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    Wyświetlanie 1-9 z 9
    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:
    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:
    Skutki prawne zaciągania przez samorządy terytorialne kredytów konsolidacyjnych w świetle obowiązujących regulacji ustawy o finansach publicznych wraz z oceną możliwości dokonania zmian w tym zakresie
    Legal effects of contracting consolidation credits by local self-governments in the light of current provisions of the Act on Public Finances, along with an assessment of the possibility of future changes in this respect
    Autorzy:
    Dzwonkowski, Henryk
    Powiązania:
    https://bibliotekanauki.pl/articles/2215761.pdf
    Data publikacji:
    2018
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    public finance
    credit
    local self-government
    debt
    Opis:
    Within the current state of law, all activities related to contracting a consolidation credit must be included as a revenue and expenditure in the budgetary resolution of a local self-government unit, at the same time affecting the amount of an individual debt ratio. There is no legal basis for directing instructions to the Regional Audit Chambers to change an interpretation of the currently binding legal norms. An amendment to the Act on Public Finances is in the process of drafting, aiming at making possible for local self-government entities to restructure debt through, inter alia, repayment of the existing debt with a new, more favorable consolidation debt.
    Źródło:
    Zeszyty Prawnicze BAS; 2018, 3(59); 188-197
    1896-9852
    2082-064X
    Pojawia się w:
    Zeszyty Prawnicze BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Upoważnienie do zaciągania zobowiązań na rzecz jednostek samorządu terytorialnego jako naruszenie dyscypliny finansów publicznych
    Authorisation to incur liabilities for local government units as a breach of public finance discipline
    Autorzy:
    Sekuła, Alicja
    Garbacz, Grzegorz
    Powiązania:
    https://bibliotekanauki.pl/articles/23352254.pdf
    Data publikacji:
    2023
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    public finance discipline
    public finances
    liabilities
    local government units
    Opis:
    The article defines two concepts: financial obligations and incurrence of obligations, as well as characterises the issue of the subjective and objective incurring of liabilities. This problem was analysed from the point of view of violation of public finance discipline, which may occur at various stages of incurring liabilities. Three case studies regarding unlawful incurring were also discussed.
    Źródło:
    Zeszyty Prawnicze BAS; 2023, 2(78); 25-45
    1896-9852
    2082-064X
    Pojawia się w:
    Zeszyty Prawnicze BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Finansowanie budowy dróg publicznych w Polsce oraz wybrane prawne aspekty partnerstwa publiczno-prywatnego jako dodatkowej formy realizacji tych inwestycji
    Financing of construction of public roads in Poland and selected legal aspects of public-private partnership as an additional form of realization of these investments
    Autorzy:
    Kozłowski, Krzysztof
    Powiązania:
    https://bibliotekanauki.pl/articles/11541688.pdf
    Data publikacji:
    2017
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    public tasks
    public roads
    public finance
    state budget
    local government
    public-private partnership
    Opis:
    The article focuses on the construction of public roads in Poland. In the introductory section the basic rules for financing such investments are discussed. It is highlighted that investment in road infrastructure is very expensive for the state budget and local government, even with financial support from the EU funds. In this context, public legal partnership (PPP) has become a very useful and cost-effective institution for carrying out public tasks. This article describes the possible partners of PPP and the legal nature of the related contract, highlighting the three main types of public-law partnerships that can be applied to the construction of public roads in Poland. The article concludes with recommendations regarding legislation governing the construction of public roads and public-private partnership.
    Źródło:
    Studia BAS; 2017, 4(52); 143-164
    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:
    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:
    Prawnofinansowa ocena art. 25 ustawy o finansowaniu zadań oświatowych
    Legal and financial evaluation of Article 25 of the Act on Financing of Educational Tasks
    Autorzy:
    Dzwonkowski, Henryk
    Powiązania:
    https://bibliotekanauki.pl/articles/2211821.pdf
    Data publikacji:
    2018
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    subsidies
    education
    public finance
    constitution
    local self-government
    school
    dotacje
    edukacja
    finanse publiczne
    konstytucja
    oświata
    samorząd terytorialny
    szkoła
    Opis:
    As a consequence of the solution provided by Article. 25 of the Act and solutions planned at the level of the Regulation on the manner of dividing the educational part of the general subsidy for local government units in 2018, the previous subsidy calculated with consideration of the number students of particular types of schools (including general secondary schools for adults, post-secondary schools) has been divided into two parts: “for participation in classes”, which is unconditional and “for passed exam”, which is conditional and depends on the effectiveness of education. This solution implements a postulate of the Supreme Chamber of Control. As a result of the adopted solutions in case of schools with low level of passing of exams, a subsidy applied to them will be lower than before. Finally, there may be a significant reduction in the amounts of subsidies concerning to adult students in relation to the current level. If the new solution is not neutral for subsidized institutions, violations of the rule of equal treatment of entities running educational institutions may occur.
    Źródło:
    Zeszyty Prawnicze BAS; 2018, 1(57); 206-223
    1896-9852
    2082-064X
    Pojawia się w:
    Zeszyty Prawnicze BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Ocena art. 25 ustawy o finansowaniu zadań oświatowych
    Evaluation of Article 25 of the Act on Financing Educational Tasks
    Autorzy:
    Czarny, Piotr
    Powiązania:
    https://bibliotekanauki.pl/articles/2211994.pdf
    Data publikacji:
    2018
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    subsidies
    education
    public finance
    constitution
    local self-government
    school
    dotacje
    edukacja
    finanse publiczne
    konstytucja
    oświata
    samorząd terytorialny
    szkoła
    Opis:
    The opinion refers to the allegation that Article 25 of the act introduces different treatment of public schools run by local self-government units and public schools run by other entities. Running a public school is the most important feature in terms of entitlement to receive subsidies from the state budget and budgets of local self-government units. As to the amount of the subsidy (and the method of its calculation), the question of the legal status of the entity running a school is an important issue. Public schools run by local government units are budgetary units of the public finance sector. Budgetary units are subject to various restrictions, which do not apply to other entities. It cannot be a priori recognized that the financing schools in both cases must be based on absolutely the same – in formal terms – principles. Criterion provided by Article 25 para. 3 of the Act causes that a certain type of public post-secondary schools, in which there is no compulsory schooling or the obligation to learn, is treated like schools for adults, despite the fact that it belongs to other types of such institutions. The introduced diversity is therefore inadequate to the motive of its establishment indicated in the course of legislative works.
    Źródło:
    Zeszyty Prawnicze BAS; 2018, 1(57); 194-205
    1896-9852
    2082-064X
    Pojawia się w:
    Zeszyty Prawnicze BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-9 z 9

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