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Wyszukujesz frazę "LOCAL GOVERNMENT UNITS" wg kryterium: Wszystkie pola

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    Wyświetlanie 1-15 z 15
    Tytuł:
    Finansowanie zadań zlecanych jednostkom samorządu terytorialnego
    Financing of tasks delegated to local government units
    Autorzy:
    Malinowska-Misiąg, Elżbieta
    Powiązania:
    https://bibliotekanauki.pl/articles/11541681.pdf
    Data publikacji:
    2017
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    delegated tasks
    special-purpose subsidies
    local government in Poland
    underfunding of local government units
    Opis:
    This article looks at the issues related to financing of the Polish central government’s tasks which by law are delegated to local government units. It first discusses some legal issues connected with responsibility for delegated tasks, as well as problems with underfinancing of these tasks. Next, it provides an overview of the scope of delegated tasks, and looks at financial analyses of special-purpose grants for delegated tasks, which depend on the type of the local government units and their location. The article concludes with the discussion of possible solutions to the problems raised.
    Źródło:
    Studia BAS; 2017, 4(52); 53-77
    2080-2404
    2082-0658
    Pojawia się w:
    Studia BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Samodzielność dochodowa jednostek samorządu terytorialnego – aspekty teoretyczne
    Revenue autonomy of local government units: theoretical aspects
    Autorzy:
    Szołno-Koguc, Jolanta
    Powiązania:
    https://bibliotekanauki.pl/articles/2196943.pdf
    Data publikacji:
    2021
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    local government in Poland
    local government units
    local finance
    revenue autonomy
    Opis:
    The article provides an analysis of the essence, scope and basic determinants of the revenue autonomy of local government units in Poland. The considerations are theoretical, based on a critical review of the relevant literature and on the analysis of the most important legal acts determining the Polish legal and financial system of local government. What is worth emphasizing is that autonomy is the paramount value of local government. In accordance with Polish constitutional law, local government bodies participate in the exercise of public authority, perform public tasks in their own name and under their own responsibility, and require autonomy that is subject to judicial protection. The autonomy of local government units is a complex and multifaceted issue. It can and should be considered with regard to legal, organizational, political, property, economic and financial aspects. Financial autonomy, especially in terms of revenues, plays a significant role in activities and development prospects of local government units.
    Źródło:
    Studia BAS; 2021, 1(65); 9-20
    2080-2404
    2082-0658
    Pojawia się w:
    Studia BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Udziały jednostek samorządu terytorialnego w podatkach państwowych
    Shares of local government units in national taxes
    Autorzy:
    Wójtowicz, Katarzyna
    Powiązania:
    https://bibliotekanauki.pl/articles/2196950.pdf
    Data publikacji:
    2021
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    local government in Poland
    tax sharing
    local government units
    income taxes
    fiscal federalism
    Opis:
    The aim of this paper is to explore the rationale for the reform of the shares of local government units (LGUs) in national income taxes in Poland as well as to evaluate the selected proposals for changes in this area. The paper begins by outlining the definition and the basic features of tax sharing in the context of fiscal federalism. The next section provides an overview of the tax shares operating in some OECD countries. The main part of the article focuses on the key principles of the tax sharing system in Poland. The author briefly examines the fiscal efficiency of this source of local revenue in different types of Polish LGUs and the most significant dysfunctions of Polish local tax shares. The final section investigates the most important proposals for the reform of tax sharing and discusses their advantages and disadvantages.
    Źródło:
    Studia BAS; 2021, 1(65); 147-169
    2080-2404
    2082-0658
    Pojawia się w:
    Studia BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Nowe rozwiązania w finansowaniu jednostek samorządu terytorialnego
    New methods in financing local government units in Poland
    Autorzy:
    Kańduła, Sławomira
    Powiązania:
    https://bibliotekanauki.pl/articles/11542181.pdf
    Data publikacji:
    2016
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    municipal PIT
    fiscal equalisation
    expenditure needs
    performance-oriented grants
    Opis:
    The aim of the article is to present and assess new solutions of financing local government units in Poland. The author claims that dysfunctions in the system of their financing create negative effects on the functioning of the local government. The paper begins with a review of the most important of these dysfunctions. The next sections discuss the concept of the so-called municipal (local) PIT and outline the problems of equalizing the differences in expenditure needs of municipalities and providing them with performance-oriented grants.
