Rola budżetu zadaniowego w zwiększaniu efektywności wydatków publicznych

• Authors: Alicja Kasperowicz-Stępień

Title variants

EN

THE ROLE OF PERFORMANCE BUDGETING IN INCREASING THE EFFICIENCY OF PUBLIC EXPENDITURES

• Languages of publication: PL

Abstracts

EN

Public expenditures are the main instrument governments use to influence the economy. To increase the efficiency of expenditures it is necessary to use a planning method that will concentrate on the a country’s main needs. So, to improve the efficiency of public expenditures, it is necessary to use performance planning in budgeting. The use of performance budgeting is the core of public finance reform in Poland. This paper defines performance budgeting, and examines its advantages and dis¬advantages and the stages of introducing performance budgeting in Poland.

Keywords

EN

PERFORMANCE BUDGETING; PUBLIC EXPENDITURES; PUBLIC FINANCE

• Publisher: Wydawnictwo Uniwersytetu Ekonomicznego w Krakowie
• Journal: Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
• Year: 2012
• Issue: 877
• Pages: 17-23

Contributors

author

Alicja Kasperowicz-Stępień

• Uniwersytet Ekonomiczny w Krakowie, Katedra Finansów, ul. Rakowicka 27, 31-510 Kraków, Poland