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Tytuł:
Ustawa o finansach publicznych. Komentarz prawno‑finansowy – artykuł recenzyjny
“The Public Finance Act. A legal and financial commentary”, Wydawnictwo Sejmowe 2014, Henryk Dzwonkowski and Grzegorz Gołębiowski (eds.)
Autorzy:
Wernik, Andrzej
Powiązania:
https://bibliotekanauki.pl/articles/11543108.pdf
Data publikacji:
2014
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
public finances
commentary
Opis:
This article aims to review a new commentary to the Public Finance Act, published in mid-2014., and prepared under the editorship of the specialists from the Sejm Bureau of Research. The originality of this review lies in its interdisciplinary perspective: in addition to the typical legal-dogmatic analysis, the subsequent articles of the Act are accompanied by comprehensive economic and statistical interpretation. The author of the review highlights the practical character of the commentary and its usefulness to those who are engaged in the issues of public finances, as well as the innovative nature of financial comments, distinguishing the book from similar publications. He points out the problems related to the entry into force of the new European System of Accounts (ESA 2010) which, due to the date on which the publication appeared, was presented only to a limited extent.
Źródło:
Zeszyty Prawnicze BAS; 2014, 4(44); 9-19
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
15 years standards of management control in Poland – evaluation
Autorzy:
Piaszczyk, Artur
Powiązania:
https://bibliotekanauki.pl/articles/584323.pdf
Data publikacji:
2017
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
standards
management control
public finances
unit
Opis:
The article presents an overview of changes in law concerning management assessment in Poland, as it pertains to public financial institutions in accordance to the implementation of relevant European Union treaties. The subject of examination is the amendment of Public Finances Act from the year 2001. Partial evaluation will be performed on the application of a bill dated from 2009. According to the author, this is mistake, as the original American bill (Sarbanes-Oxley Act) that inspired the European legislation, only requires the management of private firms to file such declarations. Meanwhile Poland decided to have the law apply to public sector as well. The article attempts to evaluate the last 15 years of the currently functioning legal system. Studies have shown that the current supervision system of management assessment is ineffective, ineffectual and largely useless forcing the employees to needlessly rely on risk analysis and resort to costly control mechanisms and procedures.
Źródło:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu; 2017, 478; 348-356
1899-3192
Pojawia się w:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia na temat projektów ustaw o zmianie ustawy o dochodach jednostek samorządu terytorialnego oraz ustawy o finansach publicznych
Opinion on a Deputies’ bill to amend the Act amending the Act on Local Government Revenue and Public Finance Act (Sejm Paper No. 2667) and the Government bill amending the Act on Local Government Revenue (Sejm Paper No. 2668) – from the point of view of their conformity with Polish Constitution and the extent to which these bills may be considered as an implementation of the judgment of the Constitutional Tribunal of 4 March 2014 (ref. no. K 13/11)
Autorzy:
Izdebski, Hubert
Powiązania:
https://bibliotekanauki.pl/articles/11543125.pdf
Data publikacji:
2014
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
income
public finances
bill
local government
Opis:
The Government bill is considered not to enforce the judgment of the Constitutional Tribunal of 4 March 2014 (ref. no. 13/11), as it only partially implements the necessary standards of the regional correctional compensatory mechanism. The Deputies’ bill, which takes into account all of the standards set out by the Constitutional Tribunal, receives a positive assessment. Moreover, the Deputies’ bill is considered as an attempt of a systemic implementation of the judgment, as it also includes changes aimed at correcting other provisions of the Act on Local Government Revenue units and the provisions of the Public Finance Act in relation to the compensatory corrective mechanism.
Źródło:
Zeszyty Prawnicze BAS; 2014, 4(44); 113-121
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Projekt stanowiska Sejmu w sprawie o sygn. akt K 14/13
Sejm draft position on the proposal of 10 April 2013 (Ref. No. C 14/13), concerning Article 284 para. 2 of the Act of 27 August 2009 on Public Finances
Autorzy:
Kaleta, Krzysztof
Powiązania:
https://bibliotekanauki.pl/articles/11542862.pdf
Data publikacji:
2014
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
audit
public finances
public Information
Constitution
Constitutional Tribunal
Opis:
In this draft position the author claims that Article 284 para. 2 of the Act on Public Finances imposes a disproportionate limitation on the constitutional right to public information and leads to violation of the essence of the right to information, and that the procedure for limiting access to the information provided in the contested provision does not comply with the requirement of proportionality, because is not able to improve the reliability and efficiency of the internal audit. He points out that the provision in question is incompatible with the appropriate provisions of the Constitution, as the documents produced by the internal auditor, as referred to in the examined article of the Act on Public Finances, do not form public information.
