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Wyświetlanie 1-2 z 2
Tytuł:
Participatory budget in metropolies as instrument of direct democracy in public management: experience of Poland and Ukraine
Autorzy:
Kudłacz, Michał
Zhebchuk, Roman
Powiązania:
https://bibliotekanauki.pl/articles/903912.pdf
Data publikacji:
2019
Wydawca:
Uniwersytet Ekonomiczny w Krakowie, Małopolska Szkoła Administracji Publicznej
Tematy:
participatory budget
public management
civil society
local authorities
city development policy
Opis:
Objectives: In the article a comparative research of the participatory budgeting systems at the local level in Poland and Ukraine was carried out. Research Design & Methods: The objects of the study were ten cities of the specified states (five from each country). In the case studies, systemic analysis of legislations of Poland and Ukraine in public finance sphere connected with participatory budgeting were used as well as quantitative analyses of budget resources directed at supporting participatory budget. Using this approach gave us the opportunity for complex research of participatory budgeting mechanism in both countries. Findings: As a result of the research, the peculiarities (differences) of the practice of using participatory budgets as tools of direct democracy at the Ukrainian and Polish cities’ level were specified. On this basis, the authors outlined obstacles for the efficient use of participatory budgets based on the experience of the two countries, formulated guidelines and standards in compliance with which it would be possible to implement quality participatory budgeting into practices of the cities’ public administration. Implications / Recommendations: This article indicates the need to conduct analyzes of participatory budgets to draw conclusions and effectively use this tool in the future. Contribution / Value Added: This research builds knowledge about participatory budgeting by analysing the use of this instrument of direct democracy in two different countries (Poland and Ukraine), which are at different level of EU integration an may help effectively plan and implement participatory budgeting in different national contexts.
Źródło:
Zarządzanie Publiczne / Public Governance; 2019, 3(49); 63-76
1898-3529
2658-1116
Pojawia się w:
Zarządzanie Publiczne / Public Governance
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Legal and Economic Features of Real Estate Taxation Systems in European Union (Selected Problems)
Autorzy:
Wołowiec, Tomasz
Powiązania:
https://bibliotekanauki.pl/articles/969398.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet Warszawski. Centrum Europejskie
Tematy:
Local Taxes
Wealth Taxes on Property
Local Authorities
Budget
Legitimization of Property Tax Collection
Opis:
In this paper an attempt has been made to characterize legal and economic determinants of property taxation systems in the European Union with particular emphasis on the fiscal and non-fiscal functions of propertytax. In property taxation systems in European Union there are no unified solutions specific to each country. In specific national tax systems, the components of the tax structure (especially the tax base, rates, exemptions and tax breaks) were formed by socio-historical conditions, which caused that in some countries there are very characteristic solutions, not existing in other tax systems. However, there are some common legal and economic features that are specifi c to modern property taxation systems. A common element that combines modern tax systems is that the basis (with few exceptions) of real estate taxation is its value (variously defined).
Źródło:
Studia Europejskie - Studies in European Affairs; 2018, 3; 221-243
1428-149X
2719-3780
Pojawia się w:
Studia Europejskie - Studies in European Affairs
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-2 z 2

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