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Tytuł:
Strategy for the development of local government units on the example of selected municipalities
Autorzy:
Czuma-Imiołczyk, Lidia
Powiązania:
https://bibliotekanauki.pl/articles/1062908.pdf
Data publikacji:
2019
Wydawca:
Przedsiębiorstwo Wydawnictw Naukowych Darwin / Scientific Publishing House DARWIN
Tematy:
Development strategy
local government units
municipalities
Opis:
The following study discusses the development strategy of local government units in Poland. The development strategy makes it possible to set goals and determine the directions of municipal activities in the long-term perspective. The empirical study presents key elements of the development strategies of selected municipalities and their evaluation. It was carried out based on the SWOT analysis, which is one of the basic tools of strategic analysis of the organization.
Źródło:
World Scientific News; 2019, 127, 3; 349-360
2392-2192
Pojawia się w:
World Scientific News
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
DIAGNOSIS CONCERNING THE FINANCIAL KNOWLEDGE OF LOCAL GOVERNMENT UNITS (LGUS)
Autorzy:
Skica, Tomasz
Wołowiec, Tomasz
Powiązania:
https://bibliotekanauki.pl/articles/599493.pdf
Data publikacji:
2012
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
knowledge
management
local government units
knowledge transfer
Opis:
Systemic management of a local government unit lacks viewing the LGU as an economic entity which should actively use modern financial knowledge in its activity in order to stimulate active construction of an economic and social potential. It need’s to stimulate processes of building in local government structures a financial knowledge based on a modern understanding of LGU finance while considering the new challenges in finance which have been revealed after the subprime crisis, complemented with practical concepts based on New Public Management. Considering the progressing reforms of the national public finance system and the resulting consequences for shaping the financial management of the LGUs, and also globalisation processes and the dynamic development of the financial services’ market, it is natural to require managers of the local government subsector of public finance to have thorough financial knowledge – current and interdisciplinary knowledge that would most importantly be reliable and practice-based.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2012, 8, 2; 69-75
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wsparcie jednostek samorządu terytorialnego w kontekście programu „Polski Ład” (druk sejmowy nr 1531)
Support for local self-government units in the context of the Polish Deal Programme (Sejm Paper No. 1531)
Autorzy:
Korolewska, Monika
Powiązania:
https://bibliotekanauki.pl/articles/2192838.pdf
Data publikacji:
2022
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
tax
incomes
local government units
budget
subvention
Opis:
The regulation introduces significant changes in the mechanism of establishment of local self-government units’ incomes, mostly in order to reduce negative consequences of changes regarding income taxes under the Polish Deal. The author positively evaluates the changes aimed at increasing the stability and predictability of revenues of local self-government units and granting these units additional funds from the state budget. However, she draws attention to the possible thinness of the resources in view of the size of tasks and reduction of self-governments’ own revenues.
Źródło:
Zeszyty Prawnicze BAS; 2022, 2(74); 247-258
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
KNOWLEDGE MANAGEMENT IN THE LGU’s
Autorzy:
Skica, Tomasz
Powiązania:
https://bibliotekanauki.pl/articles/599384.pdf
Data publikacji:
2012
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
knowledge
management
local government units
knowledge transfer
Opis:
The article is regarding the issue of the knowledge management at local government. It’s contents are focusing on the diagnosis in theoretical as well as practical perspective possibilities of managing decks of the knowledge in local government units. The subject brought up in this article is appealing for the experiment to transfer tools of both the attempt at the identification and the knowledge management in the private sector to the level of activities of the local government. This article constitutes this way the attempt to draw the improvements in the sphere of functioning of local government structures using layers like open and hidden knowledge for gain this goal and also putting appropriate approach at the management. Presented in this text approach, constitutes about the possibilities of improving the effectiveness of activities local government units by appealing to decks of knowledge local governments have.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2012, 8, 1; 117-124
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Financial conditioning of investment activity of territorial self-government units in the changing economic environment
Autorzy:
Dworakowska, Małgorzata
Powiązania:
https://bibliotekanauki.pl/articles/582737.pdf
Data publikacji:
2017
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
territorial self-government units
investment activity
Polska
Opis:
An especially significant area in the activity of territorial self-government units is the execution of investment undertakings. However, it requires taking into account various factors influencing their launch and performance. Investment expenditure enables a reduction in differences as far as the development of territorial self-government units is concerned. The scale and range of investment activity pursued by territorial self-government units depend on the financial standing of these entities and it is budget analysis that serves the purpose of its examination. Finance is the key element of functioning of territorial self-government units and the basic marker of practicability and success of each investment. The article aims at presenting financial conditioning related to the budgetary situation of territorial selfgovernment units in Poland and their impact on the execution of investments by these entities. Thus, the parameters that were characterised were investment expenditure, own revenue, budgetary result and operating surplus in the years 2007-2015. The research procedure made use of non-reactive methods, namely the method of analysis of official documents and the historical and comparative method.
