LEGAL REGULATIONS, FISCAL INSTITUTIONS AND PUBLIC EXPENDITURE OF POLAND
AND SPAIN IN THE MACRO-MANAGEMENT OF PUBLIC FINANCES STABILITY Cover Image

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

Author(s): Teresa Lubińska, Jarosław Marczak
Subject(s): Law on Economics, Public Finances, Fiscal Politics / Budgeting
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: macro-management; public finances; stability; public expanditures; fiscal institutions; Poland; Spain;

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.

  • Issue Year: 2018
  • Issue No: 521
  • Page Range: 99-111
  • Page Count: 13
  • Language: Polish
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