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Wyświetlanie 1-15 z 74
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:
Opinia w sprawie znaczenia zwrotu „najbliższa gmina lub powiat” z art. 90 ust. 3 ustawy z 7 września 1991 r. o systemie oświaty oraz kwestii możliwości złożenia korekty sprawozdań z wykorzystania dotacji
Opinion on the interpretation of Article 90 para. 3 of the Act of 7 September 1991 on the Educational System and the question of the acceptability of an adjustment of accounts on the use of grants
Autorzy:
Augustyniak-Górna, Teresa
Powiązania:
https://bibliotekanauki.pl/articles/11543135.pdf
Data publikacji:
2014
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
grants
local government
education
Opis:
The author provides an analysis of the phrase “the closest municipality or district”, which appears in Article 90 para. 3 of the Act and points out – following the Supreme Administrative Court – that it has the traits of a vague concept and does not always have to mean a neighboring (the closest) municipality or district. It may also refer to the municipalities with similar demographic or economic characteristics. In addition, it was pointed out that the correction of the annual settlement of grants provided by the local government unit for a private school under the provisions of the Tax Code are not permitted.
Źródło:
Zeszyty Prawnicze BAS; 2014, 4(44); 212-220
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Problemy efektywnego zarządzania długiem samorządowym
Problems of effective local government debt management
Autorzy:
Otczyk, Grzegorz
Felis, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/2197341.pdf
Data publikacji:
2021
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
local government
budget deficit
local government debt
effectiveness of debt management
local development
Opis:
The article presents the issues of effective management of local government debt. Local government debt can be seen as an effect of accumulated budget inequality. The considerations in the article concern the analysis of the sources of financing the activities of local government units and the effectiveness of their use in the context of maintaining an appropriate level of liquidity and meeting statutory standards. For this purpose, financial data of local government units for the years 2010–2020 were examined. The study was enriched with the results of research on the budget policy of municipalities on which the authors worked in previous years. It made it possible to trace the tendencies in the field of debt policy in local government units and to establish the challenges faced by representatives of local government authorities.
Źródło:
Studia BAS; 2021, 4(68); 171-194
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:
Utrzymanie porządku na chodnikach przylegających do posesji
Obligation to maintain order on sidewalks adjacent to a real estate
Autorzy:
Karolczak, Joanna M.
Powiązania:
https://bibliotekanauki.pl/articles/2216093.pdf
Data publikacji:
2019
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
commune
real estate
local government
Opis:
According to the Act on Maintaining Cleanliness and Order in Communes, real estate owners are obliged to maintain cleanliness and order by, inter alia, cleaning up mud, snow, ice and other pollutants from sidewalks adjacent to the real estate. The legislator did not differentiate the obligations of the owners in this respect, depending on the fact, whether the real estate was developed or not. A communal council may, in the form of a resolution being an act of local law, take over such obligations from the real estate owners for a flat-rate fee.
Źródło:
Zeszyty Prawnicze BAS; 2019, 1(61); 221-229
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Skutki prawne wejścia w życie rządowego projektu ustawy o wsparciu jednostek samorządu terytorialnego w związku z programem „Polski Ład” (druk sejmowy nr 1531)
Legal effects of the entry into force of the governmental Bill on Support for Local Self-government Units in connection with the Polish Deal Programme (Sejm Paper No. 1531)
Autorzy:
Gierach, Ewelina
Powiązania:
https://bibliotekanauki.pl/articles/2192837.pdf
Data publikacji:
2022
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
bill
local self-government
finances
Opis:
The solutions contained in the bill serve to implement the assumptions of the Polish Deal Programme, ensuring adjustment of the local self-government finance system to the challenges faced by local governments as a result of implementing the solutions of the Programme. The author points out the legislative shortcomings that can be removed at further stages of legislative proceedings.
