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Wyświetlanie 1-15 z 16
Tytuł:
Opinia na temat poselskiego projektu ustawy o zmianie ustawy o instytutach badawczych
Opinion on a Deputies’ bill amending the Act on Research Institutes (Sejm Paper No. 292)
Autorzy:
Karczmarek, Adam
Powiązania:
https://bibliotekanauki.pl/articles/2216606.pdf
Data publikacji:
2016
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
institute
R & D units
Opis:
The bill is based on bill is based on the concept of extending the ability of the relevant (supervising) minister to exercise effective supervision over the activities of research institutes. Determination of the rules of operation and a model of supervision over the research institutes belongs exclusively to the statutory matters. The legislature has a discretion when it comes to establishing their organizational system and shaping the nature of their relations with the public administration apparatus. The decision on awarding broad freedom of action to research institutes is a decision of the legislature and as such may be subject to modification. There are no legal obstacles for extending the scope of supervision over research institutes.
Źródło:
Zeszyty Prawnicze BAS; 2016, 2(50); 180-184
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wsparcie jednostek samorządu terytorialnego w kontekście programu „Polski Ład” (druk sejmowy nr 1531)
Support for local self-government units in the context of the Polish Deal Programme (Sejm Paper No. 1531)
Autorzy:
Korolewska, Monika
Powiązania:
https://bibliotekanauki.pl/articles/2192838.pdf
Data publikacji:
2022
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
tax
incomes
local government units
budget
subvention
Opis:
The regulation introduces significant changes in the mechanism of establishment of local self-government units’ incomes, mostly in order to reduce negative consequences of changes regarding income taxes under the Polish Deal. The author positively evaluates the changes aimed at increasing the stability and predictability of revenues of local self-government units and granting these units additional funds from the state budget. However, she draws attention to the possible thinness of the resources in view of the size of tasks and reduction of self-governments’ own revenues.
Źródło:
Zeszyty Prawnicze BAS; 2022, 2(74); 247-258
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Municipalities’ Sports Policy Documents in Poland (ECPRD Request No. 5287)
Dokumenty strategiczne gmin w Polsce – Strategia rozwoju sportu (wniosek ECPRD nr 5287)
Autorzy:
Olkowska, Olga
Powiązania:
https://bibliotekanauki.pl/articles/9252609.pdf
Data publikacji:
2023
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
physical culture
sport
local government units
municipalities
Opis:
The author discusses the legal solutions regarding strategic documents in the field of physical culture and sport, as well as financing of sport by municipalities. She presents available forms of providing services in the field of physical culture by local government units in Poland. She describes municipalities’ sports development programs, examples of municipalities’ measures to increase the level of physical activity and engagement in sports activities of citizens as well as to promote the development of local economies through sport. She also discusses examples of public-private part‑ nerships in sport.
Źródło:
Zeszyty Prawnicze BAS; 2023, 1(77); 239-245
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:
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:
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:
Władztwo podatkowe państwa i samorządu terytorialnego w zakresie podatków dochodowych – model scentralizowany czy zdecentralizowany?
State tax authority and income tax collection. A centralized or decentralized model?
Autorzy:
Kulicki, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/11364387.pdf
Data publikacji:
2018
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
personal income tax
corporate income tax
local government units
tax authority
Opis:
The paper overviews the division of competences between the central government and local government units regarding tax authority in the field of income taxation of natural and legal persons. The author looks at the following issues: income taxes as a source of own revenue of local government units, division of tasks and competences in the field of establishing rules regarding income tax, entitlement of local government units to their rates and collection. In the last section of the paper he presents conclusions and recommendations on the division of tasks and competences between the central government and local government units regarding the income tax collection.
Źródło:
Studia BAS; 2018, 2(54); 93-112
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Rola samorządu terytorialnego w finansowaniu polityki kulturalnej w Polsce w latach 1990–2015
The role of local self-government in financial support for cultural policies in Poland between 1990 and 2015
Autorzy:
Kukołowicz, Tomasz
Modzelewska, Marlena
Siechowicz, Paweł
Wiśniewska, Aleksandra
Powiązania:
https://bibliotekanauki.pl/articles/11541896.pdf
Data publikacji:
2016
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
culture
local government units
European Union
cultural institutions
public funding of culture
Opis:
This article describes the changes in cultural policies in Poland which were triggered by the introduction of autonomous local self-governments in 1990 and 1998. The paper begins with a short presentation of the history of the decentralization of public authority and public funding of culture. Then competences of the Ministry of Culture and local governments in various cultural areas are compared. In the third part the authors focus on the accessibility of EU funds and its influence on the cultural sector. In next part the budgetary plans of local government units and actual expenditure on culture are compared. The concluding remarks present an overview of the changes which took place between 1990 and 2015. The article includes analysis based on data from the Central Statistical Office of Poland and from the Ministry of Finance.
Źródło:
Studia BAS; 2016, 2(46); 229-250
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Refinansowanie długu lokalnego w Polsce
Refinancing local debt in Poland
Autorzy:
Budzeń, Daniel
Powiązania:
https://bibliotekanauki.pl/articles/11542183.pdf
Data publikacji:
2016
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
refinancing risk of local debt
debt of local government units
public debt
Opis:
The article explores the significance of local debt refinancing risk and ways to prevent its occurrence. For this purpose, the author introduces the concept of ratio of average debt maturity of a local government unit. The author presents the test results of the refinancing risk of the local debt in Poland in 2011–2015. Definition of local debt is also discussed, as well as a review of objectives and risks associated with the management of public debt.
Źródło:
Studia BAS; 2016, 3(47); 197-219
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:
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:
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:
Niepołączalność stanowisk członków organów jednostek pomocniczych w gminach
Incompatibility of positions in auxiliary units of communes
Autorzy:
Skotnicki, Krzysztof
Powiązania:
https://bibliotekanauki.pl/articles/2215759.pdf
Data publikacji:
2018
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
commune
auxiliary unit
body of subsidiary units
councillor
incompatibility of post
local self-government
Opis:
A danger of conflict of interests in case of election to a legislative or an executive body of an auxiliary unit exists both with regard to executive positions and all local self-government employees (including councillors). A prohibition of standing for a position in the legislative (or executive) body of the auxiliary unit by a local self-government officer is not admissible, because regulating human rights may be exclusively regulated by statutes. Introducing statutory provisions concerning a formal incompatibility may prevent such conflict of interests. Such problem (conflict of interests) does not exist in case when the local government officer resides and works in different communes.
Źródło:
Zeszyty Prawnicze BAS; 2018, 3(59); 210-215
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze 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:
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 1-15 z 16

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