Reguły fiskalne zarządzania finansami publicznymi

• Authors: Artur Walasik

Title variants

EN

Fiscal rules for public financial management in Poland

Abstracts

EN

The aim of the paper is to discuss numerical fiscal rules implemented in the Public Finance Act in light of security, exposure to risk and instability of public finance. The author comments on robustness of these rules and their influence on political pressure of budgetary process and impact of economic processes. The author claims that both market economy and democracy create the environment of public finance management. It is widely accepted to implement numerical fiscal rules into system of public finance, as such rules allow to build the mechanisms of security for process of collecting public revenues as well as executing public expenditure. Therefore, the proper construction of numerical fiscal rules grows plausibility and ensures independence of public finance from political pressure.

Keywords

EN

fiscal rules; public finance; budget deficit; public debt; state budget

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Studia BAS
• Year: 2016
• Issue: 3(47)
• Pages: 73-87

Dates

published

2016

Contributors

author

Artur Walasik

• Uniwersytet Ekonomiczny w Katowicach

Identifiers

Biblioteka Nauki

11542176