Informacja

Drogi użytkowniku, aplikacja do prawidłowego działania wymaga obsługi JavaScript. Proszę włącz obsługę JavaScript w Twojej przeglądarce.

English (EN)·Polski (PL)·Yкраїнський (UK)
Przejdź do strony domowej biblioteki Centralna Biblioteka Wojskowa Link otwiera się w nowym oknie Logo biblioteki Prolib Integro - strona głównaCentralna Biblioteka Wojskowa

Wyszukujesz frazę "finances" wg kryterium: Temat

  Lista filtrów
Wyrównaj
Wyświetlanie 1-15 z 19
Tytuł:
Ustawa o finansach publicznych. Komentarz prawno‑finansowy – artykuł recenzyjny
“The Public Finance Act. A legal and financial commentary”, Wydawnictwo Sejmowe 2014, Henryk Dzwonkowski and Grzegorz Gołębiowski (eds.)
Autorzy:
Wernik, Andrzej
Powiązania:
https://bibliotekanauki.pl/articles/11543108.pdf
Data publikacji:
2014
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
public finances
commentary
Opis:
This article aims to review a new commentary to the Public Finance Act, published in mid-2014., and prepared under the editorship of the specialists from the Sejm Bureau of Research. The originality of this review lies in its interdisciplinary perspective: in addition to the typical legal-dogmatic analysis, the subsequent articles of the Act are accompanied by comprehensive economic and statistical interpretation. The author of the review highlights the practical character of the commentary and its usefulness to those who are engaged in the issues of public finances, as well as the innovative nature of financial comments, distinguishing the book from similar publications. He points out the problems related to the entry into force of the new European System of Accounts (ESA 2010) which, due to the date on which the publication appeared, was presented only to a limited extent.
Źródło:
Zeszyty Prawnicze BAS; 2014, 4(44); 9-19
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:
Tryb ratyfikacji przez Rzeczpospolitą Polską decyzji Rady Europejskiej (UE, Euroatom) 2020/2053 z 14 grudnia 2020 r. w sprawie systemu zasobów własnych
Procedure for ratification by the Republic of Poland of Council Decision (EU, Euratom) 2020/2053 of 14th December 2020 on the System of Own Resources
Autorzy:
Przywora, Bogusław
Powiązania:
https://bibliotekanauki.pl/articles/2195377.pdf
Data publikacji:
2021
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
constitution
European Council
ratification
finances
Opis:
In determining the correct procedure for ratification of Council Decision 2020/2053, the author has analysed the provisions of Polish law and European Union law. In the author’s opinion, on the basis of the Council Decision there is no transfer of powers of state authorities within the meaning of Article 90 of the Constitution. Therefore, in Polish conditions this will mean the requirement of the application of the so-called “large” ratification, referred to in Article 89 para. 1 of the Constitution. Such a solution is supported both by the substantive content of the provisions contained in Council Decision 2020/2053, the previous practice of ratifying Council Decisions on the system of own resources of the EU, as well as the order to apply a “pro-EU” interpretation.
Źródło:
Zeszyty Prawnicze BAS; 2021, 2(70); 123-140
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia na temat projektów ustaw o zmianie ustawy o dochodach jednostek samorządu terytorialnego oraz ustawy o finansach publicznych
Opinion on a Deputies’ bill to amend the Act amending the Act on Local Government Revenue and Public Finance Act (Sejm Paper No. 2667) and the Government bill amending the Act on Local Government Revenue (Sejm Paper No. 2668) – from the point of view of their conformity with Polish Constitution and the extent to which these bills may be considered as an implementation of the judgment of the Constitutional Tribunal of 4 March 2014 (ref. no. K 13/11)
Autorzy:
Izdebski, Hubert
Powiązania:
https://bibliotekanauki.pl/articles/11543125.pdf
Data publikacji:
2014
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
income
public finances
bill
local government
Opis:
The Government bill is considered not to enforce the judgment of the Constitutional Tribunal of 4 March 2014 (ref. no. 13/11), as it only partially implements the necessary standards of the regional correctional compensatory mechanism. The Deputies’ bill, which takes into account all of the standards set out by the Constitutional Tribunal, receives a positive assessment. Moreover, the Deputies’ bill is considered as an attempt of a systemic implementation of the judgment, as it also includes changes aimed at correcting other provisions of the Act on Local Government Revenue units and the provisions of the Public Finance Act in relation to the compensatory corrective mechanism.