Źródło:
Zeszyty Prawnicze BAS; 2022, 2(74); 241-246
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Projekt ustawy o przekazaniu na rzecz Węgier kodeksu "Epistola de laudibus augustae bibliothecae atque libri quatuor versibus scripti eodem argumento ad serenissimum Mathiam Corvinum Panoniae regem" (druk sejmowy nr 2008) – aspekt konstytucyjny
The bill on transferring to Hungary the codex Epistola de laudibus augustae bibliothecae atque libri quatuor versibus scripti eodem argumento ad serenissimum Mathiam Corvinum Panoniae regem (Sejm Paper No. 2008) – constitutional aspect
Autorzy:
Bajor-Stachańczyk, Małgorzata
Powiązania:
https://bibliotekanauki.pl/articles/2192833.pdf
Data publikacji:
2022
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
bill
monument
Constitution
local government
Opis:
The proposed regulation, which provides for ex lege deduction of ownership of a movable property belonging to a local government entity, requires consideration in terms of constitutional protection of communal property and the principle of self-government autonomy of local government units. The Act on the Protection and Care of Monuments allows a permanent removal of a monument on the basis of an appropriate permit, provided that the object has no particular value for cultural heritage, which is the case here. The bill thus sets a precedent by allowing the export of a relic of the past and its transfer to another country.
Źródło:
Zeszyty Prawnicze BAS; 2022, 2(74); 191-199
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Dopuszczalność finansowania (dofinansowania) inwestycji sakralnych niebędących zabytkami przez jednostki samorządu terytorialnego, w tym w ramach tzw. budżetu obywatelskiego
Opinion on the admissibility of funding (subsidizing) church projects other than historic monuments by self‑government entities, including by participatory budgeting
Autorzy:
Augustyniak‑Górna, Teresa
Powiązania:
https://bibliotekanauki.pl/articles/11542860.pdf
Data publikacji:
2014
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
budget
Church
local self‑government
Opis:
The author notes that under applicable law the local self‑government unit may provide financial support for church projects involving the reconstruction of historic monuments, as laid down in the Act on the Protection of Cultural Property. However, it is not clear whether they can support the construction, extension, reconstruction of chapels aimed at creating conditions for the operation of special pastoral service in local medical establishments and nursing units. However, funding of other church projects out of the budgets of self‑government units, including the construction and development of churches, is not allowed. The author points out that in the event that during the public consultation in the local community residents have chosen to implement projects (tasks), which are not related to the tasks of the municipality, this does not bear a duty to recognize them in the draft budget or local self‑government or in the approved budget. If the local self‑government authorities have taken such a decision, the regional chamber of audit should declare it null and void, due to non‑compliance with the law.
Źródło:
Zeszyty Prawnicze BAS; 2014, 2(42); 252-260
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Fundusze europejskie w finansowaniu rozwoju regionalnego i lokalnego przez samorząd terytorialny w Polsce
European Union funds for regional and local development in Poland
Autorzy:
Musiałkowska, Ida
Wiśniewski, Marcin
Powiązania:
https://bibliotekanauki.pl/articles/11541734.pdf
Data publikacji:
2017
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
regional and local development
financing of development
local government
EU funds
local government finance
Opis:
The authors look at the role of EU funds in financing of the regional and local development in Poland. Local government participates in the process of designing local and regional development. In order to implement its strategies and actions, local government units have to provide the sources of financing. EU funds, the instruments of the EU cohesion policy, are one of the biggest sources of cofinancing of development. Main areas of support and operational programmes employed by local government are discussed in this paper. The analysis covers the current multi-annual financial framework 2014–2020.
Źródło:
Studia BAS; 2017, 1(49); 87-107
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:
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:
Opinia na temat stosowania przepisów prawa dotyczących możliwości finansowania z budżetów jednostek samorządu terytorialnego (województwa) kosztów działalności zarządcy infrastruktury kolejowej, o których mowa w art. 38b ust. 4 ustawy z 28 marca 2003 r. o transporcie kolejowym
Opinion on the application of law in relation to the possibility of funding the operating costs of the railway infrastructure manager, referred to in Article 38b. para. 4 of the Act of 28 March 2003 on Railway Transport from the budgets of local government units (province) (BAS-WAL-1831-1815)
Autorzy:
Korolewska, Monika
Powiązania:
https://bibliotekanauki.pl/articles/6567764.pdf
Data publikacji:
2015
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
budget
local government
subsidies
railway transport
Opis:
Under the Act on Public Finances, earmarked subsidies from the budget of the local government unit may be provided for the purpose of financing current operations of the statutorily designated entity. There is no explicit statutory wording in the Act on Railway Transport, however, which may raise doubts as to the existence of the legal basis for the transfer of subsidy from the budget of the province to managers of the railway infrastructure, including railway lines with a range of urban, suburban or regional level. It is also difficult to find a reason to apply the practice of using an earmarked subsidy from the province budget to fund the operation of manager which cannot be financed from fees for the use of railway infrastructure.
