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

Author

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  • 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
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    References listed on IDEAS

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    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 / Editura Economica, 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.
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    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

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