Źródło:
Zeszyty Prawnicze BAS; 2014, 4(44); 113-121
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Analiza propozycji zmiany dyrektywy Rady 2011/85/UE w sprawie wymogów ram budżetowych państw członkowskich
Analysis of the proposal to amend the Council Directive 2011/85/EU on requirements for budgetary frameworks of the Member States
Autorzy:
Szpringer, Zofia
Jaśkowski, Marek
Powiązania:
https://bibliotekanauki.pl/articles/27312648.pdf
Data publikacji:
2023
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
European Union
budget
budgetary framework
public finances
Opis:
The amendment to the directive is related to the reform of the EU economic governance framework, the goals of which are to: increase accountability at the national level, simplify the budgetary frameworks, focus more on the medium-term perspective and, at the same time, enforce the rules more strictly and consistently. Measures to achieve these objectives are to include: simplifying legislation, increasing transparency of regulations, strengthening national accountability of the budget process, and improving the quality of public finances. Adoption of the directive in the form proposed by the European Commission would entail, inter alia, the creation of a new independent budgetary institution in Poland, as well as the introduction of a legal basis for its functioning.
Źródło:
Zeszyty Prawnicze BAS; 2023, 3(79); 133-145
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ocena skutków regulacji poselskiego projektu ustawy o zmianie ustawy o finansach publicznych
Impact assessment of the Deputies’ bill amending the Act on Public Finances
Autorzy:
Szpringer, Zofia
Powiązania:
https://bibliotekanauki.pl/articles/2215879.pdf
Data publikacji:
2020
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
public finances
fund
regulatory impact assessment
bill
Opis:
The aim of the bill - indicated by the applicant - is to prevent bypassing the stabilizing expenditure rule (SER) by shifting various categories of current budget expenditure to public institutions not covered by the SER operation. The result of the bill may be, among others, hindering the payment of additional pensions in the future, but also a stronger guarantee of support for people with disabilities. In addition, the proposed amendment may discourage reducing the value of the Demographic Reserve Fund, which had been planned as a damper for adverse phenomena in the pension system. In the author’s opinion, there is a need to review the operation of the SER and to further seal this rule, so that it can affect the sustainability of public finances in the long run.
Źródło:
Zeszyty Prawnicze BAS; 2020, 2(66); 147-153
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zielone finanse publiczne w Polsce. Stan obecny i autorskie propozycje zmian
Green public finance in Poland. Current situation and proposals of changes
Autorzy:
Skuza, Sebastian
Modzelewska, Anna
Powiązania:
https://bibliotekanauki.pl/articles/2206393.pdf
Data publikacji:
2020
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
finances
treasury bonds
ecological investments
environmental protection
Opis:
The main aim of the article is to analyse the activities of the Polish government in the field of issuing green bonds. The authors attempted, on the basis of qualitative research (research desk, interview), to indicate the basic objectives and results of activities conducive to environmental protection, as well as to indicate the possibilities of developing financial instruments in the area of green finance.
Źródło:
Zeszyty Prawnicze BAS; 2020, 1(65); 9-29
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Projekt stanowiska Sejmu w sprawie o sygn. akt K 14/13
Sejm draft position on the proposal of 10 April 2013 (Ref. No. C 14/13), concerning Article 284 para. 2 of the Act of 27 August 2009 on Public Finances
Autorzy:
Kaleta, Krzysztof
Powiązania:
https://bibliotekanauki.pl/articles/11542862.pdf
Data publikacji:
2014
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
audit
public finances
public Information
Constitution
Constitutional Tribunal
Opis:
In this draft position the author claims that Article 284 para. 2 of the Act on Public Finances imposes a disproportionate limitation on the constitutional right to public information and leads to violation of the essence of the right to information, and that the procedure for limiting access to the information provided in the contested provision does not comply with the requirement of proportionality, because is not able to improve the reliability and efficiency of the internal audit. He points out that the provision in question is incompatible with the appropriate provisions of the Constitution, as the documents produced by the internal auditor, as referred to in the examined article of the Act on Public Finances, do not form public information.
