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Public Expenditure Management in Poland


  • Andrew Burns
  • Kwang-Yeol Yoo


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 ... La gestion des dépenses publiques en Pologne Cette étude évalue le système de dépenses publiques en Pologne ainsi que les réformes à envisager. Afin de maîtriser l’évolution future des dépenses publiques, un certain nombre de réformes ont déjà été menées, comme celle portent sur le système de pensions et celle concernant le système de santé, mais beaucoup d’autres restent à faire. En fait, la consolidation budgétaire et l’augmentation du taux de croissance potentiel, objectif du gouvernement, pourraient être réalisées par des réévaluations exhaustives et la réorientation des dépenses comme celles concernant les transferts personnels responsables des pièges à inactivité. À cet égard, il est important d'élargir la portée du Budget de l’État pour y inclure de nombreuses dépenses générales, en supprimant les fonds extrabudgétaires et en améliorant la coordination des planifications budgétaires aux différents niveaux d’administration. Par ailleurs, il est nécessaire d’adopter progressivement un système de budget ...

Suggested Citation

  • Andrew Burns & Kwang-Yeol Yoo, 2002. "Public Expenditure Management in Poland," OECD Economics Department Working Papers 346, OECD Publishing.
  • Handle: RePEc:oec:ecoaaa:346-en

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    Cited by:

    1. Gradzewicz, Michal & Jędrzejowicz, Tomasz & Żółkiewski, Zbigniew, 2007. "The cost of fiscal tightening in Poland on the road to the Euro: does the labour market matter? (CGE model simulations)," MPRA Paper 28146, University Library of Munich, Germany.
    2. Vratislav Izák, 2004. "Public Debt Service, Interest Rates and Fiscal Variables in Transition Countries," Prague Economic Papers, University of Economics, Prague, vol. 2004(1), pages 3-15.

    More about this item


    accrual accounting; administration publique; budget pluriannuel; budgetary transparency; comptabilité créative; comptabilité en tenant compte du fait générateur; contingent liability; creative accounting; dépenses publiques; engagement contingeant; extra-budgetary funds; fonds extra-budgétaires; general government; multi-year budgeting; programme evaluation; public expenditure; transparence budgétaire; évaluation des programmes;

    JEL classification:

    • H0 - Public Economics - - General
    • H1 - Public Economics - - Structure and Scope of Government
    • H4 - Public Economics - - Publicly Provided Goods
    • H5 - Public Economics - - National Government Expenditures and Related Policies
    • H6 - Public Economics - - National Budget, Deficit, and Debt
    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations

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