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Considérations sur les changements intervenus dans les gestions financières des municipalités durant le processus d’adhésion de la Turquie à l’Union Européenne

100%
Tugen K., Atilgan Yaşa A.
Przegląd Prawa i Administracji
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2013
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vol. 94
41 - 53
EN
Local governments, being an important element of the governments of the municipalities are considered the cradle of democracy. It is an important aim for all democratic countries, like EU members to build more democratic and more participant local authorities. Turkey, which takes important steps towards being a member of the EU, has adopted these aims. In EU member states, the significance of municipalities in the structure of public administration is increasing. In EU countries an effort is being made to encourage individuals to participate in the search for solutions to common problems of the place where they live. As the active participation of local people is thought to guarantee the legal regulations, municipalities also benefit from new developments relating to financial management. Turkey, whose candidate position to EU was adopted in 1999 and which started negotiations in 2005 has taken important steps with municipalities towards alignment with the acquis. EU Progress Reports evaluate the steps taken by Turkey and they reveal that the country did what was necessary to do. In our paper the observed changes in financial management of municipalities in EU accession process of Turkey will be evaluated.
2
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Independent Fiscal Institutions as a Tool of Fiscal Governance

100%
Dziemianowicz R.
Equilibrium. Quarterly Journal of Economics and Economic Policy
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2014
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vol. 9
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issue 1
59-70
EN
The recent economic crisis, one of the symptoms of which is a sudden increase of public debt in the majority of OECD countries, again made the government and the society aware of the necessity for conducting transparent, but also responsible fiscal policy. Creating a framework of the fiscal discipline responsible fiscal policy started to be perceived as an essential condition of effective governance leading to reduce budget deficit and public debt. The independent fiscal institutions may be included into regulations supporting public finance management. Their fundamental aim is to reduce the related risk of conducting the irresponsible fiscal policy, monitoring it, controlling deficit and assessing long-term effects of govern-ment action in this area. The purpose of this article is to present independent fiscal institutions and evaluate their usefulness in enhancing the effectiveness of the fiscal policy and stabilizing public finance. Experiences of the EU and OECD countries were used in the analysis.
3
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Fiscal Council – international solutions and case of Poland

100%
Janecki J.
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
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2017
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issue 482
61-71
XX
We have observed persistent political uncertainties in Poland. Part of this uncertainty stems from fiscal policy. Implementing international institutional solutions like the independent Fiscal Council (FC) may lower uncertainty and improve fiscal credibility. The creation of the FC would be also in line with recommendations from international institutions and changes to EU law. We have outlined below some solutions based on academic research and looking at how other countries have tackled this problem. Poland’s authorities would have to decide what kind of competencies and solutions are the most serviceable for Poland’s fiscal policy. The introduction of independent institution in the form of a FC in Poland can be part of the solution to increasing the fiscal discipline and credibility of fiscal policy and to improving its transparency. It may also improve the quality of public debate on fiscal policy and could be positively perceived by investors and rating agencies.
4
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Fiscal transparency in recovery from the COVID-19 pandemic crisis

100%
Małecka-Ziembińska E.
Research Papers in Economics and Finance
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2021
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vol. 5
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issue 1
36-46
EN
The aim of the article is to present the impact of unprecedented fiscal measures taken in the context of the COVID-19 pandemic on fiscal transparency and to identify the role and importance of fiscal transparency in the process of recovering from the crisis. The conducted analysis proved that in the vast majority of countries around the world, the condition of public finances, measured by the deficit and public debt, has declined significantly as a result of measures taken to reduce the effects of the COVID-19 pandemic. These activities and strategies contribute to the lack of fiscal transparency. Meanwhile, fiscal transparency is an ally in recovering from the crisis. Strong fiscal frameworks (including numerical rules which promote fiscal pru- dence), backed by clear communication of policy priorities and fiscal transparency can meaningfully contribute to strengthening the credibility of public finances and reduce borrowing costs. These conclusions may be particularly important for emerging mar- ket economies and low-income developing countries, which find it more difficult and more expensive to obtain return sources of financing public investments.
5
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Tax expenditures a transparentność polityki fiskalnej

63%
Dziemianowicz R., Poniatowicz M.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
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2017
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vol. 51
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issue 5
EN
The aim of the article is to analyze the practice of reporting tax expenditures in member states of the European Union in the context of transparency of fiscal policy. It also attempts to answer the following questions: is it possible to include reports on tax expenditures prepared in EU countries in the budgetary procedure, and how would this contribute to increasing the transparency of fiscal policy? The study on tax expenditures in the context of transparency of fiscal policy was carried out based on literature studies, an analysis of legal regulations applicable in the European Union as well as an analysis of statistical data published by Eurostat, the European Commission and the International Monetary Fund.
PL
Celem artykułu jest analiza praktyki raportowania tax expenditures w krajach Unii Europejskiej w kontekście transparentności polityki fiskalnej. Opracowanie jest jednocześnie próbą odpowiedzi na pytanie, czy możliwe jest włączenie raportów tax expenditures przygotowywanych w krajach UE do procedury budżetowej oraz jak wpłynęłoby to na zwiększenie transparentności polityki fiskalnej. Badania dotyczące tax expenditures w kontekście transparentności polityki fiskalnej przeprowadzono na podstawie studiów literaturowych, analizy regulacji prawnych obowiązujących w Unii Europejskiej oraz analizy danych statystycznych publikowanych przez Eurostat, Komisję Europejską i Międzynarodowy Fundusz Walutowy.
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