- Tytuł:
-
Budżet zadaniowy w Polsce – osiągnięcia i wyzwania
Performance‑based budget in Poland – achievements and challenges - Autorzy:
- Postuła, Marta
- Powiązania:
- https://bibliotekanauki.pl/articles/14729725.pdf
- Data publikacji:
- 2013
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
state budget
performance-based budget
public funds management
public finances
Polska - Opis:
- The author presents performance-based budgeting using a threefold typology by Teresa Curristine (i.e. presentational performance budgeting, performance-informed budgeting and direct formula performance budgeting) and argues that for the 2006–2012 period Poland can be placed in the first category. In the next part of the article the author introduces and discusses crucial factors for further implementation of the performance-based budget: its legal basis, knowledge of politicians and experts involved in budgetary works, defining objectives and performance measures.
- Źródło:
-
Studia BAS; 2013, 1(33); 59-83
2080-2404
2082-0658 - Pojawia się w:
- Studia BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł