Modyfikacje konstrukcji stabilizującej reguły wydatkowej w 2020 roku
Modifications in the structure of the stabilizing expenditure rule in 2020
Author(s): Michał OstrowskiSubject(s): Politics / Political Sciences, Politics, Law, Constitution, Jurisprudence, Constitutional Law, Governance, Economic policy, Fiscal Politics / Budgeting, Administrative Law
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: stabilizing expenditure rule; state budget; COVID-19; Public Finance Act; public finance sector
Summary/Abstract: The aim of the article is to analyse the changes made to the structure of the stabilizing expenditure rule in 2020 and to outline their impact on the shape of this rule in 2020–2021. These assumptions are followed by analyses of legal acts that introduce the key modifications. Subsequently, the changes are thoroughly analysed, both in terms of the form of their introduction and the impact on the regulation of Art. 112aa of the Public Finance Act. The further part of the work describes the impact of the amendment on the shape of the stabilizing expenditure rule in the years 2020–2021. The study closes with an assessment of the modifications discussed.
Journal: Acta Iuris Stetinensis
- Issue Year: 2021
- Issue No: 34 (2)
- Page Range: 91-109
- Page Count: 19
- Language: Polish