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Wyświetlanie 1-15 z 64
Tytuł:
Opinia w sprawie znaczenia zwrotu „najbliższa gmina lub powiat” z art. 90 ust. 3 ustawy z 7 września 1991 r. o systemie oświaty oraz kwestii możliwości złożenia korekty sprawozdań z wykorzystania dotacji
Opinion on the interpretation of Article 90 para. 3 of the Act of 7 September 1991 on the Educational System and the question of the acceptability of an adjustment of accounts on the use of grants
Autorzy:
Augustyniak-Górna, Teresa
Powiązania:
https://bibliotekanauki.pl/articles/11543135.pdf
Data publikacji:
2014
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
grants
local government
education
Opis:
The author provides an analysis of the phrase “the closest municipality or district”, which appears in Article 90 para. 3 of the Act and points out – following the Supreme Administrative Court – that it has the traits of a vague concept and does not always have to mean a neighboring (the closest) municipality or district. It may also refer to the municipalities with similar demographic or economic characteristics. In addition, it was pointed out that the correction of the annual settlement of grants provided by the local government unit for a private school under the provisions of the Tax Code are not permitted.
Źródło:
Zeszyty Prawnicze BAS; 2014, 4(44); 212-220
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Subwencja i dotacje z budżetu państwa – funkcje, zasady przyznawania oraz rola w tworzeniu dochodów jednostek samorządu terytorialnego w Polsce
Unconditional and conditional grants from the central budget – functions, transfer rules and role in generating revenues of local and regional government units in Poland
Autorzy:
Śmiechowicz, Joanna
Powiązania:
https://bibliotekanauki.pl/articles/2197347.pdf
Data publikacji:
2021
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
subsidies
specific grants
unconditional and conditional grants
transfer revenues of local and regional government units
functions of subsidies and specific grants
Opis:
The article focuses on the functions, types, transfer rules and principles of granting of subsidies and specific grants from the state budget to local government units in Poland, however, it also contains international references. The author indicates the key issue related to the use of transfer revenues in financing local government units. Special attention is given to the analysis and assessment of importance and the change in the share of transfer revenues for municipalities, cities with powiat status, powiats and voivodeships for creating their budgetary revenues in 2010–2020. The research was based on data obtained from the database of Statistics Poland.
Źródło:
Studia BAS; 2021, 4(68); 41-66
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Assessment of the transparency of the functioning of the Church Fund in Poland in terms of granting it
Autorzy:
Bernaciński, Łukasz
Powiązania:
https://bibliotekanauki.pl/articles/2026989.pdf
Data publikacji:
2021
Wydawca:
Uniwersytet Szczeciński. Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Tematy:
grants
public funds
Church Fund
transparency
Opis:
This paper attempts to assess the transparency of the Church Fund’s operations in the area of awarding grants for the maintenance and renovation of historic sacred buildings and for supporting socially useful ecclesiastical activities. For this purpose, the author has outlined the procedure for awarding grants from the Church Fund by the Minister of the Interior and Administration. The author has also presented the practice of secretly increasing the budget of the Church Fund during the financial year, as observed in recent years, and the problem of not publishing decisions on awarding grants insofar as they concerned the distribution of funds from the said increase in the Fund’s budget. Basic measures have been proposed to potentially contribute to increasing the transparency of the granting procedure and to build citizens’ trust in the State. The area related to the financing of the Church Fund should be considered as non-transparent. On the other hand, the transparency of the grant award procedure is given credit for it is transparent, albeit apparently quite complicated, and is communicated to applicants in a comprehensible manner. When presenting the said procedure and assessing the functioning of the Church Fund in this respect, the author analyses and interprets the current provisions of the constitutional, statutory and sub-statutory rank laws in force applicable to the subject matter. Incidentally, elements of the historical overview of applicable laws are also used.
