Multiannual financial forecast and fiscal sustainability of local and regional government. The evidence form selected polish cities

Uryszek, Tomasz

doi:10.18276/epu.2018.129-22

Cited by 1 publication

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References 8 publications

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“…There are also studies on the role of these tools in public finance management processes. This aspect is discussed in the works by Uryszek [2018], Postuła [2017], Filipiak [2016], Dylewski [2016] and Franek [2013].…”

Section: Introductionmentioning

confidence: 99%

Multiannual expenditures in state budget and local government budgets in Poland

Franek

2020

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Purpose – The purpose of the article is to assess the significance of multiannual expenditures in the state and budgets of local government units in Poland. Research method – In order to achieve the objective, the methods of comparative analysis of budget expenditures extending beyond one financial year of the state and local government units were used. The research period covers the years 2014-2018. The source of data utilised for the analyses are reports relating to the performance of the state budget and information on the performance of the budgets of local government units, as well as databases on multiannual financial forecasts of local government units. The analysis used data on expenditure related to the implementation of multiannual programmes (in the state budget) and expenditure on undertakings shown in multiannual financial forecasts (in the budgets of local government units). The analysis also included the non-expiring expenditures. Therefore, it was possible to indicate the share of expenditures extending beyond one financial year in the budgets executed annually. Results – The research results indicate that despite the existence of solutions for long-term budget planning at the level of the state and local government units in Poland, the scale of implementation of multiannual expenditures in annual budgets remains relatively small. In addition, differences in the implementation of multiannual expenditures between specific categories of local government units were pointed out.

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Section: Introductionmentioning

confidence: 99%

Multiannual expenditures in state budget and local government budgets in Poland

Franek

2020

Optimum

View full text Add to dashboard Cite

show abstract

Multiannual financial forecast and fiscal sustainability of local and regional government. The evidence form selected polish cities

Cited by 1 publication

References 8 publications

Multiannual expenditures in state budget and local government budgets in Poland

Multiannual expenditures in state budget and local government budgets in Poland

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