Źródło:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu; 2017, 476; 88-96
1899-3192
Pojawia się w:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Municipalities’ Sports Policy Documents in Poland (ECPRD Request No. 5287)
Dokumenty strategiczne gmin w Polsce – Strategia rozwoju sportu (wniosek ECPRD nr 5287)
Autorzy:
Olkowska, Olga
Powiązania:
https://bibliotekanauki.pl/articles/9252609.pdf
Data publikacji:
2023
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
physical culture
sport
local government units
municipalities
Opis:
The author discusses the legal solutions regarding strategic documents in the field of physical culture and sport, as well as financing of sport by municipalities. She presents available forms of providing services in the field of physical culture by local government units in Poland. She describes municipalities’ sports development programs, examples of municipalities’ measures to increase the level of physical activity and engagement in sports activities of citizens as well as to promote the development of local economies through sport. She also discusses examples of public-private part‑ nerships in sport.
Źródło:
Zeszyty Prawnicze BAS; 2023, 1(77); 239-245
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
JEDNOSTKI SAMORZĄDU TERYTORIALNEGO – PODMIOTY WEWNĘTRZNE CZY ZEWNĘTRZNE POLITYK PUBLICZNYCH?
UNITS OF LOCAL GOVERNMENT – INTERNAL OR EXTERNAL ENTITIES OF PUBLIC POLICIES?
Autorzy:
Jęczarek, Mateusz
Powiązania:
https://bibliotekanauki.pl/articles/513362.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Rzeszowski. Wydawnictwo Uniwersytetu Rzeszowskiego
Tematy:
public policy
local government units
public administration
local government
Opis:
This article presents, on the basis of the classification of actors of public policy presented by Suwaj and Wenclik, local government entities involved in the implemen-tation of public policies. Through examples of the functioning in practice, the image of the participants in local government is shown as “those that directly affect the shape of the (national) public policy, are directly involved in its creation”, a fact which results from belonging to the category of public administration. In turn, the remainder of the image is presented as local government entities “who are not directly involved in mak-ing decisions about the shape of public policy, although their opinions may be impor-tant in its shaping”. Such a view leads to the perception of municipalities, counties and provinces as entities “suspended” between the central authorities and the specific interests determined by local communities and the broadly understood local govern-ment sector.
Źródło:
Polityka i Społeczeństwo; 2016, 14, 3; 51-64 (14)
1732-9639
Pojawia się w:
Polityka i Społeczeństwo
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Polish - Ukrainian Cooperation of Local Government Units
Autorzy:
Jaszczuk, Paulina
Powiązania:
https://bibliotekanauki.pl/articles/1195192.pdf
Data publikacji:
2016
Wydawca:
Katolicki Uniwersytet Lubelski Jana Pawła II
Tematy:
local government units
cross-border cooperation
region
euroregion
Opis:
Cooperation between neighboring countries, Polish and Ukraine has a rich history. If you want to talk about the cooperation of local government units between the two countries you must also make a comparison of the legal systemsof both countries in this field. The aim of the article is therefore the analysis of the legislation governing the functioning of local government units in the crossborder cooperation and also attempt to compare them and draw conclusions andassessment of cooperation between local Polish and Ukrainian .