Źródło:
Zeszyty Prawnicze BAS; 2014, 2(42); 263-283
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Analiza propozycji zmiany dyrektywy Rady 2011/85/UE w sprawie wymogów ram budżetowych państw członkowskich
Analysis of the proposal to amend the Council Directive 2011/85/EU on requirements for budgetary frameworks of the Member States
Autorzy:
Szpringer, Zofia
Jaśkowski, Marek
Powiązania:
https://bibliotekanauki.pl/articles/27312648.pdf
Data publikacji:
2023
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
European Union
budget
budgetary framework
public finances
Opis:
The amendment to the directive is related to the reform of the EU economic governance framework, the goals of which are to: increase accountability at the national level, simplify the budgetary frameworks, focus more on the medium-term perspective and, at the same time, enforce the rules more strictly and consistently. Measures to achieve these objectives are to include: simplifying legislation, increasing transparency of regulations, strengthening national accountability of the budget process, and improving the quality of public finances. Adoption of the directive in the form proposed by the European Commission would entail, inter alia, the creation of a new independent budgetary institution in Poland, as well as the introduction of a legal basis for its functioning.
Źródło:
Zeszyty Prawnicze BAS; 2023, 3(79); 133-145
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zadłużenie gmin w Polsce w latach 2010–2014 – zarys problematyki
Debt of municipalities in Poland for the years 2010–2014 – the outline of the subject
Autorzy:
Król, Urszula
Powiązania:
https://bibliotekanauki.pl/articles/475447.pdf
Data publikacji:
2016
Wydawca:
Fundacja Obywatelskiego Rozwoju-Ryki
Tematy:
commune
national debt
public finances
state economy
Opis:
The article presents the financial position of Polish communes. Except that, it describes the relationship between the financial position of the local self-government finances and theeconomy of the state. Financial data of Polish communes was analysed from 2010 to 2014. The ways of the financial management in communes are presented together with the factors, which determine these ways. Next, the current economic situation is presented with particular references to the national debt. In relation to the national debt a level of indebtedness of Polish communes is also analysed.
Źródło:
Rocznik Samorządowy; 2016, 5; 157-170
2300-2662
Pojawia się w:
Rocznik Samorządowy
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ocena skutków regulacji poselskiego projektu ustawy o zmianie ustawy o finansach publicznych
Impact assessment of the Deputies’ bill amending the Act on Public Finances
Autorzy:
Szpringer, Zofia
Powiązania:
https://bibliotekanauki.pl/articles/2215879.pdf
Data publikacji:
2020
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
public finances
fund
regulatory impact assessment
bill
Opis:
The aim of the bill - indicated by the applicant - is to prevent bypassing the stabilizing expenditure rule (SER) by shifting various categories of current budget expenditure to public institutions not covered by the SER operation. The result of the bill may be, among others, hindering the payment of additional pensions in the future, but also a stronger guarantee of support for people with disabilities. In addition, the proposed amendment may discourage reducing the value of the Demographic Reserve Fund, which had been planned as a damper for adverse phenomena in the pension system. In the author’s opinion, there is a need to review the operation of the SER and to further seal this rule, so that it can affect the sustainability of public finances in the long run.
