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Poland undertook considerable consolidation efforts in 2011-2012 in line with the Council recommendation. However, in view of a deteriorating global economic situation the deadline to correct the excessive deficit has been missed and more time is needed to correct it. Based on the assessment of the Convergence Programme pursuant to Regulation (EC) No 1466/97, the Council is of the opinion that the macroeconomic scenario underpinning the budgetary projections in the Programme is optimistic. In particular, private consumption and private investment is expected to increase more strongly than in the Commission services 2013 spring forecast, leading to an overall higher growth rate in 2013 (1,5 % against 1,1 %). The objective of the budgetary strategy outlined in the Convergence Programme is to bring the deficit to 3,5 % of GDP by 2013 (one year after the original 2012 EDP deadline) and reach the medium-term budgetary objective (MTO) by 2016. However, the Convergence Programme plans to bring the headline deficit below 3 % of GDP only by 2015. Given the overly optimistic growth forecast and revenue projections in the Convergence Programme, the Council considers that the fiscal effort envisaged by the authorities is not compatible with an actual correction of the excessive deficit by 2013 unless significant additional measures are taken to reinforce the effort for this year. The Convergence Programme is based on an optimistic scenario and not sufficiently supported by detailed measures in order to credibly ensure the correction of the deficit at the latest by 2014. Additional efforts are therefore required based on detailed measures for both 2013 and 2014. The authorities have not sufficiently exploited the pre-crisis growth environment to reform the structure of public spending to prioritise growth-enhancing items. The Convergence Programme confirms the previous MTO of –1 % of GDP, which reflects the objectives of the PACT. Based on the (recalculated) structural deficit, the MTO is not projected to be attained by 2016, as planned in the Convergence Programme, as the planned annual progress towards the MTO of 0,3 % of GDP (in structural terms) in 2015 and 0,7 % of GDP in 2016 is not sufficient. The growth rate of government expenditure, taking into account discretionary revenue measures, is in line with the benchmark of the Stability and Growth Pact over the entire programme period. Additional efforts as well as changes in the composition of the adjustment may be required also in the outer years of the Convergence Programme as the progress towards the MTO predominantly relies on sizeable cuts in public investment expenditure and is not sufficiently supported by detailed measures. General government debt is projected to remain below 60 % of GDP in Poland over the programme period. The national authorities forecast it to remain broadly constant at slightly above 55,5 % of GDP until 2014/2015 (and decrease in 2016), whereas the Commission, taking account of possible risks to the consolidation plans and debt decreasing items, expects an increase to around 59 % of GDP in 2014. Tax compliance remains a key issue in terms of combating tax evasion, which also requires reducing the administrative burden on taxpayers and improving the efficiency of tax administration. To ensure the success of the fiscal consolidation strategy, it is important that the fiscal consolidation is backed by comprehensive structural reforms.