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    Wyświetlanie 1-8 z 8
    Tytuł:
    Is There a Link between User Charges and Expenditures on Public Kindergartens in Poland?
    Autorzy:
    Będzieszak, Marcin
    Powiązania:
    https://bibliotekanauki.pl/articles/1836553.pdf
    Data publikacji:
    2020
    Wydawca:
    Uniwersytet Marii Curie-Skłodowskiej. Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
    Tematy:
    fees
    user charges
    local budgets
    tax and non-tax revenues
    Opis:
    The aim of this article is to assess the link between user charges and expenditures on the service on the example of public kindergartens in Poland. The rationale behind the paper is that implementation of user charges for public service results in efficient use of resources and leads to the passing-on of expenditure increase to consumers. To achieve the aim, three methods were used, namely weighed-least-squares, fixed effect and random effect method. The empirical analysis based on a panel data set for 65 large Polish cities in the years 2012–2018 showed that about 10–25% of an expenditure increase is passed on to consumers in terms of higher user charge. Moreover, user charge financing has a significant negative effect on the unit cost. An increase in the share of user charges in expenditures by 10 pp causes a decrease in expenditure at the level of 2.5–50%.
    Źródło:
    Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia; 2020, 54, 4; 7-18
    0459-9586
    Pojawia się w:
    Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Do large Polish cities substitute their own-source revenues with fees and user charges?
    Autorzy:
    Będzieszak, Marcin
    Powiązania:
    https://bibliotekanauki.pl/articles/18104644.pdf
    Data publikacji:
    2020-01-19
    Wydawca:
    Szkoła Główna Handlowa w Warszawie. Kolegium Zarządzania i Finansów
    Tematy:
    fees
    user charges
    local budgets
    tax and non-tax revenues
    Opis:
    This paper aims to assess if large Polish cities use fees and user charges to substitute other own-source revenues. The analysis has been conducted on a panel of 65 large cities in Poland in the period of 2004-2015. Using OLS and fixed effect panel analysis, it has been proved that cities pursue their policy in order to maximize their revenues, which is in line with the Leviathan theory assuming that public authorities maximize public revenues. Additionally, using the normalization quotient mapping, it has been confirmed that cities do not change their revenue policy in terms of taxes vs. fees and user charges trade-offs.
    Źródło:
    Journal of Management and Financial Sciences; 2019, 39; 43-59
    1899-8968
    Pojawia się w:
    Journal of Management and Financial Sciences
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Financial Support to Local Budgets from other Budgets in Russia and some Foreign Countries
    Autorzy:
    Mardasova, Maria
    Powiązania:
    https://bibliotekanauki.pl/articles/1368197.pdf
    Data publikacji:
    2020-09-29
    Wydawca:
    Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
    Tematy:
    fi nancial support
    inter-budget transfers
    local budgets
    subvention
    grant
    subsidy
    interbudget relations
    budget system
    Opis:
    The article is devoted to the consideration of relations on providing financial support, the so called inter-budget transfers, to local budgets from other budgets of the budget system of the Russian Federation. The acceptance of the independence of local self-government with the adoption of the Constitution of the Russian Federation in 1993 made it necessary to implement legal regulation of relations in the field of financial support to the activities of municipalities. The article describes the process of reforming the regulatory framework in the field of relations for the provision of inter-budget transfers to local budgets. The author conducts comparative analysis of inter-budgetary relations for providing financial support to municipalities with a number of European States (the Czech Republic, Poland, the Republic of Lithuania, and Slovakia) and also highlights similarities with Russian legal regulation.
