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    Wyświetlanie 1-2 z 2
    Tytuł:
    The model of municipal education expenditures in Poland. Policy, budget and demography
    Autorzy:
    Guziejewska, Beata
    Majdzińska, Anna
    Powiązania:
    https://bibliotekanauki.pl/articles/22446536.pdf
    Data publikacji:
    2018
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    local-government finance
    budget policy
    education
    grants
    Opis:
    Research background: Municipal education expenditures finance the delivery of one of the key public services devolved by central government to lower levels of government. Traditional studies in this field are divided based on whether they consider socio-economic determinants or political factors within the new political economy. The study presented herein was undertaken to explore the role of demographic factors which are frequently ignored in research. Purpose of the article: This study seeks to identify which variables statistically significantly influence the level of education expenditures in municipalities. The empirical investigation is based on a sample of 2478 Polish municipalities and uses the 2016 Central Statistical Office data to analyse the correlations and regressions between municipal education expenditures and selected economic and socio-demographic factors. Methods: The parameters of the power and exponential model are estimated using the Generalised Least Squares Method. Findings & Value added: The results of the statistical analysis have shown a moderate, positive and significant correlation between municipalities' own revenue per capita and local share of education funding per capita. According to the regression analysis results, the model's explanatory variables accounted for 61% of the variance in municipal education expenditures per capita. The added value of the study is that it highlights the educational challenges related to the demographic situation in Poland that public authorities will soon have to address.
    Źródło:
    Equilibrium. Quarterly Journal of Economics and Economic Policy; 2018, 13, 3; 523-541
    1689-765X
    2353-3293
    Pojawia się w:
    Equilibrium. Quarterly Journal of Economics and Economic Policy
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    DESIGNING A REVENUE STRUCTURE IN LOCAL SELF-GOVERNMENT ENTITIES IN POLAND: TAXES VERSUS GRANTS
    Autorzy:
    Guziejewska, Beata
    Powiązania:
    https://bibliotekanauki.pl/articles/517116.pdf
    Data publikacji:
    2015
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    public finance
    fiscal relations
    grants
    local taxes
    self-government finance
    Opis:
    This paper discusses the problem of rational forming of the financing system for local self-government entities. The concept of fiscal federalism as well as the role and importance of own revenues and revenues from the state budget transfers, which are slightly different from other unitary countries, have been referred to in this context. The aim of this paper is to statistically analyze the selected categories of local self-government revenues in Poland with regard to the local self-government total revenue in 2013 and the total expenditure between 1999 and 2013. The study involved methods for the analysis of dynamics of mass phenomena such as, first of all, fixed base indexes, the average rate of change indicator and the correlation and regression coefficients from time series. The correlation and regression coefficients from time series were calculated with the first difference method. The results of study demonstrate a statistically significant role of transfer revenues in the expenditure (with the exception of voivodeships) and a statistically insignificant effect of sensu stricto own revenues in the case of cities with poviat status, poviats and voivodeships. The results reveal that the spending policy of local self-governments in Poland is highly dependent on a specific category of revenue, which is referred to as “other revenue” in the study, as a result of the inflow of EU funds. In the long term, once this specific, incidental source of revenue has been exhausted, the local self-government finance may face serious disruption. Such conclusions may serve as a practical contribution to the creation of an early warning mechanism in the shaping of present and future fiscal policies.
    Źródło:
    Equilibrium. Quarterly Journal of Economics and Economic Policy; 2015, 10, 3; 45-63
    1689-765X
    2353-3293
    Pojawia się w:
    Equilibrium. Quarterly Journal of Economics and Economic Policy
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-2 z 2

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