Źródło:
Review of European and Comparative Law; 2016, 25, 2; 129-138
2545-384X
Pojawia się w:
Review of European and Comparative Law
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Key Performance Indicators in local government in Poland
Autorzy:
Kowalczyk, Magdalena
Powiązania:
https://bibliotekanauki.pl/articles/581090.pdf
Data publikacji:
2018
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
Key Performance Indicators
local government units
performance measurement
Opis:
One of the basic accusations against public finance units, including local governments (lg), is the lack of economic efficiency and relations of the expenditures and outcomes. Just like in the case of commercial entities, local governments put more emphasis on the possibility to present the effectiveness of their operations not only by means of financial indicators. The herein study constitutes an attempt to demonstrate the possibilities and benefits of introducing the Key Performance Indicators (KPI) reporting in lg. According to the conducted research it results that the use of KPI in order to report on the achieved outcomes in different fields of activities is fully reasonable in terms of local governments. The elaboration of a set of common KPI for all the units shall facilitate the comparison of the achieved results both in time and space. The article presents a new issue that are the opportunities of using KPI in the Polish local governments in order to prepare reports.
Źródło:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu; 2018, 503; 236-245
1899-3192
Pojawia się w:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
RESEARCH INTO THE FINANCIAL KNOWLEDGE OF EMPLOYEES OF LOCAL GOVERNMENT UNITS AT COMMUNE LEVEL IN PODKARPACIE
Autorzy:
Dzyuma, Ulyana
Rodzinka, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/599466.pdf
Data publikacji:
2012
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
local government units
research
financial knowledge
podkarpackie region
Opis:
The aim of this article is to present the results of a study on the level of financial knowledge among staff at local public administration offices. The study was conducted using the technique of Computer Assisted Telephone Interviews (CATI) on a representative sample of commune level offices in the Podkarpackie Province. Study participants described a definite strength of financial knowledge within the work tasks that they do, however they indicated that their actual knowledge level is intermediate, and to a great degree their actions are based on general knowledge rather than specialist knowledge. The article presents a diagnosis of the level of financial knowledge among staff at local public administration offices at the commune level in the Podkarpackie, describing the most common barriers to gaining financial knowledge and preferences in the forms of learning.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2012, 8, 2; 76-94
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Self-government HPV vaccination programmes in Poland, 2009–2016
Autorzy:
Augustynowicz, A.
Bojar, I.
Borowska, M.
Bobiński, K.
Czerw, A.
Powiązania:
https://bibliotekanauki.pl/articles/2086004.pdf
Data publikacji:
2020
Wydawca:
Instytut Medycyny Wsi
Tematy:
HPV vaccination
health policy programmes
self-government units
Opis:
Introduction. Cervical cancer is the fourth neoplasm in women with respect to incidence. In Poland, both cervical cancer incidence and corresponding mortality are gradually decreasing. Despite these improvements, the epidemiological situation significantly deviates from European standards. Poland has one of Europe’s lowest five-year survival rates at 54.1% for patients diagnosed in 2000–2002, compared to the European mean value of 62.1%. Objective. The aim of this study is to present health policy programmes related to HPV vaccinations run by local self-government units in 2009–2016. Materials and method. The research is based on analysis of already existing data developed by provincial governors and annual information reviews on health-policy programmes implemented by local self-government units presented to the Ministry of Health. All the programmes that included HPV vaccinations have been subjected to analysis. Results. In 2009–2016, local government units implemented a total of 1,204 health policy programmes that covered HPV vaccinations. Under these programmes, 2.05% of girls aged 10–14 were vaccinated. Percentage-wise, these were communes that contributed the most financially to the HPV vaccination programmes, whereas the counties the least. Conclusions. Local self-government’s programmes covering HPV vaccinations conform with the trends outlined in strategic documents on fighting neoplastic diseases. It is possible that the availability of HPV vaccination was limited for girls living in rural communes. Differences in the number of programmes, number of vaccinated girls and the financial outlays allocated for the implementation of HPV vaccination programmes in particular provinces, may be determined by the epidemiological situation in a given region, measured by the incidence rate of cervical cancer.
