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    Tytuł:
    FISCAL COUNCILS AS AN ELEMENT OF THE CONCEPT OF FISCAL GOVERNANCE IN THE EUROPEAN UNION MEMBER STATES
    Autorzy:
    Dziemianowicz, Ryta
    Kargol-Wasiluk, Aneta
    Budlewska, Renata
    Powiązania:
    https://bibliotekanauki.pl/articles/517208.pdf
    Data publikacji:
    2016
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    fiscal policy
    fiscal councils
    fiscal governance
    EU
    Opis:
    Fiscal governance is defined as a combination of institutions, rules and norms that structure good governance in the area of fiscal policy. It can be named as the specific mechanism of coordination by using of tools such as: budgetary procedures (legislative fiscal rules), fiscal rules (numerical) and independent fiscal institutions/ fiscal councils. Fiscal governance focuses on how the fiscal policy is planned, approved, conducted and monitored, including the involvement of not only public bodies, but the business sector and civil society too. In this study, particular attention was paid to capturing the essence of the relationship between the qualitative elements of fiscal councils activity and its impact on stabilizing the public finances in the view of fiscal governance concept. During the last world crisis in the EU countries, an interest in establishing fiscal councils has increased. Before 2008 there were only seven institutions in the EU, while in 2014 there are already 19. The question is - are these institutions efficient in stabilizing public finances? Therefore, the main objective of the article is the assessment of the role of the fiscal councils in the coordination of the fiscal policy in the EU Member States. The conducted analysis verifies this role on the basis of theoretical deliberation of the current state of the art. The empirical research verifies fiscal councils’ dependence on fiscal balance of EU countries. Research was conducted on the basis of the European Commission, Eurostat and International Monetary Fund data sets.
    Źródło:
    Equilibrium. Quarterly Journal of Economics and Economic Policy; 2016, 11, 4; 675-687
    1689-765X
    2353-3293
    Pojawia się w:
    Equilibrium. Quarterly Journal of Economics and Economic Policy
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    The quality of public finance in the light of fiscal governance concept: implications for the European Union countries
    Autorzy:
    Kargol-Wasiluk, Aneta
    Wildowicz-Giegiel, Anna
    Powiązania:
    https://bibliotekanauki.pl/articles/22446543.pdf
    Data publikacji:
    2018
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    public finance
    quality
    fiscal governance
    principal component analysis
    Opis:
    Research background: The research area on the quality of public finance (QPF) appears to be intellectually attractive. In the light of the challenges of the 21st century, public finance should be characterized by adequate quality, ensuring effective implementation of the economic functions of government. The problem of QPF is increasingly more frequent in the face of a deteriorating fiscal situation of most countries in Europe and around the world. Hence, it is worth considering which factors determine the quality of public finance. Purpose of the article: This article aims to show the possibility of assessing the quality of public finance in the light of fiscal governance concept.  The identification of the key components of QPF seems to be useful from the point of view of empirical research, and can be implemented to assess the quality of public finance in the EU?28. Methods: Descriptive analysis along with principal component analysis (PCA) was implemented to indicate dimensions of QPF. Findings & Value added: The quality of public finance consists of a well-designed fiscal rules (numerical and non-numerical) and institutions, as well as structural reforms. The obtained results allow to characterize the quality of public finance through the prism of six identified principal components. They have a mixed character, two of them are partly or totally related to the institutional aspects of public finance, which proves their importance in the process of improving the quality of public finance. Improving the quality of public finance remains a key challenge for policy makers in the EU. The growing impact of globalization and the aging population also cause the need to improve the qualitative aspects of fiscal policy. The study contributes to the literature on public finance, particularly in the empirical dimension through broadening the knowledge on institutional factors which can be used to measure QPF index. The results of research have certainly enriched the existing knowledge on the phenomenon of QPF and the ways of its measurement.
