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Wyszukujesz frazę "state budget in Poland" wg kryterium: Wszystkie pola

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    Tytuł:
    Multiannual expenditures in state budget and local government budgets in Poland
    Autorzy:
    Franek, Sławomir
    Powiązania:
    https://bibliotekanauki.pl/articles/2128513.pdf
    Data publikacji:
    2020
    Wydawca:
    Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
    Tematy:
    multiannual budget
    public finance
    local government finance
    Opis:
    Purpose – The purpose of the article is to assess the significance of multiannual expenditures in the state and budgets of local government units in Poland. Research method – In order to achieve the objective, the methods of comparative analysis of budget expenditures extending beyond one financial year of the state and local government units were used. The research period covers the years 2014-2018. The source of data utilised for the analyses are reports relating to the performance of the state budget and information on the performance of the budgets of local government units, as well as databases on multiannual financial forecasts of local government units. The analysis used data on expenditure related to the implementation of multiannual programmes (in the state budget) and expenditure on undertakings shown in multiannual financial forecasts (in the budgets of local government units). The analysis also included the non-expiring expenditures. Therefore, it was possible to indicate the share of expenditures extending beyond one financial year in the budgets executed annually. Results – The research results indicate that despite the existence of solutions for long-term budget planning at the level of the state and local government units in Poland, the scale of implementation of multiannual expenditures in annual budgets remains relatively small. In addition, differences in the implementation of multiannual expenditures between specific categories of local government units were pointed out.
    Źródło:
    Optimum. Economic Studies; 2020, 4(102); 58-68
    1506-7637
    Pojawia się w:
    Optimum. Economic Studies
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Selected contentiousissues of public finance in polish constitution
    Autorzy:
    Borodo, Andrzej
    Powiązania:
    https://bibliotekanauki.pl/articles/2128113.pdf
    Data publikacji:
    2018
    Wydawca:
    Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
    Tematy:
    public finance
    state budget
    budget act
    Constitution of the Republic of Poland
    Opis:
    Transformations in the sphere of public finance in Poland and the new legal regulations which they entail have given rise to a debate on future constitutional solutions concerning this sector. There is also a need for an assessment of the existing constitutional provisions regarding this area. The constitutional aspects of public finance should be studied on the grounds of dogmatic and legal analysis, with reference to the theory of public finance. The budget act (and its main component – the state budget) is a complex and multifaceted document containing provisions based on both cash and accrual approaches, regarding annual and multiannual perspectives alike. The phrase ‘financial plan’, which is used in the literature in reference to the state budget, does not reflect the legal standing of this act as it is, above all, an annual public-law authorisation granted to the government by the parliament. Potential changes in the constitutional provisions on the state budget should aim at developing legislation concerning budget planning principles, such as the principle of completeness, accuracy, balance and others. Theconstitution should also contain modified or altered paragraphs regarding: i. the validity of governmental project of the budget until the budget act is passed (e.g. introduction of budget prorogation), ii. President’s prerogative to shorten the parliamentary term (if a budget is not passed within stipulated time), iii. increasing the budgetary authority of the Senate, iv. the limits of public debt and the possibilities of its financing (laws on state debt, public deficit and its financing are already provided by the EU law), v. the system and financing of local government units (identifying the types of tax revenue of local governments and specifying the range of business activities which they can conduct), vi. issues related to taxation (preferably taking into account not only the legal perspective, but also social and economic ones).
    Źródło:
    Optimum. Economic Studies; 2018, 3(93); 16-25
    1506-7637
    Pojawia się w:
    Optimum. Economic Studies
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Reguły fiskalne zarządzania finansami publicznymi
    Fiscal rules for public financial management in Poland
    Autorzy:
    Walasik, Artur
    Powiązania:
    https://bibliotekanauki.pl/articles/11542176.pdf
    Data publikacji:
    2016
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    fiscal rules
    public finance
    budget deficit
    public debt
    state budget
    Opis:
    The aim of the paper is to discuss numerical fiscal rules implemented in the Public Finance Act in light of security, exposure to risk and instability of public finance. The author comments on robustness of these rules and their influence on political pressure of budgetary process and impact of economic processes. The author claims that both market economy and democracy create the environment of public finance management. It is widely accepted to implement numerical fiscal rules into system of public finance, as such rules allow to build the mechanisms of security for process of collecting public revenues as well as executing public expenditure. Therefore, the proper construction of numerical fiscal rules grows plausibility and ensures independence of public finance from political pressure.
