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Tytuł:
Wieloletnie planowanie finansowe a funkcjonowanie budżetu zadaniowego
Multiannual financial planning and performance‑based budget
Autorzy:
Owsiak, Stanisław
Powiązania:
https://bibliotekanauki.pl/articles/14729504.pdf
Data publikacji:
2013
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
multiannual financial planning
state budget
performance-based budget
budget forecasting
Polska
Opis:
This paper discusses the links between long-term financial planning and performance-based budgeting and assesses the beneficial effect that extension of financial period can produce. The article begins with presenting the rationale and advantages behind introduction of multiannual budget planning. In the second part the author looks at the legal framework for multiannual financial planning in Poland. Next, the connection between performance-based budgeting and multiannual financial plans and the strengths of the latter are covered.
Źródło:
Studia BAS; 2013, 1(33); 37-57
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Budżet zadaniowy Polski w świetle doświadczeń międzynarodowych
Performance‑based budget in Poland in comparison with other countries
Autorzy:
Szpringer, Zofia
Powiązania:
https://bibliotekanauki.pl/articles/14729243.pdf
Data publikacji:
2013
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
performance-based budget
state budget
comparative research
OECD
Polska
Opis:
The author presents the current state of performance budgeting in Poland in the light of the comparative research conducted by the Ministry of Finance during the study visits abroad and the results of analyses carried out by the OECD experts. The first section of the paper provides an overview of the performance-based budgeting in several countries (historical background, rationale behind implementation, methods and tasks). Next, selected aspects of performance-based budgeting in Poland are covered. The final section highlights the conclusions and recommendations provided by the OECD.
Źródło:
Studia BAS; 2013, 1(33); 9-36
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wydatki majątkowe polskich gmin i miast na prawach powiatu jako element koncepcji zielonej klasyfikacji budżetowej (green budget tagging)
Capital expenditures of Polish municipalities and cities with powiat status as an element of the green budget tagging concept
Autorzy:
Budzeń, Daniel
Marchewka-Bartkowiak, Kamilla
Powiązania:
https://bibliotekanauki.pl/articles/2230938.pdf
Data publikacji:
2023
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
green budgeting
green budget tagging
budget expenditures
green
public finance
Opis:
The article presents the concept of green budget tagging to estimate the level and structure of green budget expenditures of local government units in Poland. On the basis of the conducted research, it was found that incurring expenditures for environmentally sustainable purposes are also differentiated due to the functions of municipalities. In addition, the amount of green budget expenditures is determined by co-financing from foreign funds. The obtained results form the background to practical application of the concept of green budget tagging for the purposes of, e.g., the implementation of financial policy aimed at achieving climate and sustainable goals by local government units in Poland.
Źródło:
Studia BAS; 2023, 2(74); 89-108
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Przepływy finansowe jako miara wartości budżetu państwa – analiza na przykładzie Polski w okresie 10 lat
Financial flows as a measure of value of the state budget – case of Poland
Autorzy:
Marchewka-Bartkowiak, Kamilla
Powiązania:
https://bibliotekanauki.pl/articles/11541691.pdf
Data publikacji:
2017
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
state budget in Poland
financial flows
value of state budget
Opis:
The author claims that total financial flows within the state budget should be the basis for calculating its value and a key element of public finance management. The article analyses the financial flows within the state budget in Poland in 2007–2016. It also explores the reasons for fluctuations in the budget value and its structure.
Źródło:
Studia BAS; 2017, 4(52);  39-52
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Reguły fiskalne zarządzania finansami publicznymi
Fiscal rules for public financial management in Poland
Autorzy:
Walasik, Artur
Powiązania:
https://bibliotekanauki.pl/articles/11542176.pdf
Data publikacji:
2016
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
fiscal rules
public finance
budget deficit
public debt
state budget
Opis:
The aim of the paper is to discuss numerical fiscal rules implemented in the Public Finance Act in light of security, exposure to risk and instability of public finance. The author comments on robustness of these rules and their influence on political pressure of budgetary process and impact of economic processes. The author claims that both market economy and democracy create the environment of public finance management. It is widely accepted to implement numerical fiscal rules into system of public finance, as such rules allow to build the mechanisms of security for process of collecting public revenues as well as executing public expenditure. Therefore, the proper construction of numerical fiscal rules grows plausibility and ensures independence of public finance from political pressure.
