Description and Application of Fiscal Rules as Instruments of Ensuring the Sustainability of Public Finances in Poland
Journal Title: Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu - Year 2017, Vol 77, Issue 6
Abstract
The purpose of this article is to describe and evaluate fiscal rules aimed at maintaining the sustainability of public finances in Poland. Fiscal stability is defined as the government’s ability to regulate its obligations. In the following section the author systematizes fiscal rules and provides their brief characterization. These rules constitute permanent budgetary constraints, which are reflected by the budgetary indicators that are used to monitor the implementation of this policy. The final part of the article is devoted to the analysis of the sustainability of public finances in Poland in the years 2007-2016, with particular emphasis on the fiscal rules. The author answers the question whether fiscal policy in the reference period was characterized by stability.
Authors and Affiliations
Jan Braun
Keywords
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