Budżetowanie zadaniowe jako element sprawnego państwa - doświadczenia Hiszpanii

• Authors: Monika Szudy

Title variants

EN

Performance Budgeting as an Element of Efficient State - Experiences of Spain

• Languages of publication: PL

Abstracts

EN

The article presents an overview of the Spanish trajectory in budgetary reforms, especially in the area of fiscal stability and discipline and their theoretical premises. The reforms are connected with a tendency observed in many high developed countries, which resign from traditional administration of public sector and adopt rules of New Public Management. The aim of undertaken actions is to increase an efficiency and effectiveness of the fiscal policy through such instrument as long-term budget planning, system of fiscal rules and performance budget. The article reports changes to budget process and resources management, particularly in central government of Spain since the second half of the 1970s. Finally, discussion turns to an evaluation of the main outcomes of the reforms attempted in the area of budgeting process. Spain has followed a long path of incremental budgetary reforms comprising of attempts to rationalize spending decisions. The conclusions suggest that the process is not yet accomplished and budgetary system is still vulnerable to external factors.

Keywords

PL

Kluby piłkarskie; Media; Przedsiębiorstwo; Sport

EN

Enterprises; Football clubs; Media; Sport

• Publisher: Uniwersytet Ekonomiczny w Katowicach
• Journal: Studia Ekonomiczne
• Year: 2013
• Volume: 130
• Pages: 40-48

Contributors

author

Monika Szudy

References

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Identifiers

ISSN

2083-8611