    Źródło:
    Studia BAS; 2016, 3(47); 73-87
    2080-2404
    2082-0658
    Pojawia się w:
    Studia BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Checks and balances w procedurze budżetowej w Polsce
    Checks and Balances in the Budget Procedure in Poland
    Autorzy:
    Pest, Przemysław
    Powiązania:
    https://bibliotekanauki.pl/articles/28762522.pdf
    Data publikacji:
    2024-02-29
    Wydawca:
    Wydawnictwo Adam Marszałek
    Tematy:
    public finance
    state budget
    budget procedure
    checks and balances
    legislative power
    executive power
    finanse publiczne
    budżet państwa
    procedura budżetowa
    władza ustawodawcza
    władza wykonawcza
    Opis:
    The article presents the checks and balances in the budget procedure in Poland. In the first place, the article explains the term checks and balances. Next the article discusses the constitutional regulation of the budget procedure and the public authorities that participate in this procedure. These considerations allow to distinguish “budget checks and balances” and describe them from the point of view of the relationship between the public authorities participating in the budget procedure. The article also presents the legal nature of the state budget and the legal norms contained therein, the differences between the state budget and the Budget Act and the issue of the draft budget versus the principle of discontinuation of works of the parliament.
    Artykuł dotyczy problematyki checks and balances w procedurze budżetowej w Polsce. W pierwszej kolejności w artykule zostaje wyjaśniony termin checks and balances. Następnie artykuł omawia konstytucyjną regulację procedury budżetowej oraz występujące w tej procedurze organy władzy publicznej. Rozważania te pozwalają na wyróżnienie „budżetowych checks and balances” oraz ich omówienie z punktu widzenia relacji pomiędzy organami władzy publicznej biorącymi udział w procedurze budżetowej, ze szczególnym uwzględnieniem opracowania, uchwalenia i kontroli wykonania budżetu. Poruszone są również wątki charakteru prawnego budżetu państwa i zawartych w nim norm prawnych, różnic pomiędzy budżetem państwa i ustawą budżetową, a także zagadnienie projektu ustawy budżetowej a dyskontynuacji prac parlamentu.
    Źródło:
    Przegląd Prawa Konstytucyjnego; 2024, 1(77); 67-81
    2082-1212
    Pojawia się w:
    Przegląd Prawa Konstytucyjnego
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Finansowanie budowy dróg publicznych w Polsce oraz wybrane prawne aspekty partnerstwa publiczno-prywatnego jako dodatkowej formy realizacji tych inwestycji
    Financing of construction of public roads in Poland and selected legal aspects of public-private partnership as an additional form of realization of these investments
    Autorzy:
    Kozłowski, Krzysztof
    Powiązania:
    https://bibliotekanauki.pl/articles/11541688.pdf
    Data publikacji:
    2017
    Wydawca:
    Kancelaria Sejmu. Biuro Analiz Sejmowych
    Tematy:
    public tasks
    public roads
    public finance
    state budget
    local government
    public-private partnership
    Opis:
    The article focuses on the construction of public roads in Poland. In the introductory section the basic rules for financing such investments are discussed. It is highlighted that investment in road infrastructure is very expensive for the state budget and local government, even with financial support from the EU funds. In this context, public legal partnership (PPP) has become a very useful and cost-effective institution for carrying out public tasks. This article describes the possible partners of PPP and the legal nature of the related contract, highlighting the three main types of public-law partnerships that can be applied to the construction of public roads in Poland. The article concludes with recommendations regarding legislation governing the construction of public roads and public-private partnership.
    Źródło:
    Studia BAS; 2017, 4(52); 143-164
    2080-2404
    2082-0658
    Pojawia się w:
    Studia BAS
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-5 z 5

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