Źródło:
Annals of Agricultural and Environmental Medicine; 2020, 27, 3; 379-383
1232-1966
Pojawia się w:
Annals of Agricultural and Environmental Medicine
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The consolidated debt of local government units in Poland
Autorzy:
Czekaj, Mirosław
Powiązania:
https://bibliotekanauki.pl/articles/2097020.pdf
Data publikacji:
2018
Wydawca:
Polska Akademia Nauk. Komitet Nauk o Finansach PAN
Tematy:
consolidated balance sheet
debt burden
local government units
Opis:
All local government units in Poland have been analysed regarding their consolidated debt. The consolidated debt was compared with the budget debt which is subject to monitoring and statutory restrictions. The scale of extra-budgetary debt has been revealed as recorded in the balance sheet of a local government unit, a parent entity. In practice, the consolidated balance sheet and debt presented in it are not subject to debates and analyses. Local governments refrain from auditing and publicising of the consolidated balance sheet. The article describes the risks related to unlimited local government debt.
Źródło:
FINANSE Czasopismo Komitetu Nauk o Finansach PAN; 2018, 1(11); 151-160
1899-4822
Pojawia się w:
FINANSE Czasopismo Komitetu Nauk o Finansach PAN
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Programowanie finansowania komunalnych projektów inwestycyjnych w nowej perspektywie finansowej UE 2014–2020
Autorzy:
Sierak, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/630287.pdf
Data publikacji:
2015
Wydawca:
Szkoła Główna Handlowa w Warszawie
Tematy:
municipal projects financing, local government units, new EU programmingperspective
Opis:
According to the new EU financial perspective, a significant portion of funds willbe allocated to fund municipal projects, whose beneficiaries include local governmentunits. In the process of obtaining EU subsidies two elements will have greatimportance: investment projects and financial contribution to the investments.The paper focuses on the conditions of implementation of municipal investmentprojects in the new EU programming perspective, and on principles of projectfinancing and the sources of funding.
Źródło:
Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace; 2015, 3, 4; 173-187
2082-0976
Pojawia się w:
Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Samodzielność dochodowa jako determinanta zdolności kredytowej jednostki samorządu terytorialnego
Revenue autonomy as a determinant of the creditworthiness of a local government unit
Autorzy:
Budzeń, Daniel
Głębski, Adam
Powiązania:
https://bibliotekanauki.pl/articles/2197345.pdf
Data publikacji:
2021
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
local finances
local government units
income autonomy
local debt
Opis:
The aim of this paper is to identify the relationship between non-returnable sources of financing for local development and the ability to repay and service the debt by local government units in Poland. The formulated research problem becomes particularly important in the situation of limiting the level of own-source revenues (reduction of income independence) due to the influence of external factors, independent from local authorities. The research was carried out on the entire population of local government units in Poland, considering their statutory types, municipalities, powiats, cities with powiat status, and voivodeships. The existence of a strong correlation between own-source revenues and the operating surplus was confirmed. The obtained results indicate that it is possible to assess creditworthiness, taking into account own-source revenue and the operating surplus.
Źródło:
Studia BAS; 2021, 4(68); 85-105
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Samodzielność dochodowa jednostek samorządu terytorialnego – aspekty teoretyczne
Revenue autonomy of local government units: theoretical aspects
Autorzy:
Szołno-Koguc, Jolanta
Powiązania:
https://bibliotekanauki.pl/articles/2196943.pdf
Data publikacji:
2021
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
local government in Poland
local government units
local finance
revenue autonomy
Opis:
The article provides an analysis of the essence, scope and basic determinants of the revenue autonomy of local government units in Poland. The considerations are theoretical, based on a critical review of the relevant literature and on the analysis of the most important legal acts determining the Polish legal and financial system of local government. What is worth emphasizing is that autonomy is the paramount value of local government. In accordance with Polish constitutional law, local government bodies participate in the exercise of public authority, perform public tasks in their own name and under their own responsibility, and require autonomy that is subject to judicial protection. The autonomy of local government units is a complex and multifaceted issue. It can and should be considered with regard to legal, organizational, political, property, economic and financial aspects. Financial autonomy, especially in terms of revenues, plays a significant role in activities and development prospects of local government units.