Źródło:
Acta Iuris Stetinensis; 2021, 34; 9-25
2083-4373
2545-3181
Pojawia się w:
Acta Iuris Stetinensis
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
ZMIANY DOTACJI DO ZATRUDNIENIA OSÓB NIEPEŁNOSPRAWNYCH I ICH KONSEKWENCJE DLA SEKTORA ZAKŁADÓW PRACY CHRONIONEJ I REHABILITACJI ZAWODOWEJ OSÓB NIEPEŁNOSPRAWNYCH
Changes in grants to employment of handicapped persons and their implications for employment in sheltered workshops and vo-cational rehabilitation
Autorzy:
Politaj, Adriana
Powiązania:
https://bibliotekanauki.pl/articles/950641.pdf
Data publikacji:
2015
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
sheltered workshops
handicapped persons
grants to employment
Opis:
The aim of this paper is to critically analyze introduced in 2008 changes in the rules of subsidizing employment of people with disabilities and their impact on the sector sheltered workshops and employment of people with disabilities. Subsidies for the employment of people with disabilities, introduced in 2004, provided an important instrument for the support of all employers that employ disabled people. However, the allocation of large sums of sheltered workshops than employers operating in the open labor market, would be compensation for expenditure on the creation of special working conditions and rehabilitation in the sheltered workshops. The reduction of these amounts and equalization grants transferred to sheltered workshops with employers from the open labor market was particularly unfavorable for sheltered employment sector and has become the major cause of the resignation of sheltered workshop of this status.
Źródło:
Financial Sciences. Nauki o Finansach; 2015, 1(22); 31-48
2080-5993
2449-9811
Pojawia się w:
Financial Sciences. Nauki o Finansach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Influence of the financial and non-financial information on the results of the public benefit organizations
Autorzy:
Waniak-Michalak, Halina
Zarzycka, Ewelina
Powiązania:
https://bibliotekanauki.pl/articles/658141.pdf
Data publikacji:
2011
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
financial statements
public benefit organisations
grants
donations
Opis:
Public benefit organizations pursue non-financial and socially useful objectives that serve the well-being of individuals or wider public. Business corporations address their financial reports to investors who provide them with capital. A public benefit organization does not have any investors and uses grants and donations to attain its objectives without giving any guarantees that it will be successful, but only promising its motivation, efforts, determination and intention to assist the target group of beneficiaries. The paper aims to assess the importance of the information presented in the public benefit organizations’ financial and business reports for their stakeholders, as well as the impact of the organizations’ financial results on their capacity for raising funds in the next periods. Investigating the sample of 84 Polish public benefit organizations the authors intended to find out whether financial information determines the amounts of grants and financial donations the organizations receive. They also attempted to establish which financial factors make donors contribute to the given organization. Another objective of the study was to show whether the Polish donors examine the organizations’ financial reports and use information thus obtained to donate.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2011, 257
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
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:
Current Status of and Challenges in Regional Policies in Japan
Autorzy:
Ichishima, Munenori
Powiązania:
https://bibliotekanauki.pl/articles/917069.pdf
Data publikacji:
2019
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
Regional Revitalisation Policy
Distribution of Grants
Local Finance
Opis:
This study aims to explain current regional policies in Japan and to explore challenges in relation to the same. Specifically, I will focus on regional revitalisation policies implemented by the Abe cabinet since 2014 and examine whether grants for regional revitalisation policies are distributed in a way that political scientists have disputed for a long time. From the perspective of public policy analyses in political science, I will conduct statistical analyses by using aggregated data of local municipalities in Japan. Thus, I will clarify the current status of and challenges related to regional policies in Japan.
