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Tytuł:
Proces kształtowania się samodzielności finansowej, a problem zadłużania się jednostek samorządu terytorialnego
Evolution of Financial Independence and the Debt Problem in Local Governments
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/906965.pdf
Data publikacji:
2002
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Opis:
Local governments are a link in the system of public finance. They are a public and legal entity, being autonomous and independent of the state. In the evolution of local governments’ financial independence it is of extreme importance that to some extent they are always dependent on the central government. The literature of the subject provides two extremely different concepts of a community model. One treats it as unit whose rights are modelled after natural rights of an individual. The other assumes that a community should be entitely subordinated to the state, as its founder is the state itself. These approaches are reflected in the attempt to identify limits on financial liabilities that can be assumed by local governments. Their budget deficit is typically financed from refundable sources and their types and the maximal debt are determined in Poland by the public finance act. Lenders attempting to determine a community’s creditworthiness are guided by their own practices. Both in the evaluation of local governments’ creditworthiness and when constructing the rules and limits on their allowable debt it is necessary to allow for the role and specificity of public finance.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2002, 161
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Pojęcie i zakres środków publicznych a warunki pomocy publicznej dla przedsiębiorstw
The Concept and Scope of Public Funds and Conditions Allowing Public Assistance to Enterprises
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/906950.pdf
Data publikacji:
2003
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Opis:
Considering the expanding functions and activities of public authorities the concept of public money has been attracting more and more attention. This category is very complex as the concepts of the public sector and public finance themselves are not explicitly defined. In the theory of finance many equivalents of the term public money can be found, such as public funds, public monetary resources, public spending. Even though the public finance act lists sources of public money, this does not resolve many theoretical and practical problems with subjecting a given type of funds to laws that are applicable to public money. The distinguishing trail of the Polish public finance system is the multiplicity of organizations that spend public money and the declining role of the national budget in its redistribution. 20 K. Mościbrodzka, Obciążenia wydatków publicznych restrukturyzacją schyłkowych gałęzi gospodarki, „Studia Finansowe”, nr 57, Instytut Finansów Wyższej Szkoły Ubezpieczeń i Bankowości, Warszawa 2001, s. 151. At the same time the role of funds and agencies that spend public money has been growing. This phenomenon should be deemed negative as it hinders rational comprehensive (that is holistic) management of public money. Besides, the diversification of organizations that are allowed to manage public money constrains the parliamentary control of its use. On January 1, 2001, the act “admissibility criteria of public assistance for entrepreneurs and its supervising” was put into effect. It aims to enhance rational spending of public money, to set up a public assistance system addressing entrepreneurs and to harmonize Polish and the EU laws with respect to protecting competition in the market sector. The act applies not only to entrepreneurs but also to a large number of public legal persons that offer assistance funded from public money either directly or indirectly.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2003, 163
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Pionowy i poziomy podział dochodów publicznych a formy subwencjonowania samorządu terytorialnego
Vertical and Horizontal Distribution of Revenues and Forms of Intergovernmental Grants
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/905195.pdf
Data publikacji:
2005
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Opis:
On the first place, the author describes the main aspects of vertical and horizontal distribution of revenues. Secondly, a reader is acquainted with alternative forms of grants for local self-government. Grant distribution systems have two dimensions: the method of determining the size of the divisible pool and the method of determining the distribution among local governments. The attention is paid to four methods of allocating the divisible pool among eligible units: origin of collection of the tax, formula, total or partial reimbursement of costs, ad hoc decision.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2005, 185
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Konstrukcja subwencji ogólnej dla jednostek samorządu terytorialnego w Polsce i jej ocena
The Framework of General Grant for Local-self Government in Poland and Its Evaluation
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/905317.pdf
Data publikacji:
2006
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Opis:
There have been many changes in the framework of general grant for local-self government in Poland since 01.01.2004. The amount of general grant consists of three parts: the equalizing, the balancing and the educational part for gminas and poviats, and the equalizing, the regional and educational part for voivodcships. The new solutions have been appeared in this framework: - enlargement of the equalization mechanism to protect the economically weaker selfgovernments, - widening the horizontal distribution elements, - the connection between the mechanism of the granting and macro-economical indicators like GNP, the level of unemployment.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2006, 197
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Subwencje i dotacje dla samorządu terytorialnego w polityce finansowej państwa
Financial Transfers to Local Areas in Central Government Policy
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/574598.pdf
Data publikacji:
2007-04-30
Wydawca:
Szkoła Główna Handlowa w Warszawie. Kolegium Analiz Ekonomicznych
Tematy:
financial transfers
local government
fiscal policy
soft/hard budget constraints
Opis:
The paper deals with selected aspects of the issue of financial transfers to local governments from the central budget. The first part of the paper describes the basic types of transfers, their role and limitations in central government financial policy resulting from decentralization. Further on, the author discusses the conditions of subsidizing and co-financing local governments under fiscal and budgetary policies. Guziejewska also examines the rules and purposes of financial policy, including the policy of subsidizing, sources of local government revenue and the role of soft and hard budget constraints. The author uses a descriptive analysis method, combined with elements of deduction and statistical analysis. The analysis confirms that the importance of transfers to local governments depends on the level of decentralization of public finances, the detailed structure of individual transfers and the roles that they are supposed to play in the financial system of the state. In Poland, general- and specific-purpose subsidies as well as designated grants play a key role in transfers from the national budget to local areas. Transfers to municipalities differ from those intended for other local government units above the municipality level. The Polish financial transfer system places insufficient emphasis on the goals that individual transfers are supposed to serve, Guziejewska concludes. The system also overlooks the actual costs of services in local areas and makes limited use of the principle of co-financing. Moreover, the economic and social consequences of specific transfers and their political role are not always sufficiently analyzed.
