- Tytuł:
-
Reguły fiskalne zarządzania finansami publicznymi
Fiscal rules for public financial management in Poland - Autorzy:
- Walasik, Artur
- Powiązania:
- https://bibliotekanauki.pl/articles/11542176.pdf
- Data publikacji:
- 2016
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
fiscal rules
public finance
budget deficit
public debt
state budget - Opis:
- The aim of the paper is to discuss numerical fiscal rules implemented in the Public Finance Act in light of security, exposure to risk and instability of public finance. The author comments on robustness of these rules and their influence on political pressure of budgetary process and impact of economic processes. The author claims that both market economy and democracy create the environment of public finance management. It is widely accepted to implement numerical fiscal rules into system of public finance, as such rules allow to build the mechanisms of security for process of collecting public revenues as well as executing public expenditure. Therefore, the proper construction of numerical fiscal rules grows plausibility and ensures independence of public finance from political pressure.
- Źródło:
-
Studia BAS; 2016, 3(47); 73-87
2080-2404
2082-0658 - Pojawia się w:
- Studia BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł