a weak point of multiannual plans in Poland is the lack of a close link with the annual budget. The research uses data from the medium-term budgetary framework database provided by the European Commission and data from the Polish Ministry of Finance.
Journal: Problemy Zarządzania
- Issue Year: 15/2017
- Issue No: 2 (67)
- Page Range: 72-82
- Page Count: 11
- Language: English, Polish