    Źródło:
    Financial Law Review; 2020, 19, 3; 36-52
    2299-6834
    Pojawia się w:
    Financial Law Review
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    LOCAL GOVERNMENTS – AS THE BASIS OF FORMATION OF BUDGET POTENTIAL OF THE REGION
    BUDŻETY LOKALNE – JAKO FUNDAMENT FORMACJI POTENCJAŁU BUDŻETU REGIONU
    МЕСТНЫЕ БЮДЖЕТЫ – КАК ОСНОВА ФОРМИРОВАНИЯ БЮДЖЕТНОГО ПОТЕНЦИАЛА РЕГИОНА
    Autorzy:
    Melnyk, Leonid
    Duma, Viktoriya
    Powiązania:
    https://bibliotekanauki.pl/articles/576724.pdf
    Data publikacji:
    2016-06-30
    Wydawca:
    Międzynarodowy Instytut Innowacji Nauka – Edukacja – Rozwój w Warszawie
    Tematy:
    regional finances, local budgets, budget capacity, financial capacity, financial resources
    Locale Finanse, mestnыe budżetów byudzhetnыy potencjał, możliwości finansowe, zasoby finansowe
    региональные финансы, местные бюджеты, бюджетный потенциал, финансовый потенциал, финансовые ресурсы
    Opis:
    Skuteczność systemu budżetowego Ukrainy w dużej mierze zależy od dostępności zasobów finansowych w regionie. System budżetowy regionu jest liderem w określaniu jego kondycję finansową i charakteryzującą się pewnymi parametrami, które można wyrazić pod względem zdolności fiskalnych.
    The effectiveness of the budget system of Ukraine is largely determined by the availability of financial resources in the region. The budget system of the region is a leader in determining its financial condition and characterized by certain parameters that can be expressed in terms of fiscal capacity. The aim of the article is the generalization of theoretical approaches to the essence of the budget potential of the region, to develop a model of its formation and determine the factors that influence the potential increase in the budget.
    Систематизированы методические подходы, касающиеся сущности бюджетного потенциала региона. Проведен анализ научных разработок, посвященных категории «бюджетный потенциал». Дано определение бюджетного потенциала как основной составляющей финансового потенциала, которая обеспечивает реальную возможность поступления в бюджет региона финансовых ресурсов в условиях существующего законодательства. Определены структурные элементы бюджетного потенциала. Предложены инструменты, обеспечивающие увеличение денежных поступлений в местный бюджет.
    Źródło:
    International Journal of New Economics and Social Sciences; 2016, 3(1); 207-215
    2450-2146
    2451-1064
    Pojawia się w:
    International Journal of New Economics and Social Sciences
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    The result of the LGU budget in the context of the mission of local governments
    Autorzy:
    Kotlińska, Janina
    Powiązania:
    https://bibliotekanauki.pl/articles/413833.pdf
    Data publikacji:
    2018
    Wydawca:
    Uniwersytet Warszawski. Instytut Ameryk i Europy. Centrum Europejskich Studiów Regionalnych i Lokalnych (EUROREG)
    Tematy:
    local development
    the result of LGU budgets
    local government debt
    Opis:
    Since the very beginning of their establishment, municipalities, counties and regions (voivodeships) have been struggling with financial problems. Unfortunately, these problems affect the performance of the tasks assigned to these administrative units, including the standard of provided services and investment activities. Although extensive, the scale of the unsatisfied needs in LGUs varies between individual units, including municipalities. Thus, the positive financial results (the balance at the closure of the fiscal year) achieved by local government units in Poland in the recent years, as well as their future, offer an intriguing topic of research. The purpose of this paper is to identify the causes that: 1) underpin the re-evaluation of the LGU goals (from the implementation of the local government mission to achieving a budget surplus), and 2) allow the positive result of the LGU budget to finance goals other than investment-related ones. In order to achieve this, the study covers and illustrates, using the empirical data from the years 2007-2016, the types of possible LGU budget results, LGU activities that could contribute to the closure to LGU budgets with a positive result, directions of using budget surpluses and the so-called uncommitted funds, as well as local governments’ debt in terms of the intergenerational solidarity concept of its repayment and its perceived optimal structure.
    Źródło:
    Studia Regionalne i Lokalne; 2018, 1(71); 26-47
    1509-4995
    Pojawia się w:
    Studia Regionalne i Lokalne
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Democratization of governance as the basis of local economic development in Ukraine
    Autorzy:
    Krajnik, Оlga
    Powiązania:
    https://bibliotekanauki.pl/articles/2129843.pdf
    Data publikacji:
    2022-08-19
    Wydawca:
    Uniwersytet Gdański. Instytut Geografii
    Tematy:
    democratization of governance
    local economic development
    decentralization
    municipal budgets
    participatory budgeting
    local communities
    Ukraine
    Opis:
    The article considers the role of democratic standards of governance, which imply the involvement of wide layers of the population in making administrative decisions to ensure regional and local development. The real transition to the implementation of democratization of power relations in Ukraine began with the decentralization reform. The main function of local governments amid decentralization processes is to improve the territorial socio-economic condition, which is the expanded economic recovery of the territory, using the real benefits of democratization and decentralized governance. This article analyzes the stages of decentralization and illustrates the main legislative and regulatory guarantees of this process. The determination of financial resources available to local governments plays a special role in the economic development of territorial communities. The article also scrutinizes changes in local budget revenues of Ukraine over the past six years. The formation of the participatory budget as a component of government democratization as well as the development of public confidence in government is typified. In conclusion, the importance of continuing the decentralization reform and maintaining the society’s progress towards democratization is determined.
