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Wyzwania polityki fiskalnej dla państw Unii Europejskiej w dobie pandemii COVID-19

100%
Wildowicz-Szumarska A.
Studia BAS
|
2021
|
issue 3(67)
117-132
EN
The aim of the article is to explore the size and the structure of fiscal packages, implemented in response to the crisis caused by COVID-19, from the point of view of their impact on the security and stability of public finance. The first section provides an overview of the economic theory on the role of fiscal policy, including the causes of fiscal intervention. Next, difficulties in conducting fiscal policy under the conditions of pandemic are presented. In addition, fiscal instruments and their size are analysed in the context of their influence on budget results. In conclusion, it is claimed that fiscal packages should be temporary and targeted in order not to create a permanent burden on public finance, ensuring budget neutrality in the medium term. The empirical analysis expands the current knowledge on potential effects of fiscal policy implemented under the crisis conditions and low interest rates, when macroeconomic stabilisation can only be ensured through fiscal policy instruments, despite the accompanying fiscal costs related to the increase in public debt.
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Relationship between fiscal instruments and investments of industrial SMEs and LEs in Poland

100%
Woźniak M., Lisowski R.
Managerial Economics
|
2016
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vol. 17
|
issue 2
261-275
EN
The authors used statistical tools to analyze the relationship of fiscal support instruments and the level of the investment of industrial micro, small, and medium–sized enterprises in comparison to large companies in Poland in the years 2006–2014. The results revealed that there is a significant relationship between the level of investment in micro–, small–, and medium–sized enterprises and the majority of tax instruments. There is a negative relationship between the instruments and some of other factors that should influence on the investments of enterprises.
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