A Comparative Approach to Fiscal Illusions: a Synthesis of the Conclusions from a Polish Study in Relation to New Ideas and Empirical Research in Selected Countries

This article examines fiscal illusions in public finance systems where decentralisation involving the introduction of an independent and autonomous component local government funding brings new problems. It presents a synthesis findings from Polish empirical study that set out to determine types extent illusion among councillors, focusing on qualitative aspects phenomenon. also compares with other streams research approaches illusion. The purpose is systematise knowledge based selected studies, formulate proposals for practitioners decision‑makers, highlight areas future address. was prepared using desk approach author’s own experiences perspective formed during illusions. presented corroborate its main thesis system intergovernmental transfers contributes emergence perpetuation