Źródło:
Zeszyty Prawnicze BAS; 2014, 2(42); 263-283
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Samodzielność dochodowa jako determinanta zdolności kredytowej jednostki samorządu terytorialnego
Revenue autonomy as a determinant of the creditworthiness of a local government unit
Autorzy:
Budzeń, Daniel
Głębski, Adam
Powiązania:
https://bibliotekanauki.pl/articles/2197345.pdf
Data publikacji:
2021
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
local finances
local government units
income autonomy
local debt
Opis:
The aim of this paper is to identify the relationship between non-returnable sources of financing for local development and the ability to repay and service the debt by local government units in Poland. The formulated research problem becomes particularly important in the situation of limiting the level of own-source revenues (reduction of income independence) due to the influence of external factors, independent from local authorities. The research was carried out on the entire population of local government units in Poland, considering their statutory types, municipalities, powiats, cities with powiat status, and voivodeships. The existence of a strong correlation between own-source revenues and the operating surplus was confirmed. The obtained results indicate that it is possible to assess creditworthiness, taking into account own-source revenue and the operating surplus.
Źródło:
Studia BAS; 2021, 4(68); 85-105
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ocena skutków regulacji projektu nowelizacji ustawy o dodatkach mieszkaniowych
Legal opinion on impact assessment of the Bill Amending the Act on Housing Allowances
Autorzy:
Sobieraj, Kamila
Powiązania:
https://bibliotekanauki.pl/articles/2196828.pdf
Data publikacji:
2021
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
housing allowances
public finances
impact assessment
bill
social benefits
Opis:
In the author’s opinion the instruments proposed in the bill may fail to fulfil their task in terms of solution of the housing problem among young people. On the contrary, it can speed up depopulation of small and middle-sized towns. The bill may have unfavourable economic and social consequences on the housing market and also a negative impact on the finances of gminas (communes). The author points out that granting housing allowances to the young adults without housing problems is contrary to the principle of economic prudence.
Źródło:
Zeszyty Prawnicze BAS; 2021, 3(71); 191-200
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Czy PIT komunalny może ograniczyć rozlewanie się miast?
Can communal PIT curb urban sprawl?
Autorzy:
Neneman, Jarosław
Roszkowska, Sylwia
Powiązania:
https://bibliotekanauki.pl/articles/2196951.pdf
Data publikacji:
2021
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
communal PIT
urban sprawl
local finances
cities in Poland
Opis:
The purpose of this article is twofold. First, to re-energize discussion on local personal tax, and second, to show how such a tax could curb urban sprawl. The authors start with a short description of the communal tax and its potential links to urban sprawl. In the current system of communities’ financing in Poland, suburban municipalities have a significant incentive to increase the number of inhabitants as the PIT revenues follow their inflow. The authors propose and discuss a simple variant of local PIT called Self-government Tax Rate which is a flat tax on a broadly defined tax base. Contrary to the present system of Polish local government units’ share in progressive PIT, this system is linear, which reduces the gains in PIT revenues from taxpayers in the second tax bracket moving to suburbia. This is the first paper in the relevant literature that investigates the links between communal tax and urban sprawl.
Źródło:
Studia BAS; 2021, 1(65); 171-201
2080-2404
2082-0658
Pojawia się w:
Studia 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:
Ocena zgodności z Konstytucją poselskiego projektu ustawy o jawności przychodów kościołów i związków wyznaniowych oraz zniesieniu ich przywilejów finansowych
Assessment of compliance with the Constitution of the Republic of Poland of the Deputies’ Bill on the Transparency of Revenues of Churches and Religious Associations and the Abolition of Their Financial Privileges
Autorzy:
Gierach, Ewelina
Powiązania:
https://bibliotekanauki.pl/articles/2216018.pdf
Data publikacji:
2020
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Catholic Church
church
religious association
transparency
public finances
Constitution
concordat
Opis:
The author raises arguments in favour of considering the proposed solutions unconstitutional. The amendments to the provisions of particular statutes, envisaged in the Bill, which regulate the relations between the State and individual churches and religious associations, do not meet the constitutional requirement of consensual regulation of relations. Furthermore, it should be considered whether the vacatio legis proposed in the bill is sufficient for the addressees of the regulation to adapt to the new solutions. Legislative shortcomings of the draft were also indicated.
