Numerical Fiscal Rules – The Experience of Poland
Journal Title: Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu - Year 2016, Vol 70, Issue 5
Abstract
For years, fiscal rules have been considered to be one of the most important tools of disciplining public authorities in their fiscal policy execution. Over the past 20 years, the number of fiscal rules in the world, and particularly in Europe, has grown tenfold. The structure of fiscal rules is subject to constant evolution and changes. The article is a synthesis of the phenomena prompting the evolution of fiscal rules. They have been classified and characterised, and an analysis is done of the fiscal rules that are in force, specifically, in Poland.
Authors and Affiliations
Kamilla Marchewka-Bartkowiak
Keywords
Related Articles
- EP ID EP214286
- DOI -
- Views 121
- Downloads 0
Ocena klasyfikacji funduszy inwestycyjnych z wykorzystaniem analizy skupień
Celem artykułu była weryfikacja pytania badawczego, czy bazująca na polityce inwestycyjnej funduszy klasyfikacja funduszy może stanowić dla inwestorów wiarygodną wskazówkę pozwalającą antycypować oczekiwaną stopę zwrotu...
The Problem of an Excessive State Fiscal Policy – Fact or Illusion?
This paper evaluates whether, and to what extent, the previously used indicators for the measurement of fiscal policy reveal its actual level. In addition to, whether one can indicate the borderline between rational and...
Strategic Alliances as a Tool for the Development of Competitive Advantage as Exemplified by Selected Firms of Wielkopolska
Strategic alliances are a preferred form of cooperation for enterprises because allied firms pursue common objectives or achieve a competitive advantage by minimizing losses. Alliances help to reduce costs and minimise r...
The state and development trendsof management accounting in the global environment
The objective of the paper is to discuss the state-of-the-art and development trends of management accounting practice in a global environment. This was done on the basis of research conducted by other authors in the con...
The Importance of Communication in the Context of Fostering Innovation – Analysis of Selected Sociological Conditions
The purpose of this article is to address selected theoretical issues related to the importance of communication in the context of innovation. The subject is introduced with reference to selected theoretical concepts, in...