Źródło:
Zeszyty Prawnicze BAS; 2020, 2(66); 147-153
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wydatkowa reguła dyscyplinująca (WRD) i stabilizująca reguła wydatkowa (SRW) oraz stanowisko Komisji Europejskiej w zakresie ograniczeń co do tempa wzrostu wydatków
The disciplinary spending rule, the stabilising spending rule and the European Commission’s position on limits to the rate of growth of spending
Autorzy:
Szpringer, Zofia
Powiązania:
https://bibliotekanauki.pl/articles/32314550.pdf
Data publikacji:
2023
Wydawca:
Kancelaria Sejmu. Biuro Ekspertyz i Oceny Skutków Regulacji
Tematy:
public finances
budget
spending
taxes
European Union
Opis:
The article presents the assumptions and objectives of both rules and the reasons for the replacement of the disciplinary spending rule by the stabilising spending rule in 2013. These included, among others, the limited scope of the adopted solutions and the need to automatically prepare public finances for periods of bad economic situation. The author also presents the position of the European Commission with regard to the rate of spending growth in 2021–2023. She indicates that this position has been variable over the years. The author presents the recommendations addressed to Poland by the Council of the European Union with regard to the conduct of fiscal policy.
Źródło:
Zeszyty Prawnicze BAS; 2023, 4(80); 221-253
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Analiza deficytu sektora finansów publicznych w Polsce w latach 2007-2012
Autorzy:
Budzyński, Tomasz
Powiązania:
https://bibliotekanauki.pl/articles/610374.pdf
Data publikacji:
2014
Wydawca:
Uniwersytet Marii Curie-Skłodowskiej. Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
Tematy:
public finances
budget deficit
finanse publiczne
deficyt budżetowy
Opis:
The major problem of public finance system in Poland is the deficit of general government. Al- though budget imbalance is not a new case, the deficit has deepened, especially in 2009–2010. Poland has implemented partly successful fiscal consolidation, which is not aimed at promoting a growth- friendly approach to consolidation design. The fiscal consolidation is the spending based adjustment.
Artykuł nie zawiera abstraktu w języku polskim
Źródło:
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia; 2014, 48, 1
0459-9586
Pojawia się w:
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Rozwój ustrojowych regulacji polskich finansów publicznych
Development of constitutional regulations of Polish public finances
Autorzy:
Wierzbicki, Jarosław
Powiązania:
https://bibliotekanauki.pl/articles/630451.pdf
Data publikacji:
2014
Wydawca:
Szkoła Główna Handlowa w Warszawie
Tematy:
Constitution of Poland, public finances, budgetary law, reform
Opis:
Constitutional regulation of public finances substantially changed in the period between 1918–1997. Each new regulation, excluding constitutions proclaimed in the era of centrally planned economy, increased the scope and range of regulation. The paper analyses constitutional regulations regarding public finances in Poland since 1918.
Źródło:
Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace; 2014, 1; 35-63
2082-0976
Pojawia się w:
Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Upoważnienie do zaciągania zobowiązań na rzecz jednostek samorządu terytorialnego jako naruszenie dyscypliny finansów publicznych
Authorisation to incur liabilities for local government units as a breach of public finance discipline
Autorzy:
Sekuła, Alicja
Garbacz, Grzegorz
Powiązania:
https://bibliotekanauki.pl/articles/23352254.pdf
Data publikacji:
2023
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
public finance discipline
public finances
liabilities
local government units
Opis:
The article defines two concepts: financial obligations and incurrence of obligations, as well as characterises the issue of the subjective and objective incurring of liabilities. This problem was analysed from the point of view of violation of public finance discipline, which may occur at various stages of incurring liabilities. Three case studies regarding unlawful incurring were also discussed.
Źródło:
Zeszyty Prawnicze BAS; 2023, 2(78); 25-45
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zaniechanie prowadzenia audytu wewnętrznego – przesłanka naruszenia dyscypliny finansów publicznych
Abandonment of Internal Audit – Premises for Breaching Public Finance Discipline
Autorzy:
Bożek, Wojciech
Powiązania:
https://bibliotekanauki.pl/articles/416712.pdf
Data publikacji:
2018-06
Wydawca:
Najwyższa Izba Kontroli
Tematy:
internal audit
public finance units
the discipline of public finances
Opis:
Internal audit has been present in the Polish legal system since 2002. However, the issues related to internal auditing have not been regulated in a comprehensive and precise way to date. In his article, the author assesses the completeness of the legal regulations and their usefulness in public finance governance, especially from the perspective of the responsibility set out in the Act of 17th December 2004 on public finance discipline breach. The legal comparative and analytical method has been used for the basic legal acts that regulate the issue, as well as the respective literature and judicature. The analysis also covers respective decisions taken by commissions dealing with cases related to public finance discipline breaches.
