Informacja

Drogi użytkowniku, aplikacja do prawidłowego działania wymaga obsługi JavaScript. Proszę włącz obsługę JavaScript w Twojej przeglądarce.

English (EN)·Polski (PL)·Yкраїнський (UK)
Przejdź do strony domowej biblioteki Centralna Biblioteka Wojskowa Link otwiera się w nowym oknie Logo biblioteki Prolib Integro - strona głównaCentralna Biblioteka Wojskowa

Wyszukujesz frazę "Wolowiec, Tomasz" wg kryterium: Autor

  Lista filtrów
Wyrównaj
    Wyświetlanie 1-9 z 9
    Tytuł:
    MULTIANNUAL FINANCIAL PERSPECTIVE AS A TOOL OF LOCAL GOVERNMENT UNIT DEVELOPMENT
    Autorzy:
    Wołowiec, Tomasz
    Powiązania:
    https://bibliotekanauki.pl/articles/599672.pdf
    Data publikacji:
    2013
    Wydawca:
    Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
    Tematy:
    multiannual,
    financial perspective,
    Local Government Units,
    finance management, Act Of Public Finance (PL)
    Opis:
    The implementation of primary functions of local development management, especially its planning, organizing and controlling, cannot leave aside the financial aspects of these processes1. This can be attributed to the fact that every decision taken in the commune concerning strategic or operational management is related to the necessity of making specific financial contributions or to the conscious resignation from an opportunity to obtain income (via tax reliefs or exemptions). Moreover, the model of financial management adopted in a particular commune determines whether its financial methods and instruments perform development or stagnation functions. The implementation of primary functions of local development management, its planning, organizing and controlling in particular, cannot disregard the financial aspects of these processes.
    Źródło:
    Finansowy Kwartalnik Internetowy e-Finanse; 2013, 9, 4; 72-82
    1734-039X
    Pojawia się w:
    Finansowy Kwartalnik Internetowy e-Finanse
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    FINANCIAL KNOWLEDGE AS AN ENDOGENOUS SOURCE OF THE LGUs’ POTENTIAL
    Autorzy:
    Wołowiec, Tomasz
    Powiązania:
    https://bibliotekanauki.pl/articles/599414.pdf
    Data publikacji:
    2012
    Wydawca:
    Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
    Tematy:
    LGU’s
    financial knowledge
    potential
    organisational learning
    financial instruments
    Opis:
    Financial knowledge is an extremely important element not only of functioning and development, but more importantly of managing financial processes at local government level. Considering the progressing reforms of the national public finance system and the resulting consequences (legal, financial, as well as managerial) for shaping the financial management of the LGU’s, and also globalisation processes and the dynamic development of the financial services’ market, it is natural to require managers of the local government subsector of public finance to have thorough financial knowledge - current and interdisciplinary knowledge that would most importantly be reliable and practice-based. Constant changes of regulations, growing demands in budget management, progressing restrictions as concerns LGUs’ debt-raising capacity require not only current, “static” financial knowledge expected when executing statutory tasks, but also “dynamic” knowledge based on strategic planning, i.e. knowledge based on modern financial instruments.
    Źródło:
    Finansowy Kwartalnik Internetowy e-Finanse; 2012, 8, 1; 108-116
    1734-039X
    Pojawia się w:
    Finansowy Kwartalnik Internetowy e-Finanse
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    MULTIANNUAL FINANCIAL PERSPECTIVE AS A TOOL OF LOCAL GOVERNMENT UNIT DEVELOPMENT
    Autorzy:
    Wołowiec, Tomasz
    Powiązania:
    https://bibliotekanauki.pl/articles/599593.pdf
    Data publikacji:
    2013
    Wydawca:
    Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
    Tematy:
    multiannual
    financial perspective
    Local Government Units
    finance management
    Act Of Public Finance (PL)
    Opis:
    The implementation of primary functions of local development management, especially its planning, organizing and controlling, cannot leave aside the financial aspects of these processes1. This can be attributed to the fact that every decision taken in the commune concerning strategic or operational management is related to the necessity of making specific financial contributions or to the conscious resignation from an opportunity to obtain income (via tax reliefs or exemptions). Moreover, the model of financial management adopted in a particular commune determines whether its financial methods and instruments perform development or stagnation functions. The implementation of primary functions of local development management, its planning, organizing and controlling in particular, cannot disregard the financial aspects of these processes.
    Źródło:
    Finansowy Kwartalnik Internetowy e-Finanse; 2013, 9, 3; 72-82
    1734-039X
    Pojawia się w:
    Finansowy Kwartalnik Internetowy e-Finanse
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    SELECTED ISSUES OF PERSONAL INCOME TAXATION HARMONIZATION (Wybrane zagadnienia harmonizacji opodatkowania osób fizycznych)