    Źródło:
    Studia BAS; 2016, 3(47); 151-172
    2080-2404
    2082-0658
    Pojawia się w:
    Studia BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Dłużne papiery wartościowe w finansowaniu jednostek samorządu terytorialnego w Polsce
    Debt securities in financing local government units in Poland
    Autorzy:
    Wiśniewski, Marcin
    Powiązania:
    https://bibliotekanauki.pl/articles/2197343.pdf
    Data publikacji:
    2021
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    local government
    public debt
    capital market
    bonds
    Opis:
    The aim of the paper is to show the importance of the capital market for local government units. These entities often use repayable financing of their tasks, including capital market instruments, bonds in particular. First, the article reviews the legislation on the use of debt instruments by local government units in Poland. Second, on the basis of a quantitative study of data characterising the local government bond market, an assessment of the importance of bonds for the financing of local governments is presented.
    Źródło:
    Studia BAS; 2021, 4(68); 131-146
    2080-2404
    2082-0658
    Pojawia się w:
    Studia BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Samodzielność dochodowa jako determinanta zdolności kredytowej jednostki samorządu terytorialnego
    Revenue autonomy as a determinant of the creditworthiness of a local government unit
    Autorzy:
    Budzeń, Daniel
    Głębski, Adam
    Powiązania:
    https://bibliotekanauki.pl/articles/2197345.pdf
    Data publikacji:
    2021
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    local finances
    local government units
    income autonomy
    local debt
    Opis:
    The aim of this paper is to identify the relationship between non-returnable sources of financing for local development and the ability to repay and service the debt by local government units in Poland. The formulated research problem becomes particularly important in the situation of limiting the level of own-source revenues (reduction of income independence) due to the influence of external factors, independent from local authorities. The research was carried out on the entire population of local government units in Poland, considering their statutory types, municipalities, powiats, cities with powiat status, and voivodeships. The existence of a strong correlation between own-source revenues and the operating surplus was confirmed. The obtained results indicate that it is possible to assess creditworthiness, taking into account own-source revenue and the operating surplus.
    Źródło:
    Studia BAS; 2021, 4(68); 85-105
    2080-2404
    2082-0658
    Pojawia się w:
    Studia BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Zaangażowanie jednostek samorządu terytorialnego w Polsce w tworzenie instytucji wspierających przedsiębiorczość
    Local government units’ commitment to establishing business environment institutions in Poland
    Autorzy:
    Grycuk, Adrian
    Russel, Piotr
    Powiązania:
    https://bibliotekanauki.pl/articles/14526101.pdf
    Data publikacji:
    2014
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    local business environment institutions
    local government units
    Polska
    entrepreneurship
    special economic zones
    local government
    Opis:
    The article investigates selected aspects of local government’s commitment to supporting entrepreneurship in Poland. It begins by describing major business environment institutions which can be established or co‑established by Polish local government units. In the next section the authors present the results of the empirical study conducted in 2012 by the Bureau of Research of the Chancellery of the Sejm. The main focus is placed on the level of engagement of rural communes, urban and rural communes, municipalities, cities with powiat (county) rights and powiats in establishing institutions which support local entrepreneurs. In the next section the case of special economic zones, which can also be co‑founded and supported by local government, is briefly examined. The final section reports on organisational solutions which foster cooperation and information exchange between local government units and entrepreneurs.
    Źródło:
    Studia BAS; 2014, 1(37); 65-83
    2080-2404
    2082-0658
    Pojawia się w:
    Studia BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Władztwo podatkowe państwa i samorządu terytorialnego w zakresie podatków dochodowych – model scentralizowany czy zdecentralizowany?
    State tax authority and income tax collection. A centralized or decentralized model?
    Autorzy:
    Kulicki, Jacek
    Powiązania:
    https://bibliotekanauki.pl/articles/11364387.pdf
    Data publikacji:
    2018
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    personal income tax
    corporate income tax
    local government units
    tax authority
    Opis:
    The paper overviews the division of competences between the central government and local government units regarding tax authority in the field of income taxation of natural and legal persons. The author looks at the following issues: income taxes as a source of own revenue of local government units, division of tasks and competences in the field of establishing rules regarding income tax, entitlement of local government units to their rates and collection. In the last section of the paper he presents conclusions and recommendations on the division of tasks and competences between the central government and local government units regarding the income tax collection.
