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

<bold>Goal</bold> – The aim of the article is to identify dysfunctional phenomena (implementation of specific mechanisms/solutions and actions taken), generating increased opacity and limit the responsibility/accountability of public finance in Poland, exacerbated by the COVID-19 crisis.
<bold>Methods</bold> – descriptive analysis, comparative analysis and financial analysis methods were used.
<bold>Results</bold> – fiscal transparency and accountability in Poland is limited by: the marginalisation of the role of the state budget, the loosening of the stabilising expenditure rule, the creation of financial mechanisms based on special funds fed by repayable financing sources for the implementation of state tasks, inter alia, in the fight against the effects of the COVID-19 crisis, the use of national and EU methodologies for calculating the deficit and debt of the public sector in order to conceal part of them, the lack of a consolidated financial statement of the public finance sector.
</abstract>

Goal – The aim of the article is to identify dysfunctional phenomena (implementation of specific mechanisms/solutions and actions taken), generating increased opacity and limit the responsibility/accountability of public finance in Poland, exacerbated by the COVID-19 crisis.
Methods – descriptive analysis, comparative analysis and financial analysis methods were used.
Results – fiscal transparency and accountability in Poland is limited by: the marginalisation of the role of the state budget, the loosening of the stabilising expenditure rule, the creation of financial mechanisms based on special funds fed by repayable financing sources for the implementation of state tasks, inter alia, in the fight against the effects of the COVID-19 crisis, the use of national and EU methodologies for calculating the deficit and debt of the public sector in order to conceal part of them, the lack of a consolidated financial statement of the public finance sector.

Public Finance in Poland in a COVID Fog: A Look Through the Lens of Fiscal Transparency and Accountability

Studies in Logic, Grammar and Rhetoric

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

Goal – The aim of the article is to identify dysfunctional phenomena (implementation of specific mechanisms/solutions and actions taken), generating increased...

Public Finance in Poland in a COVID Fog: A Look Through the Lens of Fiscal Transparency and Accountability

Published Online: Dec 30, 2022

Page range: 375 - 396

DOI: https://doi.org/10.2478/slgr-2022-0019

Keywords
pubic finance, fiscal transparency, fiscal accountability

© 2022 Maria Jastrzębska, published by Sciendo

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

Public Finance in Poland in a COVID Fog: A Look Through the Lens of Fiscal Transparency and Accountability

Published Online: Dec 30, 2022

Page range: 375 - 396

DOI: https://doi.org/10.2478/slgr-2022-0019

Keywordspubic finance, fiscal transparency, fiscal accountability

© 2022 Maria Jastrzębska, published by Sciendo

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

Keywords
pubic finance, fiscal transparency, fiscal accountability