    Źródło:
    Journal of Geography, Politics and Society; 2022, 12, 2; 27-35
    2084-0497
    2451-2249
    Pojawia się w:
    Journal of Geography, Politics and Society
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Shrinking municipalities and their budgetary revenues on the example of the Warmian-Masurian Voivodeship in Poland
    Autorzy:
    Wichowska, Anna
    Powiązania:
    https://bibliotekanauki.pl/articles/19090949.pdf
    Data publikacji:
    2019
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    municipal budgets
    local revenue
    demography
    aging of the population
    shrinking cities
    Opis:
    Research background: Adverse demographic changes in many local administration units around the world lead to their shrinkage. These processes are usually accompanied by economic changes. The economic consequences of shrinkage can be assessed based on the budgetary revenues of local units, which are largely dependent on the local population and the demographic structure. Purpose of the article: The aim of this article is to evaluate the shrinkage of Polish municipalities and the effects of population change on the budgetary revenues of local administration units. The analysis was conducted in selected municipalities of the Warmian-Masurian voivodeship, which is the least economically developed region in Poland. The analysis covered the period between 2012 and 2017. Methods: The shrinkage of municipalities was evaluated with the use of the methods proposed by the Shrinking Cities International Research Network (SCIRN). According to this methodology, a local unit shrinks when the annual decrease in population exceeds 0.15% for more than five consecutive years. The influence of demographic changes on the budgetary revenues of municipalities was evaluated with the use of linear correlation analysis (Pearson's r) as well as a survey conducted among municipal treasurers in the Warmian-Masurian voivodeship.  Findings & Value added: Symptoms of shrinkage were described in selected municipalities of the Warmian-Masurian voivodeship. The presence of correlations between different categories of budgetary revenues and demographic changes was confirmed. The results of the study and the formulated practical recommendations constitute constructive inputs to the discussion on possible solutions to the analyzed problem. They can also be used in further research to analyze other aspects of municipal budgets (the consequences of depopulation for budgetary expenditures, municipal debt, etc.) or conduct comparisons with other regions in Poland and in the world.
    Źródło:
    Oeconomia Copernicana; 2019, 10, 3; 419-432
    2083-1277
    Pojawia się w:
    Oeconomia Copernicana
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Spatial Diversification Of The Regional Expenses On Culture In Poland 2003-2012
    Autorzy:
    Suchecki, Adam Mateusz
    Powiązania:
    https://bibliotekanauki.pl/articles/633123.pdf
    Data publikacji:
    2014-12-01
    Wydawca:
    Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
    Tematy:
    expenditure on culture
    the provincial budgets
    local finances
    cultural institutions
    location quotient (LQ)
    Opis:
    Following the completion of the process of decentralization of the public administration in Poland in 2003, a number of tasks implemented so far by the state authorities were transferred to the local level. One of the most significant changes in the methods of financing and management of the local authorities was the transfer of culture and national heritage-related tasks to a group of the own tasks implemented by local governments. As a result of the decentralization process, the local government units in Poland were given a significant autonomy in determining the purposes of their budgetary expenditure on culture. At the same time they were obliged to cover these expenses from their own revenue. This paper focuses on the analysis of expenditure on culture covered by the provincial budgets, taking into consideration the structure of cultural institutions by their types in the years 2003, 2006, 2010 and 2012. To illustrate the diversity of the expenditure on culture by the type of the institutions in particular provinces, one applied the location quotient (LQ), which reflects a spatial distribution of expenditure on culture in relation to reference expenses incurred by the cultural institutions in Poland.
    Źródło:
    Comparative Economic Research. Central and Eastern Europe; 2014, 17, 4; 237-252
    1508-2008
    2082-6737
    Pojawia się w:
    Comparative Economic Research. Central and Eastern Europe
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-8 z 8

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