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Tytuł:
The political budget cycle in local government finance: a balance sheet approach on the example of cities with poviat rights
Autorzy:
Budzeń, Daniel
Wiśniewski, Marcin
Powiązania:
https://bibliotekanauki.pl/articles/33738554.pdf
Data publikacji:
2024-07-02
Wydawca:
Szkoła Główna Handlowa w Warszawie. Kolegium Zarządzania i Finansów
Tematy:
political budget cycle
investment expenditures
political risk
local government units
asset and liability management
Opis:
The aim of this paper is to carry out an empirical verification of the occurrence of the political cycle in cities with poviat rights in Poland. Current challenges of local financial management, previous results of national and international research, and threats associated with various types of risks, including political risks, are the motivation for addressing this topic in the paper. The research was conducted using panel data analysis, and its results indicate the existence of a political budget cycle, the effects of which are reflected in the asset and financial situation of cities. The study used balance sheet data, which significantly distinguishes it from previous studies, both domestic and foreign. The results allow us to conclude that balance sheet information should find wider application in monitoring the security and stability of local government finances in Poland.
Źródło:
Journal of Management and Financial Sciences; 2023, 50; 179-194
1899-8968
Pojawia się w:
Journal of Management and Financial Sciences
Dostawca treści:
Biblioteka Nauki
Artykuł
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:
Examination of the relation between pupils’ results and public schools’ expenditure
Autorzy:
Będzieszak, Marcin
Powiązania:
https://bibliotekanauki.pl/articles/950998.pdf
Data publikacji:
2013
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
local government finance
education
pupils’ outcome measurement
Opis:
This paper aims to analyse the impact of expenditure to fund primary schools in big cities in Poland on pupils’ performance (measured with the results of 6th graders’ exam). Analysis of literature allowed us to hypothesize about the correlation of average 6th graders’ exam results as a test of competence, and the expenditure related to the education of students in public primary schools, and presents the results of public primary schools in a big city. Research conducted by the author in a big city among the primary schools, which were established by one unit of local government, suggests that, although a dependence can be observed, interestingly this is of a negative nature, not statistically significant. Thus there is no correlation between the 6th graders’ exam results and the amount of expenditure in public primary schools.
Źródło:
Financial Sciences. Nauki o Finansach; 2013, 3 (16); 11-22
2080-5993
2449-9811
Pojawia się w:
Financial Sciences. Nauki o Finansach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The model of municipal education expenditures in Poland. Policy, budget and demography
Autorzy:
Guziejewska, Beata
Majdzińska, Anna
Powiązania:
https://bibliotekanauki.pl/articles/22446536.pdf
Data publikacji:
2018
Wydawca:
Instytut Badań Gospodarczych
Tematy:
local-government finance
budget policy
education
grants
Opis:
Research background: Municipal education expenditures finance the delivery of one of the key public services devolved by central government to lower levels of government. Traditional studies in this field are divided based on whether they consider socio-economic determinants or political factors within the new political economy. The study presented herein was undertaken to explore the role of demographic factors which are frequently ignored in research. Purpose of the article: This study seeks to identify which variables statistically significantly influence the level of education expenditures in municipalities. The empirical investigation is based on a sample of 2478 Polish municipalities and uses the 2016 Central Statistical Office data to analyse the correlations and regressions between municipal education expenditures and selected economic and socio-demographic factors. Methods: The parameters of the power and exponential model are estimated using the Generalised Least Squares Method. Findings & Value added: The results of the statistical analysis have shown a moderate, positive and significant correlation between municipalities' own revenue per capita and local share of education funding per capita. According to the regression analysis results, the model's explanatory variables accounted for 61% of the variance in municipal education expenditures per capita. The added value of the study is that it highlights the educational challenges related to the demographic situation in Poland that public authorities will soon have to address.
