Rola stabilizującej reguły wydatkowej w polskim systemie reguł fiskalnych
The Role of the Stabilizing Expenditure Rule in the Polish System of Fiscal Rules

Summary/Abstract: One of the institutions operating within the fiscal rules system in Poland is the so-called stabilizing expenditure rule, provided for in Art. 112aa of the Act of 27 August 2009 on public finances. It was introduced into the Polish legal order in 2013 to financially prepare the state during periods of dynamic economic growth for crises and bad economic conditions. This mechanism was developed to harmonize the budgetary policies of the European Union Member States under the so-called Euro Plus Package — in connection with the global crisis that began in 2008. The subject of the article is an analysis of the changes made in recent years to the stabilizing expenditure rule, especially its modifications introduced during the SARS-CoV-2 epidemic in our country, as well as related to the financial consequences of Russian aggression against Ukraine and the need to increase public spending on defense.

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