Źródło:
Studia BAS; 2016, 3(47); 73-87
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Budżet Unii Europejskiej a budżet państwa Polski
EU budget and Poland’s government budget
Autorzy:
Szpringer, Zofia
Powiązania:
https://bibliotekanauki.pl/articles/16539528.pdf
Data publikacji:
2012
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
financial policy
budgetary policy
EU budget
government budget
EU funds
Opis:
In this article, the author discusses selected aspects of Poland’s government budget in the wider context of the EU budget, with particular focus on connections and interactions between the two governments. The paper begins by providing a review of legal regulations concerning EU funds as they apply to national government. Next, the specific character of EU budget and its features are explained. In conclusion, the author discusses linkages between the EU budget and Poland’s national budget.
Źródło:
Studia BAS; 2012, 3(31); 133-160
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Siedem lat wdrażania budżetu zadaniowego – refleksje i prognozy
Predictions about performance‑based budget implementation in Poland
Autorzy:
Misiąg, Wojciech
Powiązania:
https://bibliotekanauki.pl/articles/14729953.pdf
Data publikacji:
2013
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
state budget
performance-based budget
audit
Supreme Audit Office
Polska
Opis:
The article presents a multi-faceted evaluation of the design and implementation of performance-based budget in Poland. In the beginning the author introduces the rationale behind the performance budgeting. Next, the methodology applied to performance-based budgeting is covered (various tasks, measures, indicators). In the final section the author introduces the results of the audit conducted by the Polish Supreme Audit Office in the Ministry of Finance and selected government units at the turn of 2011 and 2012.
Źródło:
Studia BAS; 2013, 1(33); 85-102
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Budżet zadaniowy w Polsce – osiągnięcia i wyzwania
Performance‑based budget in Poland – achievements and challenges
Autorzy:
Postuła, Marta
Powiązania:
https://bibliotekanauki.pl/articles/14729725.pdf
Data publikacji:
2013
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
state budget
performance-based budget
public funds management
public finances
Polska
Opis:
The author presents performance-based budgeting using a threefold typology by Teresa Curristine (i.e. presentational performance budgeting, performance-informed budgeting and direct formula performance budgeting) and argues that for the 2006–2012 period Poland can be placed in the first category. In the next part of the article the author introduces and discusses crucial factors for further implementation of the performance-based budget: its legal basis, knowledge of politicians and experts involved in budgetary works, defining objectives and performance measures.
Źródło:
Studia BAS; 2013, 1(33); 59-83
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wyzwania polityki fiskalnej dla państw Unii Europejskiej w dobie pandemii COVID-19
Fiscal policy challenges for the European Union member states in times of COVID-19
Autorzy:
Wildowicz-Szumarska, Anna
Powiązania:
https://bibliotekanauki.pl/articles/2197322.pdf
Data publikacji:
2021
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
fiscal policy
fiscal instruments
budget balance
Opis:
The aim of the article is to explore the size and the structure of fiscal packages, implemented in response to the crisis caused by COVID-19, from the point of view of their impact on the security and stability of public finance. The first section provides an overview of the economic theory on the role of fiscal policy, including the causes of fiscal intervention. Next, difficulties in conducting fiscal policy under the conditions of pandemic are presented. In addition, fiscal instruments and their size are analysed in the context of their influence on budget results. In conclusion, it is claimed that fiscal packages should be temporary and targeted in order not to create a permanent burden on public finance, ensuring budget neutrality in the medium term. The empirical analysis expands the current knowledge on potential effects of fiscal policy implemented under the crisis conditions and low interest rates, when macroeconomic stabilisation can only be ensured through fiscal policy instruments, despite the accompanying fiscal costs related to the increase in public debt.
Źródło:
Studia BAS; 2021, 3(67); 117-132
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Budżet zadaniowy w samorządach terytorialnych – analiza wyników badania ankietowego oraz studium przypadków na przykładzie miast na prawach powiatu
Performance‑based budget in local governments – an empirical study
Autorzy:
Korolewska, Monika
Marchewka-Bartkowiak, Kamilla
Powiązania:
https://bibliotekanauki.pl/articles/14731461.pdf
Data publikacji:
2013
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
performance-based budget
state budget
efficiency of public spending
public finance management
local government
city countries
Polska
Opis:
The authors present performance-based budgeting in Polish local governments. The paper is based on survey results and the case studies on the example of city countries. The aim of the survey was to identify opportunities and challenges for performance-based budgeting in local governments. In the first section, the legal basis for performance budgeting in local governments is introduced. Next, the results of the research conducted in 2012 among local governments by the Bureau of Research are discussed. In the final section, the results of the additive qualitative study on performance budgeting in Polish cities are presented.