Źródło:
Equilibrium. Quarterly Journal of Economics and Economic Policy; 2018, 13, 3; 523-541
1689-765X
2353-3293
Pojawia się w:
Equilibrium. Quarterly Journal of Economics and Economic Policy
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Rural Fee Reform and the Changing Relationship between State and Peasant
Autorzy:
Feizhou, Zhou
Powiązania:
https://bibliotekanauki.pl/articles/1929554.pdf
Data publikacji:
2009-09-29
Wydawca:
Polskie Towarzystwo Socjologiczne
Tematy:
Rural Fee Reform
state–peasant relationship
local government finance
Opis:
This paper is exploring the Rural Fee Reform from 2002 and its effect on the relationship between state and peasant. Based on the studies in 12 townships, 6 counties, the author found that the basis of local government finance had been transformed from rural fees and taxes to inter-governmental transfers and debts. This may cause some fundamental changes in state–peasant relationship: the ties between local government and peasant are becoming loose and the state power might start to retreat from rural societies.
Źródło:
Polish Sociological Review; 2009, 167, 3; 373-398
1231-1413
2657-4276
Pojawia się w:
Polish Sociological Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Operating surplus in financial management of Polish local government units
Autorzy:
Błażuk, Katarzyna
Powiązania:
https://bibliotekanauki.pl/articles/1827133.pdf
Data publikacji:
2019-05-12
Wydawca:
Uniwersytet Przyrodniczo-Humanistyczny w Siedlcach
Tematy:
Indebtedness
Local government finance
Local government units
Poland 21st century
Opis:
The aim of the article is to assess the currently effective limiting mechanisms for debt incurrence capability of Polish local government units (LGU), which is based on the size of the generated operating surplus. Moreover, the article includes a verification of a hypothesis stating that from 2011, the level of operating surplus significantly influences the investment decisions of LGUs. The article also skeptically scrutinizes the introduction of the operating surplus generation imperative with reference to the LGU subsector (a legal ban of deficit in the current part for LGUs) without similar restrictions regarding the central subsector, which was responsible for about 93% of total public debt in 2001-2016. The methodology applied includes statistical data analysis, as well as a dogmatic-legal method. The dependence of debt incurrence capability on generated operating surplus is to be positively appraised – the financial ratio which incorporates the size of the surplus is an indicator that defines a safe level of debt and therefore accurately reflects the financial condition and credit capabilities of LGUs. This value determines, not only the formal, but also the real credit capability of the unit. The reform of the LGU finance system without any additional constraints on the central level will not lead to the general rejuvenation of the public finance.
Źródło:
Zeszyty Naukowe Uniwersytetu Przyrodniczo-Humanistycznego w Siedlcach; 2018, 45, 118; 93-98
2082-5501
Pojawia się w:
Zeszyty Naukowe Uniwersytetu Przyrodniczo-Humanistycznego w Siedlcach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Fiscal Rules versus the Financial Condition of EU Local Government Units
Reguły fiskalne a sytuacja finansowa jednostek samorządu lokalnego UE
Autorzy:
Malinowska-Misiąg, Elżbieta
Powiązania:
https://bibliotekanauki.pl/articles/2206338.pdf
Data publikacji:
2023
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
local government finance
fiscal rules
financial condition
finanse samorządowe
reguły fiskalne
kondycja finansowa
Opis:
The financial crisis and significant deterioration of public finances have led to the strengthening of instruments aimed at ensuring the financial stability of the state, including fiscal rules. The article1 focuses on the fiscal rules binding the local self-government units (LGUs) of the European Union. An attempt was made to answer the question of how the design of fiscal rules in LGUs has changed, especially in crisis situations, and what was the effectiveness of these regulations. The results of statistical analyses covering the period 2001-2020 are shown. As the aggregated values with such a large variety of local financial systems are difficult to compare, the article presents the results of two case studies (Portugal and Poland), where no significant correlations were found between the number or strength of fiscal rules and the budget deficit indicators. Summarising the analysis of the financial situation of the Polish and Portuguese municipalities, it can be stated that the financial health of LGUs varies greatly depending on the size of the municipality, which makes it difficult to formulate general conclusions regarding the links between the fiscal rules and the financial condition of LGUs.
