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Wyszukujesz frazę "revenue" wg kryterium: Temat


Wyświetlanie 1-5 z 5
Tytuł:
Możliwość zwiększania dochodów osiąganych z majątku komunalnego
Possibility of increasing revenues from municipal assets
Autorzy:
Edwarczyk, Bartosz
Powiązania:
https://bibliotekanauki.pl/articles/2196953.pdf
Data publikacji:
2021
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
asset management
revenue from municipal assets
revenue from sales
public financial management
local government in Poland
Opis:
The article examines municipal assets’ management in the context of the revenue derived from assets by municipalities and cities with powiat status in Poland. The author first describes the specificity of the financial management in the public sector, with particular emphasis on the revenues obtained by local government units from assets. Next, based on the study of a sample of Polish municipalities and cities with powiat status, he describes changes to the revenue from municipal assets. In the final section, the possibilities of increasing revenue from this source are evaluated.
Źródło:
Studia BAS; 2021, 1(65); 229-249
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Samorządowe dochody podatkowe w wybranych państwach Unii Europejskiej
Local government revenues in selected EU member states
Autorzy:
Korolewska, Monika
Powiązania:
https://bibliotekanauki.pl/articles/2196954.pdf
Data publikacji:
2021
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
European Union
local taxes
tax revenues
own revenue
Opis:
The article looks at the issue of local taxation in 22 selected European countries, members of OECD, as well as the European Union member states. The author analyses the importance of local taxes for regional and local governments measured by the share of tax revenues received by these governments as a percentage of GDP and percentage of total tax revenues. She also presents the structure of local tax revenues. The study is based on the OECD revenue and taxes in Europe database.
Źródło:
Studia BAS; 2021, 1(65); 251-282
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
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:
Demographic determinants of revenue autonomy in rural and urban-rural municipalities
Demograficzne determinanty niezależności dochodowej gmin wiejskich i miejsko-wiejskich
Autorzy:
Wichowska, Anna
Powiązania:
https://bibliotekanauki.pl/articles/2196945.pdf
Data publikacji:
2021
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
revenue autonomy
financial status of LGUs in Poland
rural areas
Warmian-Masurian Voivodeship
Opis:
The aim of this paper is to identify demographic factors that influence revenue autonomy in the municipalities located in rural areas of the Warmian-Masurian Voivodeship in Poland. The first and the second sections contain a review of the literature analyzing the phenomena related to the economic aspects of revenue autonomy and its potential demographic determinants. The subsequent empirical section demonstrates that revenue autonomy of the municipalities was highly associated with two indicators of population ageing and net migration. These findings support the results of previous studies, as well as theory presented in the literature review.
Źródło:
Studia BAS; 2021, 1(65); 43-54
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Źródła finansowania zadań oświatowych JST w latach 2012–2016 ze szczególnym uwzględnieniem miast na prawach powiatu
Sources of financing educational tasks of Polish local government units in 2012–2016 with particular focus on the cities with county rights
Autorzy:
Nucińska, Joanna
Powiązania:
https://bibliotekanauki.pl/articles/11541684.pdf
Data publikacji:
2017
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
economics of education
financing of education
budgetary expenditures
non-budgetary revenue dedicated account
educational subsidy
Opis:
The article analyses public spending on education at the local level in Poland in the last 5 years. It begins with outlining the legal regulations and financial conditions of providing education by local government units. Next, the author compares budgetary and non-budgetary sources of financing education by local government, the cities with county rights, and the city Lublin. Special attention is given to the educational component of general subsidies from state budget as the main source of education funding in Poland. The article concludes that complicated system of financing education strongly determines local government units’ decisions.
Źródło:
Studia BAS; 2017, 4(52); 79-100
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-5 z 5

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