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http://hdl.handle.net/11320/9927
Tytuł: | Multiannual expenditures in state budget and local government budgets in Poland |
Autorzy: | Franek, Sławomir |
Słowa kluczowe: | multiannual budget public finance local government finance |
Data wydania: | 2020 |
Data dodania: | 14-gru-2020 |
Wydawca: | Wydawnictwo Uniwersytetu w Białymstoku |
Źródło: | Optimum. Economic Studies, Nr 4(102) 2020, s. 58-68 |
Abstrakt: | 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. |
Afiliacja: | Institute of Economics and Finance, University of Szczecin |
E-mail: | slawomir.franek@usz.edu.pl |
URI: | http://hdl.handle.net/11320/9927 |
DOI: | 10.15290/oes.2020.04.102.05 |
ISSN: | 1506-7637 |
metadata.dc.identifier.orcid: | 0000-0002-9698-4918 |
Typ Dokumentu: | Article |
Właściciel praw: | © Copyright by Uniwersytet w Białymstoku |
Występuje w kolekcji(ach): | Optimum. Economic Studies, 2020, nr 4(102) |
Pliki w tej pozycji:
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Optimum_4_2020_S_Franek_Multiannual_expenditures_in_state_budget.pdf | 300,3 kB | Adobe PDF | Otwórz |
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