Numeryczne reguły polityki fiskalnej a debudżetyzacja finansów publicznych w Polsce
Numerical Fiscal Rules and Debudgetisation of Public Finances in Poland

Summary/Abstract: The aim of this paper is to present the relationship between the construction of national fiscal rules and the growing scale of debudgetisation of public finances in Poland. Debudgetisation, which involves shifting the financing of public tasks to off-budget units, is to some extent a natural phenomenon. However, it can also be used by public authorities to build fiscal illusions and circumvent restrictions imposed by fiscal rules. In this context, it becomes an instrument of creative accounting, posing a threat to fiscal sustainability and having a negative impact on the openness and transparency of public finances. It seems justified to distinguish two types of debudgetisation — internal and external. Internal debudgetisation involves shifting public tasks to units located within the public finance sector, and external budgeting involves transferring tasks outside this sector.

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