Źródło:
Gospodarka Narodowa. The Polish Journal of Economics; 2007, 215, 4; 71-89
2300-5238
Pojawia się w:
Gospodarka Narodowa. The Polish Journal of Economics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Efektywność finansów samorządu terytorialnego
The Effectiveness of Local Government Finance
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/574884.pdf
Data publikacji:
2008-06-30
Wydawca:
Szkoła Główna Handlowa w Warszawie. Kolegium Analiz Ekonomicznych
Tematy:
decentralization
local government finance
effectiveness
the Tiebout hypothesis
the Wicksell model
Opis:
Increasing the effectiveness of public finance in decentralized systems is a major challenge to both economic theory and practice. In broad terms, economic effectiveness means the relationship between the value of outlays incurred and the effects obtained thanks to these outlays. In the public finance sector, such calculations are difficult because the effects of operations in this sector are often impossible to measure. Studies of the effectiveness of local government finance in Poland tend to focus on a number of selected aspects, yet they rarely deal with the issue of effectiveness in the context of competition and payment for public services, the author says. Guziejewska describes the basic assumptions of two theoretical models known from research reports published abroad: a model developed by American economist Charles Tiebout and a theory proposed by Swedish economist Knut Wicksell. Both these theories deal with competition between local communities and the problem of preferential treatment with regard to public goods and payment for these goods. Even though these theoretical models have their limitations, both Tiebout and Wicksell point to the need to decentralize local finances, Guziejewska says. She presents different scenarios for income shocks in local government budgets, in both the centralized and decentralized systems. The theories described by the author are the basis for formulating certain recommendations related to the rationalization of local government finance, including more direct use of tax breaks for local taxpayers, the equivalence of burdens imposed on public institutions, and the need to counteract “fiscal illusions.”
Źródło:
Gospodarka Narodowa. The Polish Journal of Economics; 2008, 224, 5-6; 71-89
2300-5238
Pojawia się w:
Gospodarka Narodowa. The Polish Journal of Economics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Typologia dotacji z budżetu państwa a cele dotowania samorządu terytorialnego
Typology of Transfers from State Budget into Self-Government Budgets and Their Objectives
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/906421.pdf
Data publikacji:
2008
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
finansowanie samorządu terytorialnego
dotacje
finanse publiczne
local government financing
subsidies
public finance
Opis:
The problems of intergovernmental fiscal relations have been recognized for many years. The consequence of this is a wide range of different kinds of transfers from state budget into self-government budgets. The article describes the typology of those grants and suggests same conclusions what grants are appropriate for what objectives.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2008, 218
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Budżetowanie zadaniowe jako innowacyjna forma zarządzania w publicznym systemie finansowym (na przykładzie województwa łódzkiego)
Performance-Based Budgeting as an Innovative Form of Management in the Public Finance System (on the Example of the Łódź Voivodeship)
Autorzy:
Guziejewska, Beata
Hajdys, Dagmara
Powiązania:
https://bibliotekanauki.pl/articles/907229.pdf
Data publikacji:
2012
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Opis:
The aim of this discussion is to present the object and scope of the performance budget of the Łódź Voivodeship against the background of the nature, significance and limitations of performance-based budgeting as an innovative form of public management. The performance indicators for public tasks in the voivodeship budget, their functionality and informative value were evaluated. The performance budget of the governmental voivodeship administration in Poland is based on a set of several functions among which the following ones consume the largest amounts of expenditure: social security and support for the family, health service, public security and public order. Each function was attributed specific tasks which, in turn were divided into subtasks. The objectives of the tasks and subtasks and their performance indicators were formulated. The specific character of the Voivodeship Offices creates additional barriers for the optimal formulation of the public task performance indicators. On the one hand, the Voivodes implement the strategic policy of the government. On the other hand, they have to take into account the character and economic and social characteristics of the region. They also have to cooperate with the voivodeship self-government. The dual character of the public administration at the voivodeship level poses an obstacle to the formulation of an optimal system of tasks and indicators at the regional level.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2012, 266
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
An Assessment of the Implementation of Performance Budgeting in Poland with Reference to the Experiences of Other Countries
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/632740.pdf
Data publikacji:
2013-03-01
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Opis:
Since the last global financial crisis, public expenditures have been experiencing increasing budget constraints. Therefore, public authorities search for solutions that would foster efficient and transparent expenditures at both the national and local government levels. One of the tools at their disposal is the performance-based budget, which is not, however, cheap or easy to implement. The aim of this paper is an assessment of the implementation of performance budgeting in Poland, and a formulation of proposals de lege ferenda. The assessment discusses selected aspects and conclusions which emerge from the experiences of other countries. The main thesis, set forth in the conclusion of this article, is that in many countries, including Poland, the implementation of a performance-based budget takes place at the national level, not at the local government level, which seems to be questionable, or even incorrect
