Article
English, Polish
ID: <
oai:doaj.org/article:7607ca70554341d982f6926f6f342962>
·
DOI: <
10.33119/KSzPP/2021.3.5>
Abstract
Artykuł provides an analysis of the impact of selected fiscal management institutions on the propensity and capacity of public sector entities to create, implement and disseminate innovation in public production. Among others, numerical fiscal rules, top-down and concentrated budgetary decision-making, the medium-term budgetary framework and the programmed budget distribution have a positive impact on innovation. The analysis forms the basis for the assessment of the budgetary management system in the government sub-sector in Poland, which is included in the category of systems inhibiting innovation. The concentration of public decision-making in the budgetary planning process and the integration of budgetary management with other public management systems using a common programming architecture were recommended as prerequisites for an effective impact on public sector innovation.