Źródło:
Investigationes Linguisticae; 2019, 43; 25-33
1426-188X
1733-1757
Pojawia się w:
Investigationes Linguisticae
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Dotacje wynikowe dla jednostek sqamorządu terytorialnego - wartość dodana budżetu zadaniowego
Performance-oriented grants for local self-government units - the added value o performance-based budget
Autorzy:
Kańdua, Sławomira
Powiązania:
https://bibliotekanauki.pl/articles/539885.pdf
Data publikacji:
2013
Wydawca:
Uniwersytet Ekonomiczny w Poznaniu
Tematy:
budżet zadaniowy
dotacje celowe dla jednostek samorządu terytorialneo
dotacje wynikowe
performance-based budgeting
grants for localgovernments units
performance-oriented grants
Opis:
Dotacje celowe, jako źródło dochodów jednostek samorządu terytorialnego (jst), są oceniane krytycznie. Zarzuca im się między innymi to, że: ograniczają samodzielność finansową jst oraz nie stwarzają odpowiednich bodźców do zwiększenia przez nie wysiłku dochodowego, poprawy efektywności gospodarowania środkami publicznymi i wzrostu odpowiedzialności za podejmowane decyzje. Remedium na niedostatki tych dotacji jest zmiana podejścia do konstrukcji dotacji. W literaturze postuluje się dofinansowywanie działalności jst w formie dotacji zorientowanych na sprawność/rezultaty, czyli dotacji wynikowych. Ich istota polega na uzależnieniu otrzymania dotacji i jej wysokości od osiągnięcia przez jst określonych wyników, przy jednoczesnym pozostawieniu beneficjentowi pełnej swobody w definiowaniu sposobu wykonania zadania i uzyskania tych wyników. Rozliczanie jst za uzyskane wyniki, a nie za wydatkowanie środków, przywodzi na myśl koncepcję budżetu zadaniowego. Zbieżność pomiędzy tym budżetem a wymienionymi dotacjami jest podstawą do postawienia tezy, zgodnie z którą upowszechnienie budżetowania zadaniowego w sektorze finansów publicznych w Polsce będzie bodźcem do racjonalizacji systemu dotacji budżetowych dla jst. Jeżeli tak się stanie, wprowadzenie dotacji wynikowych będzie wartością dodaną budżetu zadaniowego.
The award of grants as a source of revenue for local and regional self-government units are criticized because they limit their financial autonomy, and do not create adequate incentives to either increase their fiscal effort, improve the efficiency of public expenditure or increase accountability. The literature proposes the co-financing of the activities of local government units in the form of grants focused on performance/results. These types of grant are called performance-oriented grants. A local government unit will receive these grants if it achieves specific results. In contrast to traditionally awarded grants, the local and regional self-government unit has the freedom to define how to perform the task and get the required results. Local government units being evaluated on results, not on total spending, is reminiscent of the concept of performance-based budgeting. The coincidence between this budget and such grants is the basis for the thesis that the dissemination of performance-based budgeting in the public finance sector in Poland will be an incentive to the rationalization of grants for local and regional self-government units. If this happens, the implementation of performance-oriented grants will provide added value to performance-based budgeting.
Źródło:
Studia Oeconomica Posnaniensia; 2013, 1, 4(253)
2300-5254
Pojawia się w:
Studia Oeconomica Posnaniensia
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Nowe rozwiązania w finansowaniu jednostek samorządu terytorialnego
New methods in financing local government units in Poland
Autorzy:
Kańduła, Sławomira
Powiązania:
https://bibliotekanauki.pl/articles/11542181.pdf
Data publikacji:
2016
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
municipal PIT
fiscal equalisation
expenditure needs
performance-oriented grants
Opis:
The aim of the article is to present and assess new solutions of financing local government units in Poland. The author claims that dysfunctions in the system of their financing create negative effects on the functioning of the local government. The paper begins with a review of the most important of these dysfunctions. The next sections discuss the concept of the so-called municipal (local) PIT and outline the problems of equalizing the differences in expenditure needs of municipalities and providing them with performance-oriented grants.
