Reguły fiskalne zarządzania finansami publicznymi
Journal Title: Studia BAS - Year 2016, Vol 47, Issue 3
Abstract
The aim of the paper is to discuss numerical fiscal rules implemented in the Public Finance Act in light of security, exposure to risk and instability of public finance. The author comments on robustness of these rules and their influence on political pressure of budgetary process and impact of economic processes. The author claims that both market economy and democracy create the environment of public finance management. It is widely accepted to implement numerical fiscal rules into system of public finance, as such rules allow to build the mechanisms of security for process of collecting public revenues as well as executing public expenditure. Therefore, the proper construction of numerical fiscal rules grows plausibility and ensures independence of public finance from political pressure.
Authors and Affiliations
Artur Walasik
Keywords
Related Articles
- EP ID EP532049
- DOI -
- Views 60
- Downloads 0
Napływ bezpośrednich inwestycji zagranicznych do Polski w latach 2005–2016 a konkurencyjność polskiej gospodarki
The aim of this paper is to explore interdependence between foreign direct investment (FDI) inflows and competitiveness of national economy. The relationship between these two macroeconomic variables is analysed for Pola...
Ewolucja systemu płatności bezpośrednich w UE, ze szczególnym uwzględnieniem sytuacji w Polsce
The article looks at the changes in the system of direct payments in the EU. The first section briefly examines the history of direct payments and models of payments in the EU. In the second section, the author presents...
Regulacyjne środowisko testowe (regulatory sandbox) – doświadczenia i perspektywy
The article looks at regulatory sandbox, i.e. a new technology which seeks to provide companies with the ability to test products and services in a controlled environment and aims at increasing regulatory standards in fi...
Wybrane instrumenty optymalizacji podatkowej wykorzystywane w mikroprzedsiębiorstwach – ocena i perspektywy zmian
The aim of this article is to overview the most important tax optimization instruments for microenterprises in Poland and critically assess them in order to formulate de lege ferenda proposals. The considerations in the...
Wsparcie rozwoju obszarów wiejskich w Polsce w ramach wspólnej polityki rolnej UE
The article looks at the policy programmes and role of support for rural development under Common Agricultural Policy. The author presents the characteristics of the Rural Development Programme in the current programming...