Mokesčių stabilizavimas ekonominio nuosmukio sąlygomis – Lietuvos ir Lenkijos atvejis

Abstract

This paper is a theoretical and empirical study addressing the issues of imbalances in public finance. After several initial remarks, the authors provide an overview of literature discussing the employment of fiscal tools to stabilise the economy and threats to the state budget or public debt. Next, the EU and national fiscal regulations are described. In the subsequent parts of the study, the authors analyse the condition of public finance in the EU as well as the measures taken to restore its economic stabilisation. The empirical part of the study presents the results of a study into the condition of public finance in Lithuania and Poland. The research spans over the years 2004-2011, a period long enough to allow the authors identify the trends observed for the analysed economic phenomena. The findings are summarised in conclusion.