Źródło:
Studia BAS; 2016, 3(47); 151-172
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Does system of local government subsidisation fulfil revenue equalisation function? Evidence from Poland
Autorzy:
Sekuła, Alicja
Powiązania:
https://bibliotekanauki.pl/articles/18797245.pdf
Data publikacji:
2017
Wydawca:
Instytut Badań Gospodarczych
Tematy:
general grants
revenue equalization
own revenues
revenue equalisation function
Polska
Opis:
Research background: General grants in the system of local government finance should pursue five different functions. One of them is revenue equalization. This function is achieved if the revenue gap is reduced after the application of the subsidising mechanism. In addition, to be completed, the size of the support should be inversely proportional to own revenues. Purpose of the article: The aim of the article is to analyse the fulfilment of the revenue equalization function by general grants. Therefore, beside the theoretical analysis, which presents the general grants structure and the functions assigned to them, the article discusses the results of studies showing changes in the revenue gap after the application of the grant mechanism and the correlation between per capita own revenue and the amount of funds from selected parts (equalisation, balancing-regional, reserve, compensating) of the general grant. The following tentative research hypothesis was adopted: general grants fail to fulfil the revenue equalisation function. Methods: Two research methods were applied to achieve the aim of the article and verify the research hypothesis: descriptive statistics and correlation ? calculating the Pearson correlation coefficient. Findings & Value added: Based on the analyses, it was concluded that, once the corrective and equalising mechanism was applied, the range between the extreme per capita revenue values was reduced by 40?50% on average, at all local government levels, i.e. at commune (including cities with county right), county and province levels, in each year from the period analysed, i.e. 2012?2016. The correlation between the sizes of revenue before and after budget subsidising is always negative, whereas the strength of the relationship ranged between low and significant, depending on the local government level. It was found that general grants do fulfil the revenue equalisation function, which contradicts the initially formulated research hypothesis.
Źródło:
Oeconomia Copernicana; 2017, 8, 4; 523-535
2083-1277
Pojawia się w:
Oeconomia Copernicana
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:
DOTACJE JEDNOSTEK SAMORZĄDOWYCH DLA ORGANIZACJI POŻYTKU PUBLICZNEGO NA REALIZACJĘ ZADAŃ POMOCY SPOŁECZNEJ – ZAKRES UJAWNIANEJ INFORMACJI
THE SCOPE OF DISCLOSURE OF THE LOCAL PUBLIC ENTITIES’ GRANTS FOR ACTIVITY RUN BY PUBLIC BENEFIT ORGANIZATIONS IN THE AREA OF SOCIAL WELFARE
Autorzy:
WANIAK-MICHALAK, HALINA
Powiązania:
https://bibliotekanauki.pl/articles/512965.pdf
Data publikacji:
2013
Wydawca:
Uniwersytet Rzeszowski. Wydawnictwo Uniwersytetu Rzeszowskiego
Tematy:
grants
social work
public benefit organizations
the public sector
reports
Opis:
The purpose of the article is to present the scope of disclosed information on public grants for the implementation of the social welfare tasks carried out by public benefit organizations (PBOs). The information should be presented in the reports of public finance sector units and public benefit organizations. Research carried out by the author using content analysis method exposed the inconsistency of the disclosed information and a shortage of detailed information.
