REGULACJE PRAWNE, INSTYTUCJE FISKALNE ORAZ WYDATKI PUBLICZNE POLSKI I HISZPANII W MAKROZARZĄDZANIU STABILNOŚCIĄ FINANSÓW PUBLICZNYCH
LEGAL REGULATIONS, FISCAL INSTITUTIONS AND PUBLIC EXPENDITURE OF POLAND AND SPAIN IN THE MACRO-MANAGEMENT OF PUBLIC FINANCES STABILITY

Summary/Abstract: Macro-management of public finance stability covers several aspects. Fiscal pact – The Stability, Coordination and Governance Treaty is an important act. The real achievements of excessive deficit procedure are variable. An example is Poland and Spain. In this article fiscal situation of both countries was studied and comparison of fiscal law regulation and fiscal institutions was performed. The results of studies indicate higher level of restrictions in Poland in comparison to Spain. However, fiscal pact imposed the increase of fiscal restrictions also in Spain.

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