Źródło:
Zeszyty Prawnicze BAS; 2015, 3(47); 234-241
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ocena projektu nowelizacji ustaw: o stosunku Państwa do Muzułmańskiego Związku Religijnego w RP oraz o stosunku Państwa do Karaimskiego Związku Religijnego w RP
Assessment of the Bill on Amending the Following Acts: on the State’s Attitude Towards the Muslim Religious Union in the Republic of Poland and on the State’s Attitude Towards the Karaim Religious Union in the Republic of Poland
Autorzy:
Jastrzębski, Robert
Powiązania:
https://bibliotekanauki.pl/articles/2206404.pdf
Data publikacji:
2020
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
government administration
Islam
minority
bill
religion
Opis:
The amendment to both acts, formally force since 1936, concerns the adaptation of their contents to the geographical area of the Polish state, which has been changed after the Second World War. The amendment has no practical legal significance. In the author’s opinion, one should strive to adopt two separate religious statutes on the basis of current legal regulations, rather than introducing changes regarding replacing geographical terms and names of state bodies.
Źródło:
Zeszyty Prawnicze BAS; 2020, 1(65); 144-152
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Możliwość odwołania członka organu uchwałodawczego jednostki pomocniczej gminy
A possibility to dismiss a member of a legislative body of an auxiliary unit of a commune
Autorzy:
Bińkowska-Artowicz, Beata
Powiązania:
https://bibliotekanauki.pl/articles/2215880.pdf
Data publikacji:
2020
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
commune
auxiliary unit
communal self-government
Opis:
In the case-law and in the literature on the subject, there is disagreement as to whether it is permissible to regulate in the statute of the auxiliary unit the principles and procedure for dismissal of a member of the resolution body of that auxiliary unit. Such a possibility also does not arise directly from the Act on Communal Self-government, as it does not regulate the issue of dismissal of members of legislative bodies coming from direct elections. If it is assumed that a community council had been given the opportunity to make decisions on specific matters related to the local community, then it is justified in the context of the interests of that community to discipline community councillors, e.g., depending on their attendance at the council sessions.
Źródło:
Zeszyty Prawnicze BAS; 2020, 2(66); 138-146
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zgodność z Konstytucją przepisu nowelizacji ustawy o odnawialnych źródłach energii oraz niektórych innych ustaw w zakresie terminu wejścia w życie
Conformity to the Constitution of a provision of the Bill to Amend to the Act on Renewable Energy Sources and Certain other Acts in Respect of the Date of Entry into Force
Autorzy:
Miaskowska-Daszkiewicz, Katarzyna
Powiązania:
https://bibliotekanauki.pl/articles/2216084.pdf
Data publikacji:
2020
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Constitutional Tribunal
taxes
local self-government
Opis:
The Sejm’s position is that the examined provision of the Act, which is being challenged by over a dozen communal and city councils, is in compliance with the principles of: non-retroactivity of the law, protection of trust towards the state and statutory law and constancy of tax law during a tax year, which are derived from the Constitution. The applicants demanded an examination of the constitutionality of the provision providing for a retroactive entry into force of the provisions giving new wording to the articles and the appendix to the Construction Law Act and the Act on Investments in Wind Farms. These provisions concern changes in the scope of the real estate tax on wind farms, which is the source of income for local self-government units. In the justification of the position, it was stated that the withdrawal from the cited constitutional principles is motivated by values approved in the Constitution.
Źródło:
Zeszyty Prawnicze BAS; 2020, 4(68); 245-278
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 74

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