Źródło:
Studia BAS; 2013, 1(33); 161-188
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zróżnicowanie regionalne Unii Europejskiej w świetle unijnej polityki spójności
Regional differentiation of the European Union in the light of the EU cohesion policy
Autorzy:
Adamiec, Jolanta
Powiązania:
https://bibliotekanauki.pl/articles/11541706.pdf
Data publikacji:
2017
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
regional development
cohesion policy
structural funds
EU budget
Opis:
The article looks at the differences in the level of development of the EU regions and discusses the evolution and current principles of the EU cohesion policy. It concludes with setting out the present debate on the models of the future financial framework of the EU policy, which will substantially influence the new architecture of the cohesion policy.
Źródło:
Studia BAS; 2017, 3(51); 51-78
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wpływy budżetowe ze sprzedaży uprawnień do emisji gazów cieplarnianych w systemie ETS oraz możliwe warianty ich alokacji
Potential methods of allocating budgetary revenues, which are generated through auction of emission rights in the Emission Trading System
Autorzy:
Marchewka-Bartkowiak, Kamilla
Powiązania:
https://bibliotekanauki.pl/articles/16539511.pdf
Data publikacji:
2012
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
emission trading
state budget
CO2
climate policy
Opis:
In this paper the author presents an analysis of options for registering and allocating funds from the sale of rights to greenhouse gas emissions in the state budget, taking into account their volume and impact resulting from the preliminary estimates of selected research institutions and relevant EU legislation recommendations. The analysis applies to the EU countries, with a particular emphasis on Poland. It also describes proposed changes in the EU budget for 2014–2020 regarding climate policy and discusses new solutions in this field.
Źródło:
Studia BAS; 2012, 1(29); 137-160
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Budżet zadaniowy w systemie zintegrowanego zarządzania rozwojem – możliwości, dylematy, obawy
Performance‑based budget in the integrated development management system
Autorzy:
Słodowa-Hełpa, Małgorzata
Powiązania:
https://bibliotekanauki.pl/articles/14730656.pdf
Data publikacji:
2013
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
performance-based budget
long-term financial plan
integrated management of development
strategic planning
participatory budget
efficiency of public spending
Polska
Opis:
This article presents issues related to the implementation of performance-based budget in Poland and the arguments justifying the need for further strengthening activities in this area. The first section presents obstacles and concerns related to this new budget system raised by the experts. Next, the process of implementation of the performance budgeting is covered, with particular focus on the changes within the scope of organisation and coordination. The author discusses the connection between performance-based budgeting and strategic planning, in particular with the mid-term integrated strategies 2012–2020. In conclusion, she stresses the need for corrections and deepening the discussion on effective performance-based budgeting in Poland.
Źródło:
Studia BAS; 2013, 1(33); 103-125
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Analiza podstawowych kategorii budżetowych w krajach Unii Europejskiej
Characteristics of the main categories of government budget in UE member states
Autorzy:
Smołkowska, Urszula
Powiązania:
https://bibliotekanauki.pl/articles/11542179.pdf
Data publikacji:
2016
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
sovereign debt
budget deficit
public finance
European Union
COFOG
Opis:
The paper provides an overview of public finances in the EU member states. The author compares selected indicators, including budget deficit, government debt, government revenue and its sources, as well as government expenditures by COFOG (Classification of the Functions of Government). Particular attention is given to general government expenditures. The author also highlights similarities and differences between general government in Poland and other EU member states. The papers concludes with some remarks regarding challanges to improve the conditions of public finances.
Źródło:
Studia BAS; 2016, 3(47); 127-149
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ewolucja systemu płatności bezpośrednich w UE, ze szczególnym uwzględnieniem sytuacji w Polsce
Direct payments to farmers in Poland and EU member states
Autorzy:
Biernat-Jarka, Agnieszka
Powiązania:
https://bibliotekanauki.pl/articles/11542186.pdf
Data publikacji:
2016
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
agriculture
budget
direct payments
European Union
Common Agriculture Policy
Opis:
The article looks at the changes in the system of direct payments in the EU. The first section briefly examines the history of direct payments and models of payments in the EU. In the second section, the author presents the level of financing of direct payments and examines disparities in terms of average payments per hectare among the EU member states. In the final section of the article, the main focus is placed on the new system of direct payments in Poland. This new regulation introduces better targeted and equally distributed scheme and imposes environmental requirements on the farms.
Źródło:
Studia BAS; 2016, 4(48); 37-54
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 25

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