Źródło:
Comparative Economic Research. Central and Eastern Europe; 2013, 16, 1; 55-69
1508-2008
2082-6737
Pojawia się w:
Comparative Economic Research. Central and Eastern Europe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
INTERGOVERNMENTAL FISCAL RELATIONS. THEORETICAL ASPECTS AND POLAND’S EXPERIENCE
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/599476.pdf
Data publikacji:
2013
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
public finance
fiscal relations
territorial self-government finance
Opis:
The distribution of public revenues is one of the fundamental elements in the shaping of the system of public finance in any country. The process is difficult from both the political and economic points of view. Also the objective conditions make the ideal distribution impossible and any solution results in a greater or lesser fiscal imbalance. An attempt to solve the problems of vertical and horizontal fiscal imbalance and consequences of a greater contribution of territorial self-government tasks and finance leads to complex fiscal relations between the state and the territorial self-government. The aim of this paper is to point out the basic characteristics of the financing system of the local government and the areas of fiscal relations between the national and local government in Poland against the traditional principles of fiscal federalism. Statistical measures of financial independence of territorial self-government entities and their restrictions have also been presented here. The paper ends with conclusions which synthetically present the current problems in fiscal relations in Poland and conclusions de lege ferenda.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2013, 9, 3; 24-32
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
INTERGOVERNMENTAL FISCAL RELATIONS. THEORETICAL ASPECTS AND POLAND’S EXPERIENCE
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/599443.pdf
Data publikacji:
2013
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
public finance,
fiscal relations,
territorial self-government finance
Opis:
The distribution of public revenues is one of the fundamental elements in the shaping of the system of public finance in any country. The process is difficult from both the political and economic points of view. Also the objective conditions make the ideal distribution impossible and any solution results in a greater or lesser fiscal imbalance. An attempt to solve the problems of vertical and horizontal fiscal imbalance and consequences of a greater contribution of territorial self-government tasks and finance leads to complex fiscal relations between the state and the territorial self-government. The aim of this paper is to point out the basic characteristics of the financing system of the local government and the areas of fiscal relations between the national and local government in Poland against the traditional principles of fiscal federalism. Statistical measures of financial independence of territorial self-government entities and their restrictions have also been presented here. The paper ends with conclusions which synthetically present the current problems in fiscal relations in Poland and conclusions de lege ferenda.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2013, 9, 4; 24-32
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
O potrzebie uporządkowania kierunków zmian w systemie finansów samorządowych
About the Need of Arrangement in Local Government Finance
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/905605.pdf
Data publikacji:
2013
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Opis:
The aim of the article is an evaluation of the financial system in the territorial self-government units in Poland and proposals to change it. The author argue that the sequencing of policies is an important determinant of the success. Little fiscal independence of the local government in Poland (especially above the commune level), the necessity for a property tax reform and efficiency in expenditures are the greatest challenges for the future.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2013, 279
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wprowadzenie
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/655776.pdf
Data publikacji:
2013
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Opis:
tekst wprowadzający do nr 279/2013 Folia Oeconomica
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2013, 279
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
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:
Decentralizacja fiskalna - dobre praktyki a doświadczenia polskie
Fiscal decentralization - good practices and Polish experience
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/587844.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
Decentralizacja fiskalna
Podatki lokalne
Samodzielność dochodowa
Samorząd terytorialny
Fiscal decentralization
Fiscal independence
Local self-government
Local taxes
Opis:
W artykule podjęto problematykę decentralizacji fiskalnej w ujęciu teoretycznym oraz konsekwencji jej praktycznej implementacji w Polsce. Rozważania mają charakter przeglądowo-dyskusyjny. Opisano dobre praktyki decentralizacji w ujęciu instytucji międzynarodowych oraz niedoskonałości decentralizacji w świetle badań ankietowych przeprowadzonych wśród polskich radnych. Wyniki rozważań wskazują na lukę decentralizacji w Polsce po stronie lokalnych dochodów podatkowych, czego konsekwencją jest powstawanie i utrwalanie iluzji fiskalnych.
The paper presents problems of fiscal decentralization in theoretical dimension and its consequences in practical implementation in Poland. Considerations are the review and debatable nature. The best practices in fiscal decentralization formulated by international institutions were described and the gap in the process in Poland in the light of questionnaires completed by polish councillors. The conclusions suggest a gap in fiscal decentralisation from the local taxation point of view what results in creation and perpetuation of fiscal illusion.
Źródło:
Studia Ekonomiczne; 2016, 273; 109-118
2083-8611
Pojawia się w:
Studia Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
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