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ability to finance investment. The Regulation of the Minister of Finance from 23rd December 2010 on detailed ways of … issued on the basis of specially changed article 72, section 2 of the Act of 27th August 2009 on Public Finance (Journal of … Law No 157, position 1240 with subsequent amendments). -- public finance ; public sector ; expenditure ; income …
Persistent link: https://www.econbiz.de/10009575850
This paper explores the impact of political and institutional variables on public investment. Working with a sample of 80 presidential and parliamentary democracies between 1975 and 2012, we find that the rate of growth of public investment is higher at the beginning of electoral cycles and...
Persistent link: https://www.econbiz.de/10011373913
Healthcare in Poland is mainly financed by public sector entities, among them the National Health Fund (NFZ), state budget and local government budgets. The task of the National Health Fund, as the main payer in the system, is chiefly currently financing the services. The state budget plays a...
Persistent link: https://www.econbiz.de/10010226691
The distribution of public revenues is one of the fundamental elements in the shaping of the system of public finance … self-government tasks and finance leads to complex fiscal relations between the state and the territorial self …
Persistent link: https://www.econbiz.de/10010351204
Achieving France's medium-term fiscal targets will require significant expenditure efforts. This paper identifies areas where there is scope for increasing expenditure efficiency, with a view to achieving higher quality and more sustainable fiscal consolidation. The methodology is based on a...
Persistent link: https://www.econbiz.de/10011436803
networks. The economies of EU member states and their public finance systems were the object of analyses in this article. The …
Persistent link: https://www.econbiz.de/10011455318
This paper provides an empirical analysis of how the frequency and severity of terrorism affect government revenue and expenditure during the period 1970-2013 using a panel dataset on 153 countries. We find that terrorism has only a marginal negative effect on tax revenue performance, after...
Persistent link: https://www.econbiz.de/10011408259
How do policy communications on future f iscal targets af fect market expectations and beliefs about the future conduct of f iscal policy? In this paper, we develop indicators of f iscal credibility that quantify the degree to which policy announcements anchor expectations, based on the...
Persistent link: https://www.econbiz.de/10013170265
Achieving gender equality remains a significant challenge, that has only deepened with the on-set of the COVID-19 pandemic. Gender budgeting (GB) can help promote gender equality by applying a gender perspective to fiscal policies and the budget process. This paper takes stock of GB practices in...
Persistent link: https://www.econbiz.de/10012796194
Adoption of fiscal rules and fiscal councils continued to increase globally over the last decades based on two new global datasets. During the pandemic, fiscal frameworks were put to test. The widespread use of escape clauses was one of the novelties in this crisis, which helped provide policy...
Persistent link: https://www.econbiz.de/10013170563