Budżet zadaniowy w Polsce – osiągnięcia i wyzwania

• Authors: Marta Postuła

Title variants

EN

Performance‑based budget in Poland – achievements and challenges

Abstracts

EN

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.

Keywords

EN

state budget; performance-based budget; public funds management; public finances; Poland

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Studia BAS
• Year: 2013
• Issue: 1(33)
• Pages: 59-83

Dates

published

2013

Contributors

author

Marta Postuła

• Ministerstwo Finansów

Identifiers

Biblioteka Nauki

14729725