Kryzys finansowy i znaczące pogorszenie stanu finansów publicznych doprowadziły do wzmocnienia instrumentów mających na celu zapewnienie stabilności finansowej państwa, w tym reguł fiskalnych. Przedmiotem artykułu są reguły fiskalne obejmujące jednostki samorządu terytorialnego (JST) Unii Europejskiej na poziomie lokalnym. W artykule podjęto próbę odpowiedzi na pytanie, jak zmieniała się konstrukcja reguł fiskalnych w JST, szczególnie w sytuacjach kryzysowych, i jaka była skuteczność tych regulacji. Przedstawiono wyniki analiz statystycznych, które objęły lata 2001-2020. Ponieważ wielkości zagregowane przy tak dużej różnorodności lokalnych systemów finansowych są trudno porównywalne, w artykule przedstawiono wyniki dwóch case studies (Portugalii i Polski). Podczas badania nie stwierdzono istotnych korelacji pomiędzy liczbą reguł fiskalnych czy siłą reguł a wielkością deficytu JST w relacji do PKB. Podsumowując analizę sytuacji finansowej gmin polskich i portugalskich, można stwierdzić, że kondycja finansowa JST jest mocno zróżnicowana w zależności od wielkości gminy, co utrudnia sformułowanie ogólnych wniosków dotyczących powiązań między regułami fiskalnymi a kondycją finansową JST.
Źródło:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu; 2023, 67, 2; 71-80
1899-3192
Pojawia się w:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Municipal Own-Source Revenues in Times of the COVID-19 Pandemic
Dochody własne gmin w Polsce w dobie pandemii COVID-19
Autorzy:
Życzkowska, Elżbieta
Dziuba, Jarosław
Powiązania:
https://bibliotekanauki.pl/articles/2206355.pdf
Data publikacji:
2023
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
local government finance
own-source revenues
COVID-19 pandemic
finanse samorządu terytorialnego
dochody własne
pandemia COVID-19
Opis:
Own-source revenues represent one of the most important funding sources for municipalities in Poland. Such revenues cover all types of municipal receipts excluding subsidies and special purpose grants from the state budget. The purpose of the article was to assess the impact of the COVID-19 pandemic on municipal own-source revenues in the period 2020-2021. A comparative analysis method was used to assess this impact. The analyses were based on the revenue figures for 2020-2021 (planned and received) as well as the figures for the year preceding the pandemic, i.e. 2019. The aggregate figures available on www.mf.gov.pl - reports on the implementation of local government budgets - constituted the main source of data. The conducted analysis showed that the first year of the pandemic was better than expected in terms of municipalities, as municipal revenues increased in Poland during this period. This resulted from the funding from the Central Governmental Fund for Local Investments (CGFLI) and qualifying these funds as own-source revenues. Rural municipalities benefited the most in this case. The scale of lost revenues as a result of fiscal power instruments applied by the municipalities was not significant.
Dochody własne należą do najważniejszych źródeł finansowania gmin w Polsce. Zalicza się do nich wszystkie dochody gmin, które nie są subwencjami ani dotacjami celowymi z budżetu państwa. Celem artykułu jest ocena wpływu pandemii COVID-19 na dochody własne gmin w latach 2020-2021. Do oceny tego wpływu wykorzystano metodę analizy porównawczej. Za podstawę analiz przyjęto wielkości dochodowe za lata 2020-2021 (planowane i otrzymane) oraz wielkości z roku poprzedzającego pandemię, czyli 2019. Głównym źródłem danych są wielkości zbiorcze dostępne na stronie www.mf.gov.pl – zestawienia z wykonania budżetów JST. Z przeprowadzonej analizy wynika, że pierwszy rok pandemii dla gmin okazał się lepszy, niż się spodziewano. Dochody gmin w Polsce w tym okresie wzrosły. Był to efekt dofinansowania z Rządowego Funduszu Inwestycji Lokalnych (RFIL) i zakwalifikowania tych środków jako dochodów własnych. Najwięcej skorzystały gminy wiejskie. Skala utraconych dochodów na skutek zastosowanych instrumentów władztwa podatkowego przez gminy nie była duża.