Źródło:
Studia BAS; 2021, 1(65); 9-20
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Finanse jednostek samorządu terytorialnego w 2017 roku
Finance of Local Governmental Units in 2017
Autorzy:
Nejman, Dorota
Powiązania:
https://bibliotekanauki.pl/articles/509369.pdf
Data publikacji:
2018
Wydawca:
Akademia Finansów i Biznesu Vistula
Tematy:
samorząd terytorialny
jednostki samorządu terytorialnego
finanse samorządowe
finanse jednostek samorządu terytorialnego
budżet samorządu
budżet jednostek samorządu terytorialnego
dochody samorządu
dochody jednostek samorządu terytorialnego
wydatki samorządu
wydatki jednostek samorządu terytorialnego
zadłużenie samorządu
zadłużenie jednostek samorządu terytorialnego
local government
local governmental units
government finance
local government units’ finance
government’s budget
local government units’ budget
government’s incomes
local government units’ incomes
government’s expenditure
local government units’ expenditure
government’s indebtedness
local government units’ indebtedness
Opis:
Charakterystyka sytuacji finansowej jednostek samorządu terytorialnego. Przedstawienie i omówienie podstawowych parametrów budżetów jednostek samorządu terytorialnego. Porównanie planu i wykonania w 2017 r. oraz do wykonania w 2016 r. Ogólna sytuacja finansowa jednostek samorządu terytorialnego w Polsce w 2017 r. Zauważalny wzrost dochodów i wydatków jednostek podsektora. Znaczące w porównaniu do 2016 r. i planu na 2017 r. zmniejszenie deficytu. Nieznaczne zmiany w zadłużeniu. Optymistyczne prognozy na lata 2018-2020 na podstawie wieloletnich prognoz finansowych przyjętych przez samorządy.
Description of the local government’s financial situation. Presentation of and discussion on the basic parameters of governmental units’ budgets. Comparison of the plan and execution thereof in 2017 as well as that to the pan execution in 2016. General financial situation of governmental units in Poland in 2017. The noticeable growth of incomes and expenditures of units of the subsector. A considerable vis-à-vis 2016 and the plan for 2017 reduction of deficit. Insignificant changes in indebtedness. Optimistic forecasts for the years 2018-2020 based on long-standing financial forecasts adopted by governments.
Źródło:
Zeszyty Naukowe Uczelni Vistula; 2018, 63(6) Ekonomia XVII; 98-109
2353-2688
Pojawia się w:
Zeszyty Naukowe Uczelni Vistula
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Structure of Public Debt and the Criteria of Its Sustainability
Autorzy:
Piątkowski, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/2168383.pdf
Data publikacji:
2022
Wydawca:
Uniwersytet Marii Curie-Skłodowskiej. Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
Tematy:
sustainable public debt
sustainable public finances
local government units
Opis:
Theoretical background: Sustainable development is a wide and developing economic concept. The sustainability of public finances is one of its basic parts. Sustainable public finances are still perceived rather narrowly in terms of their impact on the financial stability of the state. Such an approach to them narrows their perception and should be extended to other aspects such as influence on social and ecological problems of development. Sustainable public debt is and will continue to be a foundation of sustainable public finances. It should be assessed as sustainable public debt, taking into account both its impact on the sustainability of public finances as well as the possibility of providing public services in the future and the achievement of economic, social, and environmental goals of sustainable development.Purpose of the article: The article aims to assess the impact of the differentiation of legal regulations concerning the debt of the central government and the local government subsector on the level of sustainability of public debt in Poland. The paper will verify the hypothesis that the differentiation of debt regulations between the analyzed public finance subsectors has an impact on the sustainability of public debt. The unification of some regulations could probably increase the level of sustainability of public debt.Research methods: Firstly, the analysis of legal solutions based on the desk-research principle was used in the article. Then, public debt sustainability assessment methods were used to assess the degree of sustainability of the central government subsector debt and the local government subsector debt. The stationarity analysis of time series based on the unit root test was applied. The analysis was performed using the KPSS test. An analysis of correlation and regression between the variables public debt and primary balance was performed.  In the aspects that do not have a developed test method, it was proposed to use evaluation methods such as the European taxonomy and the analysis of quantity and value of green bond issues, the share of investment expenditure, and green tagging of expenditure.Main findings: The conducted analysis shows that the regulations concerning the debt of the central government subsector are much more liberal. That fact has a negative impact on the sustainability of public debt. This applies in particular to the aspect of sustainability of development, where the purpose of spending the raised funds is important. On the other hand, the quantitative analysis shows that both parts of the debt in Poland are not sustainable according to the criteria of the methods. However, the debt of the local government subsector is much closer to sustainability in all three aspects.
