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Central European Management Journal

Zobacz wydanie
Rok 2016 
Tom 24 
Numer 2

Social Objectives in Polish Fiscal Policy – Spending vs Performance

2016 24 (2) Central European Management Journal

DOI 10.7206/jmba.ce.2450-7814.170

Abstrakt

Purpose: The organization of this article was subordinated to the connections between the government program documentation related to the state social objectives and their implementation at the budgetary level. The article shows the necessity of perceiving fiscal policy as an instrument to implement government programming objectives. The aim of the article is to assess the degree of implementation of social objectives on the basis of information resulting from the experience gained in the area of performance budgeting in Poland.

Methodology: To assess the scale of financing of social objectives in Poland in comparison with other European countries, the author used Eurostat data from COFOG (Classification of the Functions of Government). To assess the effectiveness of state operations related to the achievement of social objectives, the author used information from the implementation of the performance-oriented state budget. It was assumed that the performance-oriented system linking the clear structure of public expenditure with the objectives and measures assigned to them to assess the effectiveness of fiscal policy in particular areas of government intervention.

Findings: The relations between individual strategic documents related to social objectives and performance-oriented budgetary structure are presented. The results indicate that the scale of financing of social tasks in Poland is at a lower level than the average for European countries. The author points out the functions related to the achievement of social objectives whose effectiveness could be improved.

Originality: Using information from the implementation of the performance-oriented budget to compare the individual budget functions of social character on the basis of the evaluation of the degree to which the measures for these functions’ operations have been implemented.

Powiązania

  1. Eurostat (2011). Manual on sources and methods for the compilation of COFOG statistics – Classification of the Functions of Government (COFOG). Luxembourg. [Google Scholar]
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  3. Ministry of Finance (2015). Preferencje podatkowe w Polsce. Warsaw. [Google Scholar]
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  6. The Council of Ministers (2013a). Long-term National Development Strategy 2030 (Third wave of modernity), Warsaw. [Google Scholar]
  7. The Council of Ministers (2013b). Human Resources Development Strategy. Warsaw. [Google Scholar]
  8. The Council of Ministers (2013c). Social Capital Development Strategy. Warsaw. [Google Scholar]
  9. The Council of Ministers (2012). National Development Strategy 2020. Warsaw. [Google Scholar]

Kompletne metadane

Cytowanie zasobu

APA style

Franek, S. . (2016). Social Objectives in Polish Fiscal Policy – Spending vs Performance. Central European Management Journal, 24(2), 74-88. https://doi.org/10.7206/jmba.ce.2450-7814.170 (Original work published 2016)

MLA style

Franek, S. . „Social Objectives In Polish Fiscal Policy – Spending Vs Performance”. 2016. Central European Management Journal, t. 24, nr 2, 2016, ss. 74-88.

Chicago style

Franek, Sławomir . „Social Objectives In Polish Fiscal Policy – Spending Vs Performance”. Central European Management Journal, Central European Management Journal, 24, nr 2 (2016): 74-88. doi:10.7206/jmba.ce.2450-7814.170.