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

<p>The article analyzes the specifics of the COVID-19 crisis and its impact on the public finance system, taking into account the key problems of the theory of fiscal federalism. The purpose of this article is to examine the impact of the pandemic crisis on the fiscal relations taking place between different levels of public authority (<italic>intergovernmental relations</italic> – <italic>IGR</italic>), considered in the context of the decentralization of the public finance system and the associated distribution of public functions and resources. The article refers to the model features of these relationships, as defined in the theory of fiscal federalism. It also examined the responses of European countries to the negative effects of the COVID-19 crisis, taken within the framework of the IGR, in order to limit the negative effects of the pandemic at different stages. An attempt was also made to answer the question of how the current pandemic crisis may change the multilevel governance (MLG) patterns set forth in the doctrine. The Polish public finance system was used as an example for detailed analysis in this regard.</p>
</abstract>

The article analyzes the specifics of the COVID-19 crisis and its impact on the public finance system, taking into account the key problems of the theory of fiscal federalism. The purpose of this article is to examine the impact of the pandemic crisis on the fiscal relations taking place between different levels of public authority (intergovernmental relations – IGR), considered in the context of the decentralization of the public finance system and the associated distribution of public functions and resources. The article refers to the model features of these relationships, as defined in the theory of fiscal federalism. It also examined the responses of European countries to the negative effects of the COVID-19 crisis, taken within the framework of the IGR, in order to limit the negative effects of the pandemic at different stages. An attempt was also made to answer the question of how the current pandemic crisis may change the multilevel governance (MLG) patterns set forth in the doctrine. The Polish public finance system was used as an example for detailed analysis in this regard.

Fiscal Federalism and the COVID-19 Crisis: Theoretical Aspects and Poland’s Experience

Studies in Logic, Grammar and Rhetoric

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

The article analyzes the specifics of the COVID-19 crisis and its impact on the public finance system, taking into account the key problems of the theory of...

Fiscal Federalism and the COVID-19 Crisis: Theoretical Aspects and Poland’s Experience

Published Online: Dec 30, 2022

Page range: 517 - 546

DOI: https://doi.org/10.2478/slgr-2022-0026

Keywords
coronavirus pandemic, fiscal federalism, intergovernmental fiscal relations, subnational government

© 2022 Marzanna Poniatowicz, published by Sciendo

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

Fiscal Federalism and the COVID-19 Crisis: Theoretical Aspects and Poland’s Experience

Published Online: Dec 30, 2022

Page range: 517 - 546

DOI: https://doi.org/10.2478/slgr-2022-0026

Keywordscoronavirus pandemic, fiscal federalism, intergovernmental fiscal relations, subnational government

© 2022 Marzanna Poniatowicz, published by Sciendo

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

Keywords
coronavirus pandemic, fiscal federalism, intergovernmental fiscal relations, subnational government