Źródło:
Kontrola Państwowa; 2018, 63, 3 (380); 8-19
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ocena skutków regulacji projektu nowelizacji ustawy o dodatkach mieszkaniowych
Legal opinion on impact assessment of the Bill Amending the Act on Housing Allowances
Autorzy:
Sobieraj, Kamila
Powiązania:
https://bibliotekanauki.pl/articles/2196828.pdf
Data publikacji:
2021
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
housing allowances
public finances
impact assessment
bill
social benefits
Opis:
In the author’s opinion the instruments proposed in the bill may fail to fulfil their task in terms of solution of the housing problem among young people. On the contrary, it can speed up depopulation of small and middle-sized towns. The bill may have unfavourable economic and social consequences on the housing market and also a negative impact on the finances of gminas (communes). The author points out that granting housing allowances to the young adults without housing problems is contrary to the principle of economic prudence.
Źródło:
Zeszyty Prawnicze BAS; 2021, 3(71); 191-200
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Budżet zadaniowy w Polsce – osiągnięcia i wyzwania
Performance‑based budget in Poland – achievements and challenges
Autorzy:
Postuła, Marta
Powiązania:
https://bibliotekanauki.pl/articles/14729725.pdf
Data publikacji:
2013
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
state budget
performance-based budget
public funds management
public finances
Polska
Opis:
The author presents performance-based budgeting using a threefold typology by Teresa Curristine (i.e. presentational performance budgeting, performance-informed budgeting and direct formula performance budgeting) and argues that for the 2006–2012 period Poland can be placed in the first category. In the next part of the article the author introduces and discusses crucial factors for further implementation of the performance-based budget: its legal basis, knowledge of politicians and experts involved in budgetary works, defining objectives and performance measures.
Źródło:
Studia BAS; 2013, 1(33); 59-83
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Koncepcja tax expenditures w systemie podatkowym
Tax Expenditures in the Tax System
Autorzy:
Wyszkowski, Adam
Powiązania:
https://bibliotekanauki.pl/articles/575429.pdf
Data publikacji:
2010-09-30
Wydawca:
Szkoła Główna Handlowa w Warszawie. Kolegium Analiz Ekonomicznych
Tematy:
tax expenditures
public finances
tax system
government spending
public spending efficiency
Opis:
The paper discusses the use of what are known as tax expenditures in various member countries of the Organization for Economic Cooperation and Development (OECD), with a view to analyzing the scope of state aid in these countries. Tax expenditures are defined as losses to the Treasury from granting certain deductions, exemptions, or credits to specific categories of taxpayers. Tax breaks are one method that the government uses to promote certain policy objectives. Tax expenditures are an alternative to direct government spending on policy programs. A specific feature of this type of assistance is that it takes place through the revenue side of the budget and not through direct spending. In most countries, government revenue is predominately generated from taxes. This explains why tax expenditures are usually part of the tax system and take the form of various tax breaks, exemptions, deferments or credits. Their use leads to reduced tax burdens, thus being a hidden form of subsidizing specific policy objectives or groups of taxpayers. This invariably leads to a situation in which an increased part of public spending spins out of control and is not subject to standard budgetary rules, the author says. This form of assistance needs to be identified and evaluated properly, Wyszkowski says, because it leads to a lack of transparency in the government’s policies with regard to businesses and the public. The author analyzes this method of subsidizing in comparison with direct spending from the budget. In some cases, the use of tax expenditures in the tax system may prove to be more expensive than direct spending from the budget, according to Wyszkowski. An analysis of tax expenditures helps determine the effectiveness of specific government policies. This is especially important in the context of the ongoing debate on reforming the public finance system, Wyszkowski says.
Źródło:
Gospodarka Narodowa. The Polish Journal of Economics; 2010, 242, 9; 65-82
2300-5238
Pojawia się w:
Gospodarka Narodowa. The Polish Journal of Economics
Dostawca treści:
Biblioteka Nauki
Artykuł
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