    Autorzy:
    Wolowiec, Tomasz
    Powiązania:
    https://bibliotekanauki.pl/articles/599658.pdf
    Data publikacji:
    2011
    Wydawca:
    Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
    Opis:
    In the process of furthering EU integration little attention was given to the role of income taxes. Multiple income tax systems exist across the Union and their differentiation negatively impacts the European labor market, investments and savings, inhibiting economic growth. Individual nations have little motivation to harmonize as they can engage in tax rate competition and income taxes are interwoven with social security systems that make any attempts at reform extremely complex and politically unpopular. Much of current harmonization is 'silent', paralegal, and occurs in response to market forces rather than following a formal plan and through intergovernmental cooperation.
    Źródło:
    Finansowy Kwartalnik Internetowy e-Finanse; 2011, 7, 2; 30-44
    1734-039X
    Pojawia się w:
    Finansowy Kwartalnik Internetowy e-Finanse
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    DIAGNOSIS CONCERNING THE FINANCIAL KNOWLEDGE OF LOCAL GOVERNMENT UNITS (LGUS)
    Autorzy:
    Skica, Tomasz
    Wołowiec, Tomasz
    Powiązania:
    https://bibliotekanauki.pl/articles/599493.pdf
    Data publikacji:
    2012
    Wydawca:
    Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
    Tematy:
    knowledge
    management
    local government units
    knowledge transfer
    Opis:
    Systemic management of a local government unit lacks viewing the LGU as an economic entity which should actively use modern financial knowledge in its activity in order to stimulate active construction of an economic and social potential. It need’s to stimulate processes of building in local government structures a financial knowledge based on a modern understanding of LGU finance while considering the new challenges in finance which have been revealed after the subprime crisis, complemented with practical concepts based on New Public Management. Considering the progressing reforms of the national public finance system and the resulting consequences for shaping the financial management of the LGUs, and also globalisation processes and the dynamic development of the financial services’ market, it is natural to require managers of the local government subsector of public finance to have thorough financial knowledge – current and interdisciplinary knowledge that would most importantly be reliable and practice-based.
    Źródło:
    Finansowy Kwartalnik Internetowy e-Finanse; 2012, 8, 2; 69-75
    1734-039X
    Pojawia się w:
    Finansowy Kwartalnik Internetowy e-Finanse
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    RULES OF CONTRACTING DEBT BY TERRITORIAL SELF-GOVERNMENT UNITS
    Autorzy:
    Wołowiec, Tomasz
    Reśko, Dariusz
    Powiązania:
    https://bibliotekanauki.pl/articles/599464.pdf
    Data publikacji:
    2012
    Wydawca:
    Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
    Tematy:
    public finance
    public sector
    expenditure
    income
    controlled debt
    deficit
    Opis:
    Self-governments are given new tasks without guaranteeing resources for their completion, an example of which is lowering the school obligation age. There are also some savings of the state budget at the expense of territorial selfgovernment. All these and other changes, including those planned in the near future, take place without compensating for the incomes lost by self-governments or additional costs. All this leads to serious tensions in self-government budgets, limiting their ability to finance investment. The Regulation of the Minister of Finance from 23rd December 2010 on detailed ways of classifying debt titles included in state public debt, also treasury debt (Journal of Law from 2010, No 252, position 1692) was issued on the basis of specially changed article 72, section 2 of the Act of 27th August 2009 on Public Finance (Journal of Law No 157, position 1240 with subsequent amendments).
    Źródło:
    Finansowy Kwartalnik Internetowy e-Finanse; 2012, 8, 2; 44-50
    1734-039X
    Pojawia się w:
    Finansowy Kwartalnik Internetowy e-Finanse
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    CHANGE OF THE ORGANISATIONAL AND LEGAL FORM OF INDEPENDENT PUBLIC HEALTHCARE CENTRES (SPZOZ) AND CONSEQUENCES FOR FINANCING HEALTHCARE ENTITY ACTIVITIES
    Autorzy:
    Skica, Tomasz
    Wołowiec, Tomasz
    Powiązania:
    https://bibliotekanauki.pl/articles/599562.pdf
    Data publikacji:
    2013
    Wydawca:
    Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
    Tematy:
    local government units
    SPZOZs
    healthcare system
    health care financing
    structure of medical service providers
    Opis:
