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    Wyświetlanie 1-4 z 4
    Tytuł:
    Finansowanie środkami z Unii Europejskiej małych i średnich przedsiębiorstw w Polsce w latach 2007–2020
    Financing of small and medium-sized enterprises in Poland from European Union funds in 2007–2020
    Autorzy:
    Wyszkowska, Dorota
    Powiązania:
    https://bibliotekanauki.pl/articles/42821874.pdf
    Data publikacji:
    2024
    Wydawca:
    Kancelaria Sejmu. Biuro Ekspertyz i Oceny Skutków Regulacji
    Tematy:
    Cohesion Policy
    structural funds
    small and medium-sized enterprise (SME) sector
    competitiveness and innovation of SMEs
    Opis:
    After joining the European Union, Polish entrepreneurs, especially those in the small and medium-sized sector, gained the opportunity to be supported by non-repayable aid funds, mainly under the Cohesion Policy. They used these funds primarily for the expansion of production (service) capacities, research and development activities, implementation of innovations and training of human resources. Despite the need to meet numerous requirements, they eagerly sought EU funds because of their non-refundable nature. When analysing the available results of studies and analyses in the field of support to SMEs through EU non-reimbursable aid, it is difficult to assess clearly their importance for the functioning and development of the sector in question, in particular for the investment, innovation or R&D activities of SMEs. This is due to the fact that they were usually of a fragmentary nature. Effects were assessed in terms of the project system (tangible products) and not in terms of their importance for the functioning of the SME sector. This study is an attempt at a broader assessment of the significance of EU funding for SMEs, taking into account the author’s experience in preparing, evaluating and implementing projects co-financed by funds in the analysed sector. The subject of the analysis carried out in the study is the volume, directions and effects of support for the SME sector in Poland with EU funds, while the aim is to determine the importance of this support in the activities of the entities in this sector (excluding investments in human capital). The analysis covers the last two completed Cohesion Policy programming periods: 2007–2013 and 2014–2020. The data used for the analysis come from the sources of the Ministry responsible for the implementation of EU funds in Poland, the Polish Agency for Enterprise Development, and public statistics.
    Źródło:
    Studia BAS; 2024, 2(78); 71-96
    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:
    Tax expenditures w podatkach lokalnych w Polsce jako instrument lokalnej polityki podatkowej
    Tax expenditures in local taxes in Poland as an instrument of local tax policy
    Autorzy:
    Wyszkowska, Dorota
    Wyszkowski, Adam
    Powiązania:
    https://bibliotekanauki.pl/articles/2196948.pdf
    Data publikacji:
    2021
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    tax expenditures
    local tax policy in Poland
    taxing power
    goals of tax policy
    Opis:
    The subject of research was the size and diversity of use of tax expenditures by Polish municipalities with the goal to determine their relation to the local tax policy objectives. The authors used typical methods for social science, i.e., the methods of empirical cognition, observation in particular. In order to prove the influence of the municipal tax policy on the implementation of local tax policy objectives, the correlation analysis was used. The results show a considerable varied use of tax expenditures between Polish municipalities and a fairly significant relationship between the preferences used in local tax policy and the effects of its application assumed by local units. The results of this research can be used by decision-makers in the process of creating tax policy, especially in choosing proper elements of taxes, such as the categories of tax expenditures.
    Źródło:
    Studia BAS; 2021, 1(65); 103-126
    2080-2404
    2082-0658
    Pojawia się w:
    Studia BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Depopulacja i starzenie się ludności – konsekwencje dla finansów gmin w Polsce
    Depopulation and population ageing: implications for the finances of municipalities in Poland
    Autorzy:
    Wyszkowska, Dorota
    Wyszkowski, Adam
    Powiązania:
    https://bibliotekanauki.pl/articles/16539499.pdf
    Data publikacji:
    2023
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    depopulation
    population ageing
    municipal revenues and expenditures determined by the number and age structure of the population
    Opis:
    The object of the research undertaken in the article is to present the currently increasing demographic phenomena: depopulation and population ageing in Poland and their spatial differentiation, as well as their impact on the financial situation of municipalities. The authors used methods typical of social sciences, such as methods of empirical cognition. Correlation and regression analyses were used to demonstrate the impact of population size and structure on the revenues and expenditures of municipalities. The results indicate a significant differentiation of the described phenomena between municipalities in Poland and the relationship between specific categories of own revenue and current expenditures and the number of population. The relationship between the analysed variables is visible primarily in the case of shaping own revenue.
    Źródło:
    Studia BAS; 2023, 3(75); 27-53
    2080-2404
    2082-0658
    Pojawia się w:
    Studia BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-4 z 4

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