Artikel
Openess and transparency of fiscal reporting in Poland: Assessment and recommendation
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.
- Sprache
-
Englisch
- Erschienen in
-
Journal: e-Finanse: Financial Internet Quarterly ; ISSN: 1734-039X ; Volume: 14 ; Year: 2018 ; Issue: 3 ; Pages: 1-7 ; Warsaw: Sciendo
- Klassifikation
-
Wirtschaft
State and Local Budget and Expenditures
Intergovernmental Relations; Federalism; Secession
- Thema
-
fiscal reporting
fiscal transparency
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Jastrzębska, Maria
- Ereignis
-
Veröffentlichung
- (wer)
-
Sciendo
- (wo)
-
Warsaw
- (wann)
-
2018
- DOI
-
doi:10.2478/fiqf-2018-0015
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:45 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Jastrzębska, Maria
- Sciendo
Entstanden
- 2018
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