Decentralization and Debudgeting as Manifestations of Structural Changes within the Public Sector in Poland

Beata Guziejewska

Published : 2016-10-30

Vol. 70 No. 5 (2016)

Decentralization and Debudgeting as Manifestations of Structural Changes within the Public Sector in Poland

Beata Guziejewska

Abstract

This article discusses the problems of the structure of the Polish system of public finance in the context of decentralization and debudgeting (debudgetization). The considerations are based on the data from reports on the execution of the state budget for the year 2015. The analysis reveals a wide range of internal transfers within the system, an important redistributive role of the state budget, and numerous forms of extra-budgetary economy. The system is characterized by a considerable degree of decentralization, which, however, is founded more on the decentralization of tasks and expenditures, than on the transfer of public revenues in the form of taxes. These features have led to a situation where structural changes result in poor manageability of the total public revenue and expenditure. Despite their numerous advantages with regard to a higher flexibility and rationalization of financial economy, the processes of decentralization and debudgetization also have some negative consequences.(original abstract)

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Public finance, State budget, Decentralization

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Guziejewska, B. (2016). Decentralization and Debudgeting as Manifestations of Structural Changes within the Public Sector in Poland. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 70(5). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/885

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References

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