1887

OECD Economics Department Working Papers

Working papers from the Economics Department of the OECD that cover the full range of the Department’s work including the economic situation, policy analysis and projections; fiscal policy, public expenditure and taxation; and structural issues including ageing, growth and productivity, migration, environment, human capital, housing, trade and investment, labour markets, regulatory reform, competition, health, and other issues.

The views expressed in these papers are those of the author(s) and do not necessarily reflect those of the OECD or of the governments of its member countries.

English, French

Public Expenditure Management in Poland

This paper assesses the public expenditure system in Poland and the scope for its reform. Though a number of important steps to control the future evolution of spending, such as pension reform and healthcare reform, have already made in Poland, much more needs to be done. Indeed budget consolidation and the government’s goal of increasing the economy’s potential rate of growth can best be achieved by a far ranging re-evaluation and reorientation of spending away from personal transfers that contribute to inactivity traps. In this regard, it is important to expand the scope of the State Budget to include much more of general government spending, abolishing the extrabudgetary funds, and improving the co-ordination of the budget planning process among different levels of government. Moreover, the authorities need to increasingly move towards a multi-year budgeting framework. Not only will this allow for better management of investment projects, but it will also help policymakers to ...

English

Keywords: general government, programme evaluation, accrual accounting, budgetary transparency, creative accounting, public expenditure, contingent liability, multi-year budgeting, extra-budgetary funds
JEL: H1: Public Economics / Structure and Scope of Government; H5: Public Economics / National Government Expenditures and Related Policies; H0: Public Economics / General; H7: Public Economics / State and Local Government; Intergovernmental Relations; H4: Public Economics / Publicly Provided Goods; H6: Public Economics / National Budget, Deficit, and Debt
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