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Analiza i ocena skutecznosci realizacji dochodow podatkowych z VAT w Polsce w okresie od stycznia 2005 r. do kwietnia 2017 r

Tomasz Strak ()
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Tomasz Strak: Uniwersytet Szczecinski, Katedra Zarzadzania Finansami, Instytut Finansow Wydzialu Nauk Ekonomicznych i Zarzadzania

Problemy Zarzadzania, 2017, vol. 15, issue 67, 105-125

Abstract: The article provides some insight into expenditure in the field of internal security in the state budget based on the example of Polish and French experience with a focus on effectiveness of expenditure in the periods of eight and ten years, respectively. The choice of the research subject was based on the assumption that the policy for maintaining public order and security should be implemented in a similar way in democratic countries, which creates more opportunities for comparison. The analysis of the sample of expenditure is to demonstrate whether consistency was maintained in the implementation of activities. For each country, a different test period was adopted, resulting from the introduction of activity-based budget. Thus, in France, the analysis begins in 2006 and in Poland in 2008.

Keywords: multiannual planning; performance budgeting; expenditure on internal security; budget of Poland; budget of France (search for similar items in EconPapers)
JEL-codes: F52 H11 H41 H56 H61 (search for similar items in EconPapers)
Date: 2017
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