    Źródło:
    Studia BAS; 2018, 2(54); 93-112
    2080-2404
    2082-0658
    Pojawia się w:
    Studia BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Refinansowanie długu lokalnego w Polsce
    Refinancing local debt in Poland
    Autorzy:
    Budzeń, Daniel
    Powiązania:
    https://bibliotekanauki.pl/articles/11542183.pdf
    Data publikacji:
    2016
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    refinancing risk of local debt
    debt of local government units
    public debt
    Opis:
    The article explores the significance of local debt refinancing risk and ways to prevent its occurrence. For this purpose, the author introduces the concept of ratio of average debt maturity of a local government unit. The author presents the test results of the refinancing risk of the local debt in Poland in 2011–2015. Definition of local debt is also discussed, as well as a review of objectives and risks associated with the management of public debt.
    Źródło:
    Studia BAS; 2016, 3(47); 197-219
    2080-2404
    2082-0658
    Pojawia się w:
    Studia BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Rola samorządu terytorialnego w finansowaniu polityki kulturalnej w Polsce w latach 1990–2015
    The role of local self-government in financial support for cultural policies in Poland between 1990 and 2015
    Autorzy:
    Kukołowicz, Tomasz
    Modzelewska, Marlena
    Siechowicz, Paweł
    Wiśniewska, Aleksandra
    Powiązania:
    https://bibliotekanauki.pl/articles/11541896.pdf
    Data publikacji:
    2016
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    culture
    local government units
    European Union
    cultural institutions
    public funding of culture
    Opis:
    This article describes the changes in cultural policies in Poland which were triggered by the introduction of autonomous local self-governments in 1990 and 1998. The paper begins with a short presentation of the history of the decentralization of public authority and public funding of culture. Then competences of the Ministry of Culture and local governments in various cultural areas are compared. In the third part the authors focus on the accessibility of EU funds and its influence on the cultural sector. In next part the budgetary plans of local government units and actual expenditure on culture are compared. The concluding remarks present an overview of the changes which took place between 1990 and 2015. The article includes analysis based on data from the Central Statistical Office of Poland and from the Ministry of Finance.
    Źródło:
    Studia BAS; 2016, 2(46); 229-250
    2080-2404
    2082-0658
    Pojawia się w:
    Studia BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Budżet obywatelski jako przejaw aktywności społecznej – analiza doświadczeń na przykładzie jednostek samorządu terytorialnego
    Participatory budgeting as a form of civic activity in the Polish local government units
    Autorzy:
    Korolewska, Monika
    Marchewka-Bartkowiak, Kamilla
    Powiązania:
    https://bibliotekanauki.pl/articles/11542294.pdf
    Data publikacji:
    2015
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    participatory budgeting
    civil society
    public governance
    Opis:
    Participatory budgeting as a form of civic activity in the Polish local government units: an analysis of experience. The article presents the results of a research conducted by the Bureau of Research of the Chancellery of the Sejm on the first experiences with participatory budgeting in selected local government units in Poland, which is one of the newest initiatives undertaken within a broader concept of public governance. The authors also assess the current state and perspectives for participatory budgeting.
    Źródło:
    Studia BAS; 2015, 4(44); 123-140
    2080-2404
    2082-0658
    Pojawia się w:
    Studia BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Partnerstwo publiczno‑prywatne jako forma finansowania samorządowych inwestycji infrastrukturalnych. Szanse i zagrożenia. Dostępność finansowania długoterminowego dla projektów PPP
    Public‑private partnership as a tool of financing infrastructure projects by the Polish local and regional authorities
    Autorzy:
    Sawicki, Tomasz
    Powiązania:
    https://bibliotekanauki.pl/articles/14722275.pdf
    Data publikacji:
    2014
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    bankability
    long‑term financing
    local government units
    public‑private partnership
    Polska
    project finance
    risk transfer
    Opis:
    The author presents public‑private partnership as a formula for financing infrastructure investment needs of the Polish local and regional authorities, as well as availability of financing for such projects. The first section of the paper briefly examines rationale for the use of public‑private partnership, including budgetary reasons and value‑for‑money concept. Next, the effectiveness of public‑private partnership, opportunities and threats related to this form of public services provision are presented. Finally, the author discusses the question of bankability and assessment of public‑private projects, in general and in the Polish market conditions as well.
