Nadzór fiskalny w Polsce i innych krajach Unii Europejskiej
Journal Title: Studia BAS - Year 2016, Vol 47, Issue 3
Abstract
The article provides an overview of the fiscal surveillance instruments used in the EU member states with particular attention given to Poland. The objective of the paper is to present fiscal councils, medium-term budgetary framework (MTBF) and fiscal rules. The main focus is placed on these features, which could prove their impact on reducing budget deficit and public debt. The author concludes that although it is hard to identify direct links between these instruments and fiscal consolidation, the well-defined instruments can play a crucial role in supporting fiscal credibility and fiscal transparency.
Authors and Affiliations
Elżbieta Malinowska-Misiąg
Keywords
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