Źródło:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu; 2023, 67, 2; 170-177
1899-3192
Pojawia się w:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
DESIGNING A REVENUE STRUCTURE IN LOCAL SELF-GOVERNMENT ENTITIES IN POLAND: TAXES VERSUS GRANTS
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/517116.pdf
Data publikacji:
2015
Wydawca:
Instytut Badań Gospodarczych
Tematy:
public finance
fiscal relations
grants
local taxes
self-government finance
Opis:
This paper discusses the problem of rational forming of the financing system for local self-government entities. The concept of fiscal federalism as well as the role and importance of own revenues and revenues from the state budget transfers, which are slightly different from other unitary countries, have been referred to in this context. The aim of this paper is to statistically analyze the selected categories of local self-government revenues in Poland with regard to the local self-government total revenue in 2013 and the total expenditure between 1999 and 2013. The study involved methods for the analysis of dynamics of mass phenomena such as, first of all, fixed base indexes, the average rate of change indicator and the correlation and regression coefficients from time series. The correlation and regression coefficients from time series were calculated with the first difference method. The results of study demonstrate a statistically significant role of transfer revenues in the expenditure (with the exception of voivodeships) and a statistically insignificant effect of sensu stricto own revenues in the case of cities with poviat status, poviats and voivodeships. The results reveal that the spending policy of local self-governments in Poland is highly dependent on a specific category of revenue, which is referred to as “other revenue” in the study, as a result of the inflow of EU funds. In the long term, once this specific, incidental source of revenue has been exhausted, the local self-government finance may face serious disruption. Such conclusions may serve as a practical contribution to the creation of an early warning mechanism in the shaping of present and future fiscal policies.
Źródło:
Equilibrium. Quarterly Journal of Economics and Economic Policy; 2015, 10, 3; 45-63
1689-765X
2353-3293
Pojawia się w:
Equilibrium. Quarterly Journal of Economics and Economic Policy
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
MULTIANNUAL FINANCIAL PERSPECTIVE AS A TOOL OF LOCAL GOVERNMENT UNIT DEVELOPMENT
Autorzy:
Wołowiec, Tomasz
Powiązania:
https://bibliotekanauki.pl/articles/599672.pdf
Data publikacji:
2013
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
multiannual,
financial perspective,
Local Government Units,
finance management, Act Of Public Finance (PL)
Opis:
The implementation of primary functions of local development management, especially its planning, organizing and controlling, cannot leave aside the financial aspects of these processes1. This can be attributed to the fact that every decision taken in the commune concerning strategic or operational management is related to the necessity of making specific financial contributions or to the conscious resignation from an opportunity to obtain income (via tax reliefs or exemptions). Moreover, the model of financial management adopted in a particular commune determines whether its financial methods and instruments perform development or stagnation functions. The implementation of primary functions of local development management, its planning, organizing and controlling in particular, cannot disregard the financial aspects of these processes.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2013, 9, 4; 72-82
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
MULTIANNUAL FINANCIAL PERSPECTIVE AS A TOOL OF LOCAL GOVERNMENT UNIT DEVELOPMENT
Autorzy:
Wołowiec, Tomasz
Powiązania:
https://bibliotekanauki.pl/articles/599593.pdf
Data publikacji:
2013
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
multiannual
financial perspective
Local Government Units
finance management
Act Of Public Finance (PL)
Opis:
The implementation of primary functions of local development management, especially its planning, organizing and controlling, cannot leave aside the financial aspects of these processes1. This can be attributed to the fact that every decision taken in the commune concerning strategic or operational management is related to the necessity of making specific financial contributions or to the conscious resignation from an opportunity to obtain income (via tax reliefs or exemptions). Moreover, the model of financial management adopted in a particular commune determines whether its financial methods and instruments perform development or stagnation functions. The implementation of primary functions of local development management, its planning, organizing and controlling in particular, cannot disregard the financial aspects of these processes.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2013, 9, 3; 72-82
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Local Tax Competition in Poland?
Autorzy:
Swianiewicz, Paweł
Łukomska, Julita
Powiązania:
https://bibliotekanauki.pl/articles/1035807.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Warszawski. Wydział Geografii i Studiów Regionalnych
Tematy:
Tax competition
local taxes
tax policy
local government
local finance
yardstick competition
Opis:
The concept of tax competition has been successfully applied in an analysis conducted in several European countries, but so far it has not been systematically tested either in Poland or in other countries of Central and Eastern Europe. There are two types of competition discussed in the article: classic competition for mobile tax base and ‘yardstick competition’, in which local politicians compete for political capital being related to the comparison of tax rates with neighbouring municipalities. It is expected that in Poland the ‘yardstick competition’ is more important from the classic competition for the mobile tax base.
