Prospektywne mierniki nierównowagi finansów publicznych - generational accounting

• Autorzy: Arkadiusz Babczuk

Warianty tytułu

Prospective Measures of Fiscal Imbalance - Generational Accounting

• Języki publikacji: PL

Abstrakty

Celem artykułu jest prezentacja jednego ze sposobów pomiaru nierównowagi finansów publicznych. Omówiono konstrukcję, modyfikacje, zalety i wady generational accounting. Przedstawiono zastosowanie generational accounting do oceny polityki fiskalnej wybranych krajów.

EN

The subject of this article is a presentation of Generational Accounting - one of the most popular prospective measures of fiscal imbalance. The author characterizes method of calculation of this measure as well as its possible modifications. Then, Generational Accounting advantages and disadvantages are discussed. Finally, an assessment of selected countries' fiscal policy is presented. (original abstract)

Słowa kluczowe

PL

Finanse publiczne; Polityka podatkowa; Dług publiczny; Nierównowaga fiskalna

EN

Public finance; Tax policy; Public debt; Fiscal imbalance

• Czasopismo: Prace Naukowe Akademii Ekonomicznej we Wrocławiu
• Rocznik: 2006
• Numer: nr 1148 Finanse publiczne w warunkach akcesji do Unii Europejskiej
• Strony: 73--84

Twórcy

autor

Arkadiusz Babczuk

Bibliografia

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