Ten Years of Performance Budget Implementation in Poland – Successes, Failures, Future

Abstract

The article presents public governance instruments used to fulfill respective functions of the state. At the same time, attention is drawn to the fact that what matters is not only the instruments but also governance methods in which the same are used, which is why an attempt is made in the article to make reference mainly to the issues related to performance budgeting. However, guidelines on how to improve this tool should not overshadow the main conclusion, namely that citizens can be conficent about the quality of tools used in Poland. Consequently, efforts should be made to further improve them, but they should be adapted to the realities of a given country as there is nothing more erroneous than to apply models that, admittedly, work out worldwide but can be in no way incorporated into Polish social systems and into Polish traditions, habits and culture. Furthermore, solutions developed for the purposes of one country may prove not only effective locally, but also usable elsewhere. A good example would be the Polish recipe for maintaining GDP growth rate during the crisis, which Europe can learn from.