    Źródło:
    Studia BAS; 2014, 3(39); 159-180
    2080-2404
    2082-0658
    Pojawia się w:
    Studia BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Fundusze Unii Europejskiej a wydatki inwestycyjne gmin w Polsce w latach 2010–2020
    European Union funds and investment expenditures of local government units in Poland in 2010–2020
    Autorzy:
    Wyszkowska, Dorota
    Wyszkowski, Adam
    Powiązania:
    https://bibliotekanauki.pl/articles/2197346.pdf
    Data publikacji:
    2021
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    European Union funds
    investment expenditures
    local development
    Opis:
    The subject of the research undertaken in the article is an attempt to describe the size and differentiation of non-returnable aid from the European Union funds used by local government units in Poland and to determine their relationship with (impact on) the amount of investment expenditures of these units. The authors used methods typical of social sciences, such as the methods of empirical cognition. Correlation and regression analyses were used to demonstrate the impact of EU funds on the amount of investment expenditure of municipalities. The results of the analyses indicate a significantly diversified use of EU non-returnable funds between municipalities and a varied relationship between the amount of EU funds obtained and the amount of investment expenditures by type of municipality. The relationship between the analysed variables is visible in the case of urban municipalities and cities with powiat status, as opposed to rural and urban-rural municipalities.
    Źródło:
    Studia BAS; 2021, 4(68); 67-84
    2080-2404
    2082-0658
    Pojawia się w:
    Studia BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Źródła finansowania zadań oświatowych JST w latach 2012–2016 ze szczególnym uwzględnieniem miast na prawach powiatu
    Sources of financing educational tasks of Polish local government units in 2012–2016 with particular focus on the cities with county rights
    Autorzy:
    Nucińska, Joanna
    Powiązania:
    https://bibliotekanauki.pl/articles/11541684.pdf
    Data publikacji:
    2017
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    economics of education
    financing of education
    budgetary expenditures
    non-budgetary revenue dedicated account
    educational subsidy
    Opis:
    The article analyses public spending on education at the local level in Poland in the last 5 years. It begins with outlining the legal regulations and financial conditions of providing education by local government units. Next, the author compares budgetary and non-budgetary sources of financing education by local government, the cities with county rights, and the city Lublin. Special attention is given to the educational component of general subsidies from state budget as the main source of education funding in Poland. The article concludes that complicated system of financing education strongly determines local government units’ decisions.
    Źródło:
    Studia BAS; 2017, 4(52); 79-100
    2080-2404
    2082-0658
    Pojawia się w:
    Studia BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Subwencja i dotacje z budżetu państwa – funkcje, zasady przyznawania oraz rola w tworzeniu dochodów jednostek samorządu terytorialnego w Polsce
    Unconditional and conditional grants from the central budget – functions, transfer rules and role in generating revenues of local and regional government units in Poland
    Autorzy:
    Śmiechowicz, Joanna
    Powiązania:
    https://bibliotekanauki.pl/articles/2197347.pdf
    Data publikacji:
    2021
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    subsidies
    specific grants
    unconditional and conditional grants
    transfer revenues of local and regional government units
    functions of subsidies and specific grants
    Opis:
    The article focuses on the functions, types, transfer rules and principles of granting of subsidies and specific grants from the state budget to local government units in Poland, however, it also contains international references. The author indicates the key issue related to the use of transfer revenues in financing local government units. Special attention is given to the analysis and assessment of importance and the change in the share of transfer revenues for municipalities, cities with powiat status, powiats and voivodeships for creating their budgetary revenues in 2010–2020. The research was based on data obtained from the database of Statistics Poland.
    Źródło:
    Studia BAS; 2021, 4(68); 41-66
    2080-2404
    2082-0658
    Pojawia się w:
    Studia BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-15 z 15

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