{'fraction_non_alphanumeric': 0.020637898686679174, 'fraction_numerical': 0.013133208255159476, 'mean_word_length': 4.99438202247191, 'pattern_counts': {'":': 0, '<': 0, '<?xml version=': 0, '>': 0, 'https://': 0, 'lorem ipsum': 0, 'www.': 0, 'xml': 0}, 'pii_count': 0, 'substrings_counts': 0, 'word_list_counts': {'cursed_substrings.json': 0, 'profanity_word_list.json': 0, 'sexual_word_list.json': 0, 'zh_pornsignals.json': 0}}
The Role and Importance of Independent Fiscal Institutions in Budgetary Frameworks: an Overview

The aim of this study is to present the concept of independent fiscal institutions (IFIs) and their most important features. The analysis is amplified by the presentation of IFIs and their features gathered in datasets prepared by supranational organizations (the IMF, OECD, and European Commission). The study also provides a general analysis of IFIs in the EU. The measure of the scope of tasks discharged by selected European IFIs is presented in the form of the Scope Index of Fiscal Institutions, calculated by the European Commission. In 2016 the value of the index, calculated for 30 institutions operating in 27 EU countries, ranged from 20 (in Poland and Slovenia) to 77.14 (in the UK). The results indicate differences in the assessment of the scope of these institutions in the EU. The theoretical analyses are extended by investigation into the relations between the quality of IFIs and the situation in public finances in selected European Union countries.