Temat: general government debt - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Grants and tax subsidies as the main forms of state aid – a perspective of the state of public finance
Autorzy:: Podsiadło, Piotr
Powiązania:: https://bibliotekanauki.pl/articles/2128086.pdf
Data publikacji:: 2018
Wydawca:: Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:: State aid
the European Union
grants
tax subsidies
general government sector debt
Opis:: State aid according to Article 107 par. 1 TFEU brings economic advantage to certain enterprises or productions of certain goods, excluding others. In other words, the given measure cannot be regarded as State aid, if it does not bring any benefits to the addressed entity. State aid may therefore be described as the selective increment of financial benefits to an enterprise or a group of enterprises, which at the same time is accompanied by formation of a financial burden on the side of public finances. This burden may be in the form of public spending to enterprises or reducing the regulatory burdens imposed on the enterprises. In the first case it will be aid provided by active support mechanisms, such as grants, interest rate subsidies on bank credits, refunds, preferential and conditionally discharged loans, sureties, and credit guarantees. In the second case it will be the aid provided by tax exemptions and tax deferrals (tax subsidies), the conversion of enterprise debt to capital, or postponing the payment of specific public contributions. The subject of the article is to present the conditions of admissibility of State aid in the European Union. This should lead to verify the hypothesis of the influence of State aid on the state of public finance in EU Member States which provided State aid in the form of grants and tax subsidies in the years 2000–2016. This analysis is carried out based on the linear regression model. The response variable (dependent variable Y) is the size of the general government sector debt, and explanatory variable (independent variable X) is state aid in the form: 1) grants; 2) tax exemptions and tax deferrals. In the other words, the hypothesis highlights that State aid in the form of grants and tax subsidies, in respect to the whole European Union and particularMember States, should be positively correlated with the size of the general government sector debt. Results: The conducted analysis of regression indicated that State aid in the form of grants and tax subsidies (tax exemptions + tax deferrals) and the size of the general government sector debt are linearly dependent – respectively regarding 22 and 14 Member States, which in the years 2000–2016 provided State aid in these forms.
Źródło:: Optimum. Economic Studies; 2018, 2(92); 90-109
1506-7637
Pojawia się w:: Optimum. Economic Studies
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: Can we talk about the security of public finance in Poland? – the state and prospects
Autorzy:: Ciak, Jolanta Maria
Powiązania:: https://bibliotekanauki.pl/articles/2128079.pdf
Data publikacji:: 2018
Wydawca:: Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:: security of public finance,
budget deficit
general government deficit
public debt
public sector borrowing needs
Opis:: Purpose – The pervasiveness and persistence of budgetary imbalances and systematic growth of public debt in Poland and in the majority of modern countries has resulted in the fact that the subject of public finance security is important and topical. The aim of the article is to analyse the state of public finance security in Poland, to characterise selected determinants influencing security and to indicate current and future threats. Methods – Analysis of national and foreign source literature, primary and secondary statistical data (desk research), deductive reasoning. Approach – The location of public finance security within economic and financial security, indicating the foundations and pillars of national economic security, discussing the determinants of public finance security theoretically and practically, analysis and inference in the scope of three categories of deficit and public debt (of the government budget, public finance sector and general government), indicating threats to Polish public finance which, according to the author, affect not only currently but may also affect the future. Findings – The analysis presented in the article demonstrates that the phenomenon of imbalance in national finance has become an inherent part of the Polish practice of public funds management. The budgetary deficit, which has been present for over thirty years, as well as systematic growth of public debt, result in the fact that the threats of the destabilising role of public finance in relation to the whole financial system and the real economy have become one of the main challenges for Polish authorities. The fact of presenting not very reliable data in public statistics is also worrying. Lowering some economic indicators is not a new problem; in total, in the years 2004–2016 the deficit of public finance sector was underestimated by PLN 158.6 billion.
Źródło:: Optimum. Economic Studies; 2018, 2(92); 12-24
1506-7637
Pojawia się w:: Optimum. Economic Studies
Dostawca treści:: Biblioteka Nauki

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