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    Wyświetlanie 1-10 z 10
    Tytuł:
    Opinia w sprawie zgodności z prawem projektu ustawy budżetowej na rok 2013 w zakresie części oświatowej subwencji ogólnej dla jednostek samorządu terytorialnego – część 82 budżetu państwa
    Opinion on the conformity with law of a draft Budget Act for 2013 in relation to educational part of general subsidies for local self‑government units – part 82 of the State budget (Opinion prepared on November 5, 2012 on the request of the Bureau of Research of the Chancellery of the Sejm)
    Autorzy:
    Augustyniak‑Górna, Teresa
    Powiązania:
    https://bibliotekanauki.pl/articles/11543561.pdf
    Data publikacji:
    2013
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    budget
    subsidies
    education
    public finance
    educational part of general subsidies
    Opis:
    The author presents an analysis of the method of calculation of the amount of money appropriated for educational part of general subsidies in the draft Budget Act for 2013, in the context of Article 28 (1) of the Act on Revenues of Local Self‑government Units. In her view, that method is consistent with the above mentioned provision. She also argues that, even if the amount declared to the Tripartite Committee on Social and Economic Affairs, this cannot be considered as an important defect, so it would provide an independent basis for declaration of inconsistency of the statute with Polish Constitution.
    Źródło:
    Zeszyty Prawnicze BAS; 2013, 1(37); 184-188
    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
    Tytuł:
    Wypłacanie subwencji na działalność statutową w sytuacji podziału partii politycznej
    Payment of subsidies for statutory activities when a political party splits
    Autorzy:
    Czarny, Piotr
    Powiązania:
    https://bibliotekanauki.pl/articles/2206974.pdf
    Data publikacji:
    2019
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    political party
    subsidies
    Opis:
    In a situation when a political party divides into two (or more) formally „new” parties, the law does not provide for the division of subsidies from the state budget for statutory activities of the party. It s not acceptable for the new parties to receive subsidies granted to the predecessing party. In a situation of „separation” from the existing political party, the earlier existing party remains a subject of rights and obligations of a financial nature, including the right to receive subsidies for its statutory activity. If a political party is divided and dissolved, the subsidy is paid until the end of the month in which the party decides to „dissolve itself”.
    Źródło:
    Zeszyty Prawnicze BAS; 2019, 4(64); 69-75
    1896-9852
    2082-064X
    Pojawia się w:
    Zeszyty Prawnicze 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:
    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:
    Opinia prawna na temat utraty przez partie polityczne prawa do otrzymywania subwencji z budżetu państwa w myśl art. 38d ustawy z 27 czerwca 1997 r. o partiach politycznych
    Legal opinion on the deprivation of political parties of their right to receive subsidies from the state budget pursuant to Article 38d of the Act of 27 June 1997 on Political Parties (BAS-WAUiP-140/15)
    Autorzy:
    Kubuj, Katarzyna
    Powiązania:
    https://bibliotekanauki.pl/articles/2223675.pdf
    Data publikacji:
    2015
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    term of office
    political party
    subsidies
    Opis:
    The opinion emphasizes that the sanction of deprivation of the right to receive subsidies by political parties constitute an ailment resulting from the violation of legal standards concerning financial reporting of a political party for a calendar year. The Act on Political Parties provides for the possibility of different interpretations of Article 38d governing the reception of subsidies from the state budget by political parties. However, the author claims that a three-year period after which a political party loses the right to receive subsidies, runs irrespective of the termination or shortening of the term of the Sejm.
    Źródło:
    Zeszyty Prawnicze BAS; 2015, 2(46); 86-93
    1896-9852
    2082-064X
    Pojawia się w:
    Zeszyty Prawnicze BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Dostosowanie dochodów do zadań samorządu terytorialnego w Polsce. Praktyka i rekomendacje
    Adjusting revenues to local government tasks in Poland. Practice and recommendations
    Autorzy:
    Malinowska-Misiąg, Elżbieta
    Misiąg, Wojciech
    Powiązania:
    https://bibliotekanauki.pl/articles/2196944.pdf
    Data publikacji:
    2021
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    local government in Poland
    own revenues
    fiscal equalization
    general subsidies
    targeted subsidies
    Opis:
    The article deals with the problem of adjusting the revenues of Polish local government units (LGUs) to their tasks. The problem was analysed both from the point of view of the possibility of increasing LGU revenues and designing an effective system of fiscal equalization. The authors discussed the external factors which limit the possibilities of introducing such a desirable system. Next, based on the presented analysis, they drew conclusions regarding the necessary revision of the existing scheme. The article concludes with specific recommendations for a new system of financing LGUs, assuming, in particular, far-reaching changes in the algorithms for determining and dividing general subsidies, as well as a fundamental reduction in the scope of the so-called commissioned tasks.
    Źródło:
    Studia BAS; 2021, 1(65); 21-41
    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:
    Finansowania inwestycji – doświadczenie Miasta Poznania
    Investment financing – the case of Poznań
    Autorzy:
    Sajnaj, Barbara
    Powiązania:
    https://bibliotekanauki.pl/articles/14722694.pdf
    Data publikacji:
    2014
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    public‑private partnership
    Polska
    non‑budgetary methods of investment financing
    local government
    subsidies transfer to a municipal enterprise
    subsidies transfer to a private partner
    accounting approach to an agreement performed in the PPP formula
    Opis:
    The aim of this article is to introduce non‑budgetary methods of financing public investments. The author bases her insights on professional experience from Poznań City Hall. In the first section the alternative forms of funding and implementation for public services are discussed. Next, the author presents the approach which was adopted by the city of Poznań regarding public‑private partnership projects. The examples of municipal investments implemented in Poznań within the public‑private partnership formula, such as Thermal Recycling Facility for Municipal Waste are given. The author also discusses legal basis, financial schemes and identifies challenges to such investments.
    Źródło:
    Studia BAS; 2014, 3(39); 181-212
    2080-2404
    2082-0658
    Pojawia się w:
    Studia BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Subwencja i dotacje z budżetu państwa – funkcje, zasady przyznawania oraz rola w tworzeniu dochodów jednostek samorządu terytorialnego w Polsce
    Unconditional and conditional grants from the central budget – functions, transfer rules and role in generating revenues of local and regional government units in Poland
    Autorzy:
    Śmiechowicz, Joanna
    Powiązania:
    https://bibliotekanauki.pl/articles/2197347.pdf
    Data publikacji:
    2021
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    subsidies
    specific grants
    unconditional and conditional grants
    transfer revenues of local and regional government units
    functions of subsidies and specific grants
    Opis:
    The article focuses on the functions, types, transfer rules and principles of granting of subsidies and specific grants from the state budget to local government units in Poland, however, it also contains international references. The author indicates the key issue related to the use of transfer revenues in financing local government units. Special attention is given to the analysis and assessment of importance and the change in the share of transfer revenues for municipalities, cities with powiat status, powiats and voivodeships for creating their budgetary revenues in 2010–2020. The research was based on data obtained from the database of Statistics Poland.
    Źródło:
    Studia BAS; 2021, 4(68); 41-66
    2080-2404
    2082-0658
    Pojawia się w:
    Studia BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-10 z 10

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