    Źródło:
    Equilibrium. Quarterly Journal of Economics and Economic Policy; 2018, 13, 3; 411-426
    1689-765X
    2353-3293
    Pojawia się w:
    Equilibrium. Quarterly Journal of Economics and Economic Policy
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Social Objectives in Polish Fiscal Policy – Spending vs Performance
    Autorzy:
    Franek, Sławomir
    Powiązania:
    https://bibliotekanauki.pl/articles/465568.pdf
    Data publikacji:
    2016-06-15
    Wydawca:
    Akademia Leona Koźmińskiego w Warszawie
    Tematy:
    public finance
    performance budgeting
    fiscal governance
    Opis:
    Purpose: The organization of this article was subordinated to the connections between the government program documentation related to the state social objectives and their implementation at the budgetary level. The article shows the necessity of perceiving fiscal policy as an instrument toimplement government programming objectives. The aim of the article is to assess the degree of implementation of social objectives on the basis of information resulting from the experience gained in the area of performance budgeting in Poland.Methodology: To assess the scale of financing of social objectives in Poland in comparison with other European countries, the author used Eurostat data from COFOG (Classification of the Functions of Government). To assess the effectiveness of state operations related to the achievement of social objectives, the author used information from the implementation of the performance-oriented state budget. It was assumed that the performance-oriented system linking the clear structure of public expenditure with the objectives and measures assigned to them to assess the effectiveness of fiscalpolicy in particular areas of government intervention.Findings: The relations between individual strategic documents related to social objectives and performance-oriented budgetary structure are presented. The results indicate that the scale of financing of social tasks in Poland is at a lower level than the average for European countries. The author points out the functions related to the achievement of social objectives whose effectiveness could be improved.Originality: Using information from the implementation of the performance-oriented budget to compare the individual budget functions of social character on the basis of the evaluation of the degree to which the measures for these functions’ operations have been implemented.
    Źródło:
    Journal of Management and Business Administration. Central Europe; 2016, 2; 74-88
    2450-7814
    Pojawia się w:
    Journal of Management and Business Administration. Central Europe
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Enhancing Prudent Fiscal Policy
    Autorzy:
    Poniatowski, Grzegorz
    Powiązania:
    https://bibliotekanauki.pl/articles/2075987.pdf
    Data publikacji:
    2020
    Wydawca:
    Polska Akademia Nauk. Czytelnia Czasopism PAN
    Tematy:
    fiscal effort
    fiscal rules
    cyclically-adjusted balance
    fiscal governance
    Opis:
    The objective of this paper is to derive the characteristics of an effective governance framework ensuring incentives for conducting a prudent fiscal policy. We study this problem with the use of econometric tools and a sample of 28 European Union Member States between 2003 and 2017. By looking at specific reforms and measures, not only we verify the synthetic effectiveness of fiscal constraints but also we analyse specific elements of the governance framework. Our study shows that fiscal balances are affected not only by the economic cycle, but, among others, by the level of public debt and its cost. We find that the existence of numerical fiscal rules, in that specifically revenue and expenditures rules, their strong legal entrenchment, surveillance mechanisms, sanctions, and flexibility with respect to business cycle have a significant impact on curbing deficits.
