Suchergebnisse

The aim of the paper is to answer the question of whether fiscal reporting (more precisely, financial reporting of public finance sector entities (PFSE)) earnestly expressed the results of activities (information included is reliable, understandable and complete), and provide suggestions on how to increase openness and transparency in that field. First of all, the essence of openness and transparency of public finance is described. Then the international institutions involved in preparing and promoting international fiscal transparency standards and guidelines are indicated. Next are noted the most important reasons for limited openness and transparency of financial reporting of PFSE. In the end, actions are recommended to increase openness and transparency. Results are presented of theoretical studies on the basis of related literature, the reports by the Supreme Audit Office in Poland and the authors` own experience connected with preparing formal opinion for two houses of Polish Parliament. Simple research methods are used such as descriptive analysis and also inferential and inductive thinking.

Purpose – The purpose of the article is to identify the essence and determinants of the fiscal health of territorial self‑government units (TSU) in Poland and the scope of its measurement and assessment. Research methods – Descriptive analysis, comparative analysis, and inductive and deductive reasoning were used. Results – A lot of attention has been paid to the issue of financial health and financial stability of territorial self‑government units (TSUs) in the national literature, but the issue of the fiscal health of TSUs is poorly recognized. The authors clarified the essence of TSU fiscal health and classified its determinants, and then proposed a scope for its measurement and assessment. Originality /value /implications /recommendations – Theoretical research was conducted on the essence of TSU fiscal health in the context of financial health and financial resilience of TSU. TSU fiscal health is a less recognized term in the national literature than the term healthy public finances. It refers to but is not identical to, the financial health and financial sustainability of TSUs. In practice, there is a lack of a comprehensive and widely accepted model for measuring and assessing the fiscal health of TSUs, which should be a challenge for researchers seeking to fill this gap.

Purpose – The purpose of the article is to assess the transparency of information contained in the state budget from the point of view of usefulness for the citizen and to recommend actions to increase the transparency of information in this regard. Methods – Descriptive analysis and deductive and inductive reasoning were used. Research description – The essence of fiscal transparency in the context of social responsibility of the government was discussed. The scope of information included in: the multi-year financial state finance, the budget act, the report on the implementation of the state budget, the analysis of the implementation of the state budget was analyzed. The assessment of information in the above-mentioned scope was carried out from the point of view of usefulness for the citizen and the flow of information between the government and citizens about public funds collected and allocated by the state budget. Finally, recommendations were made for actions to be taken to increase the transparency of information contained in the state budget. Results – The transparency of the information contained in the state budget (at the stage of its planning, adoption, implementation, reporting and controlling budget implementation) is very limited from the point of view of its usefulness for the citizen. It is necessary to take specific actions to increase the transparency of information contained in the state budget from the point of view of its usefulness for the citizen. Originality / value – the literature on the subject lacks publications devoted to the issue of transparency of the state budget in our country. The article addresses this research problem by assessing the content of information published by the government in the state budget as the basic public fund from the point of view of the usefulness of this information for the citizen.

Purpose – The aim of the article is to identify the determinants of transparency of local government finance and to indicate which of them positively and negatively affect its level, with particular emphasis on the situation in Poland. Research method – The article is theoretical in nature, based on a review of the literature on the subject in economics and finance, organisation and management, and sociology. The method of descriptive analysis and comparative analysis was used. Results – The role of local government reporting as a source of useful information is restricted. The flow of information about the condition of self-government finance and communal assets between the self-government authorities and the inhabitants is limited. Frequent changes in the legal regulations of self-government finance increase its opacity. Centralisation of public finance limits the financial independence of the local government and negatively affects the transparency of its finance. Originality/value/implications/recommendations – Studies on the evaluation of transparency of local government finance in Poland are rarely undertaken. Attention was paid to the supply-side and demand-side approaches to transparency in local government finance. Determinants of financial transparency of local government units were identified in their further environment (macro-environment) in the socio-cultural, political-legal, economic dimension, and in their closer environment (micro-environment) in the institutional dimension.