Źródło:
Polityka i Społeczeństwo; 2013, 11, 4; 51-67 (17)
1732-9639
Pojawia się w:
Polityka i Społeczeństwo
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Niektóre aspekty prawne finansowania zadań publicznych samorządu terytorialnego
Certain Legal Aspects of Financing Public Tasks of Local Government
Autorzy:
Koroblowski, Mariusz
Powiązania:
https://bibliotekanauki.pl/articles/548781.pdf
Data publikacji:
2014
Wydawca:
Uniwersytet Rzeszowski. Wydawnictwo Uniwersytetu Rzeszowskiego
Tematy:
porozumienia
zadania publiczne
finansowanie
dotacje
agreements
public tasks
financing
grants
Opis:
Problematyka prezentowana w niniejszym artykule odnosi się do konkluzji wynikających z analizy kwestii finansowania zadań publicznych, które są przedmiotem porozumień zawieranych między jednostkami samorządu terytorialnego oraz tymi podmiotami a wojewodą. Poza zakresem rozważań pozostają natomiast inne porozumienia, a w szczególności takie, których stronami są samorządowe osoby prawne nie mające statusu jednostek samorządu terytorialnego. Po zarysowaniu zagadnienia przedmiotu porozumień autor przechodzi do rozważań na temat gospodarki finansowej jednostek samorządu terytorialnego. W dalszej kolejności omawiana jest kwestia dotacji oraz innych środków otrzymywanych przez podmioty w celu finansowania zadań publicznych objętych porozumieniami. W tym celu dokonywana jest wykładnia odpowiednich przepisów, tj. art. 8 ust. 1 pkt 2, art. 46 i art. 47 ustawy z dnia 13 listopada 2003 r. o dochodach jednostek samorządu terytorialnego, a także art. 168, 169, 251 i 252 ustawy z dnia 27 sierpnia 2009 r. o finansach publicznych. W końcowej części rozważań autor wskazuje, że w aktualnie obowiązującym stanie prawnym dopuszczalne jest dofinansowanie ze środków unijnych tzw. projektu określonego w art. 5 pkt 9 ustawy z dnia 6 grudnia 2006 r. o zasadach prowadzenia polityki rozwoju. Dodatkowo, na marginesie zasadniczego nurtu rozważań, zwrócono uwagę na etap przedakcesyjny do Wspólnot Europejskich oraz rolę, jaką w zakresie pozyskiwania środków na realizację zadań publicznych odgrywał program PHARE.
The issues presented in this article refer to the conclusions resulting from the analysis of the financing of public tasks that are the subject of agreements between local government units and these entities and voivode. Outside the scope there are other agreements, particularly those whose parties are local legal entities not having the status of local government units. After outlining the issues the subject of agreements author proceeds to a study of the financial management of local government units. Furthermore, the author considers the issue of grants and other funds received by the entities in order to finance public tasks covered by the agreements. For this purpose, the author interprets the relevant provisions, namely article 8 paragraph 1.2, article 46 and article 47 of the Act of 13 November 2003 on income of local government units, as well as article 168, 169, 251 and 252 of the Act of 27 August 2009 on public finances. In the final part of the discussion, the author shows that in the current legal situation it is possible to acquire the EU funds to implement the project defined in article 5.9 of the Act of 6 December 2006 on the principles of development policy. In addition, on the margins of the mainstream discussion, the author notes the noticeable role of obtaining funds for the implementation of public tasks, played by the PHARE program during the time of pre-accession to the European Communities.
Źródło:
Nierówności Społeczne a Wzrost Gospodarczy; 2014, 40; 106-115
1898-5084
2658-0780
Pojawia się w:
Nierówności Społeczne a Wzrost Gospodarczy
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Assessment of economic effectiveness in the sources of renewable energy
Autorzy:
Kusto, Z.
Domagalski, J.
Saczuk, J.
Powiązania:
https://bibliotekanauki.pl/articles/1191852.pdf
Data publikacji:
2018
Wydawca:
Gdańska Szkoła Wyższa
Tematy:
cost components
investment grants
investment expenditures
incremental cost method
NPV
Opis:
Economic efficiency of a small unconventional source of distributed generation is calculated by comparison of the source’s costs for heat and/or electricity with the costs of conventional generation. This paper describes the incremental cost method (MKN), which resembles the long-known LLC method.
Źródło:
Eco-Energetics: technologies, environment, law and economy; 2018, 1; 33--40
2657-5922
2657-7674
Pojawia się w:
Eco-Energetics: technologies, environment, law and economy
Dostawca treści:
Biblioteka Nauki
Artykuł
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