IDEAS home Printed from https://ideas.repec.org/a/vrs/finiqu/v14y2018i3p1-7n1.html
   My bibliography  Save this article

Openess and Transparency of Fiscal Reporting in Poland – Assessment and Recommendation

Author

Listed:
  • Jastrzębska Maria

    (University of Gdansk, Faculty of Management, Department of Finance and Financial Risk, ORCID: 0000-0002-0027-930X.)

Abstract

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.

Suggested Citation

  • Jastrzębska Maria, 2018. "Openess and Transparency of Fiscal Reporting in Poland – Assessment and Recommendation," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 14(3), pages 1-7, September.
    • Handle: RePEc:vrs:finiqu:v:14:y:2018:i:3:p:1-7:n:1
    DOI: 10.2478/fiqf-2018-0015
    as

    Download full text from publisher

    File URL: https://doi.org/10.2478/fiqf-2018-0015
    Download Restriction: no
    File URL: https://libkey.io/10.2478/fiqf-2018-0015?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. repec:agr:journl:v:1(602):y:2015:i:1(602):p:245-250 is not listed on IDEAS
    2. Alexandra ADAM, 2015. "Fiscal transparency in the European Union," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(1(602), S), pages 245-250, Spring.
    3. International Monetary Fund, 2004. "Republic of Belarus: Report on Observance of Standards and Codes—Fiscal Transparency Module," IMF Staff Country Reports 2004/361, International Monetary Fund.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Martin Gregor, 2008. "Rozpočtová pravidla a rozpočtový proces: Teorie, empirie a realita České republiky [Budgetary rules and budget process: Theory, empirics, and the case of the Czech Republic]," Politická ekonomie, Prague University of Economics and Business, vol. 2008(4), pages 484-504.

    More about this item

    Keywords

    fiscal reporting; fiscal transparency;

    JEL classification:

    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:finiqu:v:14:y:2018:i:3:p:1-7:n:1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.