Measurement of Fiscal Council Independence in the Countries of the European Union

Recent years have noted a strengthening of institutional solutions serving the improvement of budgetary standing in many countries. One such solution is the functioning of independent fiscal institutions, also known as fiscal councils. The goal of the paper is to define the level of independence o...

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Bibliographic Details
Main Author: Sławomir Franek
Format: Article
Language:English
Published: Wydawnictwo Naukowe Wydziału Zarządzania Uniwersytetu Warszawskiego 2016-11-01
Series:Problemy Zarządzania
Subjects:
Online Access:https://pz.wz.uw.edu.pl/resources/html/article/details?id=169939
Description
Summary:Recent years have noted a strengthening of institutional solutions serving the improvement of budgetary standing in many countries. One such solution is the functioning of independent fiscal institutions, also known as fiscal councils. The goal of the paper is to define the level of independence of such institutions. The source for the research was an analysis of the fiscal institution independence index developed on the basis of data found in the database of independent fiscal institutions published by the European Commission and the specification of fiscal councils presented by International Monetary Fund.
ISSN:1644-9584
2300-8792