Rationality as a Basic Condition for Public Finance Reform

Jolanta Szołno-Koguc, Maria Curie-Skłodowska University in Lublin
2018 Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings)   unpublished
Rationality of public fi nance is impossible without a clear model concept of the state, its role and consequent scope of public tasks realized (main research hypothesis). Unfortunately, due to the lack of an unambiguously accepted and consistently implemented vision of the state, both the socio-economic shifts and the attempts to reform the public fi nance sector throughout the transformation process in Poland have been characterized by a far-reaching lack of cohesion -governments and
more » ... nments and parliaments have changed, political doctrines have changed, individual manifestos have turned out to contain internal contradictions. And although there has been a constant element of rationalizing public spending, and improving the state's fi nances, the actions taken have turned out to be rather ineffective, and any results they do have are temporary and illusory, usually subordinated to current economic and political aims (supplementary hypothesis). The aim of this article is to analyze the nature and selected aspects of rationality in public fi nance, taking into consideration the structural, procedural and stream levels of reforms carried out in the Polish public fi nance system. It will concentrate on an attempt to answer the question of whether making efforts at reform have effectively realized the requirements for the rationality of public fi nance. Expert in the fi eld of public sector fi nances, author of over 120 publications on the organization and functioning of public sector fi nances, fi nancial management of local authority institutions, taxes and the tax system, author of numerous research and implementation projects.
doi:10.15290/oolscprepi.2018.06 fatcat:i3ltgwwbwnefbe4ej36ndaeig4