Źródło:
Zeszyty Prawnicze BAS; 2020, 4(68); 149-160
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ocena zgodności z Konstytucją poselskiego projektu ustawy o jawności przychodów kościołów i związków wyznaniowych oraz zniesieniu ich przywilejów finansowych
Assessment of compliance with the Constitution of the Republic of Poland of the Deputies’ Bill on the Transparency of Revenues of Churches and Religious Associations and the Abolition of Their Financial Privileges
Autorzy:
Kurczewska, Kamilla
Powiązania:
https://bibliotekanauki.pl/articles/2216019.pdf
Data publikacji:
2020
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Catholic Church
church
religious association
transparency
public finances
Constitution
concordat
Opis:
In the opinion of the author, the provision of the Bill, which introduces an obligation to record and disclose all benefits for churches and religious associations by units of the public finance sector, is compliant with the Constitution. However, the introduction of provisions on the rights of churches and religious associations without observing the consensual procedure provided for in the Constitution may become the basis for an effective allegation of non-compliance with the Constitution, and – in the case of relations with the Catholic Church – also of non-compliance with provisions of a ratified international agreement.
Źródło:
Zeszyty Prawnicze BAS; 2020, 4(68); 137-148
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia w sprawie możliwości zmiany po dniu 30 września roku poprzedzającego rok budżetowy treści wniosku składanego przez sołectwo na podstawie art. 4 ustawy z 20 lutego 2009 r. o funduszu sołeckim, w świetle ustawy z 27 sierpnia 2009 r. o finansach publicznych i ustawy z 8 marca 1990 r. o samorządzie gminnym, w związku ze zmianą do art. 4 ustawy o funduszu sołeckim zawartą w projekcie ustawy z druku sejmowego nr 1755
Opinion on the possibility of change after 30 September of the year preceding the financial year of the content of the application submitted by sołectwo [rural administration unit] on the basis of Article 4 of the Act of 20 February 2009 on the Sołectwo Fund, in the light of the Act of 27 August 2009 on Public Finances and the Act of 8 March 1990, the Gmina Self-G overnment, in connection with the amendment to Article 4 of the Act on the Sołectwo Fund as contained in the bill published in Sejm Paper No 1755
Autorzy:
Augustyniak‑Górna, Teresa
Powiązania:
https://bibliotekanauki.pl/articles/11542767.pdf
Data publikacji:
2014
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
public finances
bill
Gmina Self-Government
sołtys [rural adminisitrative unit leader]
Opis:
The subject of this opinion is to analyze certain provisions of the Deputy’s bill amending the Act on the Sołectwo [Rural Administration Unit] Fund (Sejm Paper No. 1755) allowing the change of the content of the sołectwo’s application after 30 September of the year preceding the financial year and governing the corrective actions on the sołectwo’s application. According to the author, the proposed provisions are not sufficiently precise and are not well synchronized with the provisions of the Public Finance Act. Moreover, the regulations contained in the bill are also, in her opinion, incomplete. Serious doubts are raised also by weakening the position of wójt [rural gmina leader] (mayor, president of the city) which is the executive body of gmina [municipality] and the organ preparing a draft budget of gmina and, then, executing it and – for that reason – responsible to sołectwo which is an auxiliary unit of gmina.
Źródło:
Zeszyty Prawnicze BAS; 2014, 1(41); 353-361
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 19

Ta witryna wykorzystuje pliki cookies do przechowywania informacji na Twoim komputerze. Pliki cookies stosujemy w celu świadczenia usług na najwyższym poziomie, w tym w sposób dostosowany do indywidualnych potrzeb. Korzystanie z witryny bez zmiany ustawień dotyczących cookies oznacza, że będą one zamieszczane w Twoim komputerze. W każdym momencie możesz dokonać zmiany ustawień dotyczących cookies