Object structure

click here to follow the link

Alternative title:

Formation and construction of the stabilizing expenditure rule

Subject and Keywords:

stabilizing expenditure rule   state budget   public finance sector   deficit bias   fiscal sustainability


In the introduction, the paper defines the concept of expenditure rules and describes its role in maintaining the modernly understood fiscal sustainability. Notion of an efficient expenditure rule is characterized. Then, there is a briefly description of all expenditure rules that had been used in the Republic of Poland till the adoption of the stabilizing expenditure rule, which is the key topic in this article. There are pointed out assumptions which the stabilizing expenditure rule was supposed to implement. Its original construction is described in the comprehensive way. However, neither the rule’s mechanism evaluation or its functioning in the practice is not presented in this paper. These matters will be touched on in the following paper which will continue the topic of stabilizing expenditure rule.

Place of publishing:



Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii

Date issued:







Kwartalnik Prawno-Finansowy, ISSN 2544-8382 ; nr 3/2019, s.78-105

Is part of:

Kwartalnik Prawno-Finansowy

Is referenced by:


Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity


Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Uniwersytet Wrocławski