This paper assesses the current stance and desirable progress in the implementation of fiscal transparency and rules in Poland. An index of transparency based on Report on the Observance of Standards and Codes (ROSC), with some modifications, is also constructed in this paper, followed by...

Fiscal transparency became a topic of lively public and academic debate in the aftermath of the Mexican and Asian financial crises. The concept of fiscal transparency is, however, largely of a qualitative nature and is therefore something of a challenge to measure. This paper proposes an index...

This paper discusses the link between the deficit bias in public finance and institutional settings. The Polish experience is put in a wider context and provides an extensive discussion of possible institutional reforms that may be implemented to stabilise the path of fiscal policy and reduce...