    Local government units (LGU) are nowadays facing the very difficult and complicated task of making reasonable decisions regarding the transforming of SPZOZs into capital companies. First, it seems necessary to carry out a simulation of costs and advantages of the assumed models and solutions together with an analysis of advantages and disadvantages of the new legal and organisational forms. The aim of this paper is to assess whether the process of transforming SPZOZs into capital companies is purposeful and reasonable, and to define a way to prepare hospitals for functioning in an altered legislative environment. The paper draws attention to the fact that transformation itself does not guarantee that the results achieved by the given entity will automatically improve. The transformation can bring financial advantages for the newly created company and the local government, from the subsidies and remissions in accordance with art. 197 of the act on medical activity. Yet the conditions for getting such help are quite restrictive and not in every situation can financial help from the central budget be counted on. Such aid could help improve the financial standing of a hospital considerably. Also, it must be remembered that a hospital transformed into a capital company acquires the capacity to go bankrupt. If the new entity generates a loss, it may result in the owner having to raise the initial capital in order to avoid filing a bankruptcy petition by the company. In practice, the financial consequences for the local government are the same as in the case of having to cover losses. The difference lies in the continuity of the provided medical services.
    Źródło:
    Finansowy Kwartalnik Internetowy e-Finanse; 2013, 9, 2; 75-91
    1734-039X
    Pojawia się w:
    Finansowy Kwartalnik Internetowy e-Finanse
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    INCOME TAXES, PUBLIC FISCAL POLICY AND ECONOMIC GROWTH
    Autorzy:
    Wołowiec, Tomasz
    Skica, Tomasz
    Gercheva, Galya
    Powiązania:
    https://bibliotekanauki.pl/articles/599656.pdf
    Data publikacji:
    2014
    Wydawca:
    Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
    Tematy:
    personal income tax
    corporate income tax
    budgetary system
    fiscal policy
    economic growth
    Opis:
    The main goal of this article is to find the relationship between public fiscal policy and economic growth. The article consist of a few parts. The first is an introduction, which creates the background for the analysis in the following sections. It shows the main point of view on public fiscal policy especially in the case of personal income tax and creates a framework for the analysis of the relationship between taxation and economic growth. The second part focuses on the relations between central government decisions on taxation and its influence on savings, investments and economic growth. In this part we will find selected analyses of the impact of taxes on economic growth based on the examples of OECD countries. Finally, the last part of the work is a study on fiscal level and tax system structures and economic growth. In this part the authors checks two points of view on taxation. The first is that a low level tax burden is conducive to economic growth, and the second emphasizes negative consequences of decreasing budget tax revenues. The article shows both theoretical and empirical points of view on taxation and influence of government taxation decisions on the economy.
    Źródło:
    Finansowy Kwartalnik Internetowy e-Finanse; 2014, 10, 3; 52-64
    1734-039X
    Pojawia się w:
    Finansowy Kwartalnik Internetowy e-Finanse
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    ECONOMIC RELATIONS BETWEEN PERSONAL AND CORPORATE INCOME TAX
    Autorzy:
    Skica, Tomasz
    Wołowiec, Tomasz
    Pavlov, Pavel
    Powiązania:
    https://bibliotekanauki.pl/articles/599439.pdf
    Data publikacji:
    2014-06-05
    Wydawca:
    Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
    Tematy:
    personal income tax
    corporate income tax
    fiscal stimulus
    budgetary system
    fiscal policy
    Opis:
    The main goal of this article is to discuss the mutual economic relations between personal and corporate income taxes. The article consists of three parts. The first is an introduction to these taxes and taxation. The second is the analysis in which the objective of the taxation is discussed. This part represents the trends in research on taxation and clarifies the aspects of taxes that should be considered in an optimal tax system construction. These include solutions which stimulate taxpayer behavior, the economically and socially oriented objectives of taxation, and guides needed for tax equalization. The conclusions are focused on the tax rates in personal and corporate income tax and their influence on economic behavior of firms and individuals. The authors show different points of view on tax rate equalization and discuss its consequences.
    Źródło:
    Finansowy Kwartalnik Internetowy e-Finanse; 2014, 10, 1; 60-68
    1734-039X
    Pojawia się w:
    Finansowy Kwartalnik Internetowy e-Finanse
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-9 z 9

      Ta witryna wykorzystuje pliki cookies do przechowywania informacji na Twoim komputerze. Pliki cookies stosujemy w celu świadczenia usług na najwyższym poziomie, w tym w sposób dostosowany do indywidualnych potrzeb. Korzystanie z witryny bez zmiany ustawień dotyczących cookies oznacza, że będą one zamieszczane w Twoim komputerze. W każdym momencie możesz dokonać zmiany ustawień dotyczących cookies