Zeszyty naukowe
Autor: Sławomir Franek 65
Strony: 65-77
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The role of fiscal rules in institutional changes of public finances

The article presents the role of fiscal rules in creating the institutional framework of modern public finance. This article aims to show the impact of fiscal rules applied in European Union countries to achieve fiscal sustainability. The topic is shown in the context of proposals for incorporation into Polish law of public finance mechanism for the expenditure rule.