Przejrzystość fiskalna a stabilność polskiego systemu finansów publicznych
Fiscal transparency and the stability of the polish public finance sector
Author(s): Elżbieta Malinowska-MisiągSubject(s): Politics / Political Sciences, National Economy, Public Finances
Published by: Szkoła Główna Handlowa w Warszawie
Keywords: public finance; fiscal policy; fiscal transparency; public finance sector
Summary/Abstract: The aim of the article is to verify the impact of fiscal transparency on the quality and reliability of public finance sector data which in turn are the basis for formulating conclusions on the effectiveness of fiscal policy and the sustainability of public finance. The article identifies and provides examples of the primary areas that impair fiscal transparency in Poland, particularly: the scope of public finance sector, the extra-budgetary institutions and fiscal rules. In conclusion the author underlines that the findings based on published budgetary data can be subject to a significant error.
Journal: Kwartalnik Kolegium Ekonomiczno-Społecznego „Studia i Prace”
- Issue Year: 29/2017
- Issue No: 1
- Page Range: 31-44
- Page Count: 14
- Language: Polish