Teoretyczne aspekty polityki budżetowej i jej analiza w Polsce w latach 1991‒2010

• Authors: Krzysztof Kocurek

Title variants

EN

THEORETICAL ASPECTS OF BUDGET POLICY AND ITS ANALYSIS IN POLAND IN THE YEARS 1991‒2010

• Languages of publication: PL

Abstracts

EN

In the article, the author describes the key aim of the government-led budget policy. This economic sub-policy, often called the fiscal policy, not only is concerned with government expenditure and revenue collection, but also influences social and economic policy. The author first explains the importance of the budget policy then goes on to look at different instruments that can ensure state budget expenses do not exceed income. Additionally, improving performance budgeting will enable the Polish government to reform public finances, which is necessary for socio-economic development. Moreover, the introduction of a multi-year planning budget is an important component of the evaluation of current budgetary procedures. Finally, the author analyses the yearly budget deficit and consequently the growth of public debt during Poland’s transformation period. The aim of this article is to provide an overall analysis of the budget policy led by the government.

Keywords

EN

FISCAL POLICY; GOVERNMENT EXPENDITURE; REVENUE; BUDGET; PUBLIC FINANCE; BUDGETARY PROCEDURE; PUBLIC DEBT

• Publisher: Wydawnictwo Uniwersytetu Ekonomicznego w Krakowie
• Journal: Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
• Year: 2012
• Issue: 879
• Pages: 43-53

Contributors

author

Krzysztof Kocurek

• Uniwersytet Ekonomiczny w Krakowie, Katedra Finansów Samorządowych, 31-510 Kraków, Poland