    Źródło:
    Central European Journal of Economic Modelling and Econometrics; 2019, 4; 199-215
    2080-0886
    2080-119X
    Pojawia się w:
    Central European Journal of Economic Modelling and Econometrics
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Fiscal policy performance and economic downturn – the experience of the European Union countries outside the euro area
    Polityka fiskalna a dekoniunktura gospodarcza – doświadczenia krajów Unii Europejskiej spoza strefy euro
    Autorzy:
    Szymańska, Agata
    Powiązania:
    https://bibliotekanauki.pl/articles/2057207.pdf
    Data publikacji:
    2021-12-19
    Wydawca:
    Łódzkie Towarzystwo Naukowe
    Tematy:
    fiscal stance
    CEE countries outside the euro area
    fiscal rules
    fiscal governance
    kraje Europy Środkowo-Wschodniej poza strefą euro
    reguły fiskalne
    Opis:
    Background: In recent years, imbalances in public finances have been building up in many countries of the European Union, and it has been influenced by, among others, the expansionary fiscal policies implemented during the economic downturns. The beginning of the 21st century was affected by two severe recessions caused by shocks of different natures. Therefore, there is an interest in comparing how fiscal policy was conducted before and during both recessions. Research purpose: The paper aims to identify changes in fiscal policy and the main causes of these changes in six Central and Eastern European countries outside the euro area, i.e., Bulgaria, Czechia, Croatia, Hungary, Poland, and Romania. The focus is on comparing the paths and developments of fiscal policy aggregates before and during the two recessions that occurred in the first decades of the 21st century.1 Methods: The evaluation of fiscal policy is based on a large (full) sample, which covers 2004 to 2019, and sub-samples, which allows for an evaluation of fiscal policy before the two downturns, i.e., before the economic crisis from the first decade of the 21st century, and before the “COVID-19” crisis. The main attention is paid to analyzing the changes in debt development, changes in the budget balance against the background of the cyclical indicator – fiscal stance, and evaluating domestic fiscal rules in the context of fiscal governance, and recognizing the scale of fiscal imbalances. The data used are mainly based on the AMECO database. Conclusions: The comparison of the fiscal policy performance in the period one year before both crises shows that almost all countries under consideration in 2008 conducted a procyclical policy, whereas in 2019, the fiscal policy was procyclical in all six countries. Regardless of the fact that in recent years the countries increased the number of national fiscal rules, especially domestic budget balance rules, the fiscal policy stance was somewhat procyclical. Moreover, the analyzed countries have large disparities in the level of debt-to-GDP ratio.
    Przedmiot badań: W ostatnich latach w wielu krajach Unii Europejskiej narastała nierównowaga w finansach publicznych, na co wpływ miała m.in. ekspansywna polityka fiskalna prowadzona w okresie recesji. Początek XXI w. został dotknięty dwiema poważnymi recesjami, wywołanymi przez szoki o odmiennym charakterze. W związku z tym pojawia się zainteresowanie porównaniem tego, w jaki sposób polityka fiskalna była prowadzona przed i w trakcie obu recesji, co stanowi przedmiot badań podjętych w artykule. Cel badawczy: Celem artykułu jest próba zidentyfikowania zmian w polityce fiskalnej oraz porównania tych zmian w sześciu krajach Europy Środkowo-Wschodniej spoza strefy euro, tj. w Bułgarii, Czechach, Chorwacji, na Węgrzech, w Polsce i Rumunii. W szczególności uwagę skupiono na porównaniu agregatów polityki fiskalnej przed i w trakcie dwóch recesji z początków XXI w. Metoda badawcza: W pracy podjęto próbę identyfikacji zmian polityki fiskalnej w kontekście pełnej próby za lata 2004–2019 oraz podprób pozwalających na ocenę polityki fiskalnej przed dekoniunkturami: tj. przed kryzysem gospodarczym z pierwszej dekady XXI w. oraz przed kryzysem wywołanym pandemią COVID-19. Główna uwaga poświęcona jest analizom zmian zadłużenia, zmian salda budżetowego prezentowanego na tle wskaźnika cyklicznego – tzw. fiscal stance, a także ocenie implementacji krajowych reguł fiskalnych w kontekście fiscal governance i rozpoznania skali nierównowagi fiskalnej. Źródłem wykorzystanych danych jest głównie baza AMECO. Wyniki: Porównanie wyników polityki fiskalnej w okresie co najmniej jednego roku przed kryzysami sugeruje, że prawie wszystkie badane kraje w 2008 r. prowadziły politykę procykliczną, natomiast w 2019 r. polityka fiskalna była procykliczna we wszystkich sześciu analizowanych krajach. Pomimo że w ostatnich latach kraje te zwiększyły liczbę krajowych reguł fiskalnych, w tym zwłaszcza reguł dotyczących salda budżetowego, zaprezentowane dane wskazują, że kurs polityki fiskalnej był procykliczny. Ponadto analizowane kraje charakteryzują się dużym zróżnicowaniem wskaźnika obrazującego relację długu publicznego do PKB.
    Źródło:
    Studia Prawno-Ekonomiczne; 2021, 121; 281-303
    0081-6841
    Pojawia się w:
    Studia Prawno-Ekonomiczne
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-5 z 5

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