Nadzór fiskalny w Polsce i innych krajach Unii Europejskiej

• Authors: Elżbieta Malinowska-Misiąg

Title variants

EN

Fiscal surveillance in Poland and other EU member states

Abstracts

EN

The article provides an overview of the fiscal surveillance instruments used in the EU member states with particular attention given to Poland. The objective of the paper is to present fiscal councils, medium-term budgetary framework (MTBF) and fiscal rules. The main focus is placed on these features, which could prove their impact on reducing budget deficit and public debt. The author concludes that although it is hard to identify direct links between these instruments and fiscal consolidation, the well-defined instruments can play a crucial role in supporting fiscal credibility and fiscal transparency.

Keywords

EN

fiscal surveillance; fiscal councils; medium-term budgetary framework (MTBF); fiscal rules

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Studia BAS
• Year: 2016
• Issue: 3(47)
• Pages: 105-126

Dates

published

2016

Contributors

author

Elżbieta Malinowska-Misiąg

• Szkoła Główna Handlowa w Warszawie

Identifiers

Biblioteka Nauki

11542178