Źródło:
Miscellanea Geographica. Regional Studies on Development; 2016, 20, 3; 37-43
0867-6046
2084-6118
Pojawia się w:
Miscellanea Geographica. Regional Studies on Development
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
External Financing of Hungarian Local Governments: Knowledge and Attitude
Autorzy:
Kovàcs, Gàbor
Powiązania:
https://bibliotekanauki.pl/articles/639708.pdf
Data publikacji:
2011-12-29
Wydawca:
Uniwersytet Jagielloński. Wydawnictwo Uniwersytetu Jagiellońskiego
Tematy:
financial management
local government
finance
borrowing
municipal bond
Opis:
The drastic increase in volume of local government debt in Hungary started in 2006. From that year to 2009 the value of municipal bonds issued increased sevenfold and exceeded USD 1 billion. My hypothesis assumes that a supposable improvement in local municipal financial management may have resulted in the spread of bond issue, which in Hungary is still considered innovative. My research, which was based on a stratified sample of 308 Hungarian municipalities, came to the conclusion that expertise of local governments’ financial executives related to loan financing (including also bond financing) is extremely low. As an interval estimation, we can conclude that practically 31–39% of all the Hungarian municipalities have no professional knowledge in this field. Based on my survey, the least right answers were given to statements relating to bond financing itself, though most respondents knew that long term borrowing’s priority is investment. The majority of local governments are unable to distinguish the economic differences between bank loans and bonds, and are unclear concerning the potential benefits, advantages, and disadvantages of bonds. No wonder that nearly all the bonds were issued privately where the buyers were solely commercial banks. In addition, 12–18% of the municipalities has prejudices and clearly has misconceptions about obtaining funds through borrowing. According to the results of principal component analysis local governments’ knowledge level can be classified and explained by three components: theoretical knowledge of local borrowing, knowledge of legal and administrative regulation, and skill in capital market financing. By summing up the results of the research it can be stated that the improvement in local financial management couldn’t have been the primary reason for municipal bond boom, but there were external factors that determined and dominated this process of booming.
Źródło:
Zarządzanie Publiczne; 2011, 4(16); 98-93
2084-3968
Pojawia się w:
Zarządzanie Publiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
DECENTRALIZATION IN UKRAINE: WHAT IS ON THE AGENDA?
Autorzy:
Slukhaii, Sergii
Powiązania:
https://bibliotekanauki.pl/articles/483766.pdf
Data publikacji:
2015-12-30
Wydawca:
Wyższa Szkoła Biznesu i Przedsiębiorczości w Ostrowcu Świętokrzyskim
Tematy:
decentralization
local finance
subnational government
Opis:
After the Revolution of Dignity (2013-2014) in Ukraine, the new government declared an extensive decentralization program as a part of far-reaching economic reforms to be implemented. These efforts are supposed to be supported by reassigning of public functions, shifting down some public revenues, and increasing the local autonomy concerning revenue management. The paper shows the main obstacles on the way to decentralization, to what extent these decentralization plans have been realized within the actual governmental policy in 2014-2015, and how these decentralization efforts would contribute to increasing efficiency in public administration
Źródło:
Ante Portas – Studia nad Bezpieczeństwem; 2015, 2(5); 11-24
2353-6306
Pojawia się w:
Ante Portas – Studia nad Bezpieczeństwem
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Planning the structure of SGE debt as an opportunity for local development
Planowanie struktury zadłużenia JST szansą na stabilny rozwój lokalny
Autorzy:
Dylewski, Marek
Powiązania:
https://bibliotekanauki.pl/articles/434846.pdf
Data publikacji:
2015
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
finance
self-government finance
debt
planning
local development
Opis:
Projects and programmes realized in the public sector, including self-government entities, are supposed, above all, to satisfy the needs of the society. From the perspective of self-government entity the objective of the task is a given local or regional community. The vast majority of projects and programmes are realized with the use of debt instruments. Self-government public debt is subject to limitation; therefore, it is important not only to comply with the legally binding limits in terms of incurred debt but also to plan the structure of self-government public debt together with the instalments due for payment in a given period and together with the buyout of debt instruments. The purpose of the following paper is to present the significance of the planning approach in creating stable and balanced local development in the perspective of empirical study, and the current approach towards debt planning by self-government entities (SGE).
Źródło:
Biblioteka Regionalisty; 2015, 15; 7-18
2081-4461
Pojawia się w:
Biblioteka Regionalisty
Dostawca treści:
Biblioteka Nauki
Artykuł
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