<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>This paper discusses the idea of the functioning of an independent fiscal institution (IFI) in Poland according to the EU’s requirements. The first section provides an overall description of the institution. Section 2 provides theoretical insights into possible institutional models of IFIs which are established in the EU: the purpose is to discern what lessons can be learnt from IFI models in other EU countries. Section 3 discusses the legal basis of and standards in this area of public-sector control; section 4 addresses how that adoption would look in Poland. The objective of the article is to determine what the challenges in the Polish state fiscal policy are.</p>
</abstract>

This paper discusses the idea of the functioning of an independent fiscal institution (IFI) in Poland according to the EU’s requirements. The first section provides an overall description of the institution. Section 2 provides theoretical insights into possible institutional models of IFIs which are established in the EU: the purpose is to discern what lessons can be learnt from IFI models in other EU countries. Section 3 discusses the legal basis of and standards in this area of public-sector control; section 4 addresses how that adoption would look in Poland. The objective of the article is to determine what the challenges in the Polish state fiscal policy are.

Independent Fiscal Institutions: Considerations in the Context of Current Challenges in Public Finance and Law

Białostockie Studia Prawnicze

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

This paper discusses the idea of the functioning of an independent fiscal institution (IFI) in Poland according to the EU’s requirements. The first section...

Independent Fiscal Institutions: Considerations in the Context of Current Challenges in Public Finance and Law

Published Online: Mar 13, 2024

Page range: 61 - 74

Received: Jun 30, 2023

Accepted: Dec 10, 2023

DOI: https://doi.org/10.15290/bsp.2024.29.01.04

Keywords
budgetary institutions, fiscal councils, independent fiscal institutions, legislation, public finances, transparency

© 2024 Patrycja Zawadzka, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Independent Fiscal Institutions: Considerations in the Context of Current Challenges in Public Finance and Law

Published Online: Mar 13, 2024

Page range: 61 - 74

Received: Jun 30, 2023

Accepted: Dec 10, 2023

DOI: https://doi.org/10.15290/bsp.2024.29.01.04

Keywordsbudgetary institutions, fiscal councils, independent fiscal institutions, legislation, public finances, transparency

© 2024 Patrycja Zawadzka, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Keywords
budgetary institutions, fiscal councils, independent fiscal institutions, legislation, public finances, transparency