Źródło:
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia; 2022, 56, 3; 89-107
0459-9586
2449-8513
Pojawia się w:
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
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:
Operating surplus in financial management of Polish local government units
Autorzy:
Błażuk, Katarzyna
Powiązania:
https://bibliotekanauki.pl/articles/1827133.pdf
Data publikacji:
2019-05-12
Wydawca:
Uniwersytet Przyrodniczo-Humanistyczny w Siedlcach
Tematy:
Indebtedness
Local government finance
Local government units
Poland 21st century
Opis:
The aim of the article is to assess the currently effective limiting mechanisms for debt incurrence capability of Polish local government units (LGU), which is based on the size of the generated operating surplus. Moreover, the article includes a verification of a hypothesis stating that from 2011, the level of operating surplus significantly influences the investment decisions of LGUs. The article also skeptically scrutinizes the introduction of the operating surplus generation imperative with reference to the LGU subsector (a legal ban of deficit in the current part for LGUs) without similar restrictions regarding the central subsector, which was responsible for about 93% of total public debt in 2001-2016. The methodology applied includes statistical data analysis, as well as a dogmatic-legal method. The dependence of debt incurrence capability on generated operating surplus is to be positively appraised – the financial ratio which incorporates the size of the surplus is an indicator that defines a safe level of debt and therefore accurately reflects the financial condition and credit capabilities of LGUs. This value determines, not only the formal, but also the real credit capability of the unit. The reform of the LGU finance system without any additional constraints on the central level will not lead to the general rejuvenation of the public finance.
Źródło:
Zeszyty Naukowe Uniwersytetu Przyrodniczo-Humanistycznego w Siedlcach; 2018, 45, 118; 93-98
2082-5501
Pojawia się w:
Zeszyty Naukowe Uniwersytetu Przyrodniczo-Humanistycznego w Siedlcach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Budżet roczny - narzędzie stabilizacji czy destabilizacji systemu finansowego JST?
Autorzy:
Dylewski, Marek
Powiązania:
https://bibliotekanauki.pl/articles/630259.pdf
Data publikacji:
2017
Wydawca:
Szkoła Główna Handlowa w Warszawie
Tematy:
Local government, Budget, Financial system, Long-term financial forecast, Local government units
Opis:
The objective of this study is to answer the question should the annual budget continue to be the basic document and the basis for the financial management of local governments, or is it necessary to make changes in the budget system. These doubts arise from the research question: whether the referred annual budget in the current conditions is a tool of stabilization of the financial system of local government units or not? Introduced in the Public Finance Act of 2009, the system of two independent documents, i.a. the annual budget and the long-term financial forecast, without specification of hierarchy, relationship and connection between these documents, does not lead to financial stability of local government from both the point of view of implementation of the budget and the consequences of decisions made by the local government authorities. The lessons that have been learned indicate that the annual budgeting is increasingly leading to destabilization of the financial system of local government units
Źródło:
Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace; 2017, 1; 89-103
2082-0976
Pojawia się w:
Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The “Golden Rule” as a New Financial Management Tool for Local Governments
Autorzy:
Błażuk, Katarzyna
Czernicki, Przemysław
Powiązania:
https://bibliotekanauki.pl/articles/1977300.pdf
Data publikacji:
2019-12-31
Wydawca:
Wydawnictwo Adam Marszałek
Tematy:
golden rule
deficit
local government units
fiscal rule
limiting debt
Opis:
The implementation of the so-called “golden rule” regarding the fiscal management of the sub-sector of the local-self-government (LSG) constituted a reaction to the growth of the debt within the sector of public finances and an attempt to curb the LSG deficit. In this manner the Legislator wanted to balance the budget regarding operating revenues and the operating expenditures and to allow for the use of public loans, thus permitting the generation of the debt only in regard to capital expenditures. The authors of the article evaluate the validity of introducing the new regulations, subjecting the “golden rule” to a positive critique and forming requirements for changes and improvements based on solutions to this problem utilized in other countries. An empiric data is presented that shows the consequences of overloading the LSG with the effects of the growing level of public debt in a situation when the responsibility for the majority of the debt (more than 90%) rests with the public governance at the government level. The authors also put forth the thesis that the implementation of the more restrictive rules on the central level is also necessary to optimize the entire system of public finances.
Źródło:
Polish Political Science Yearbook; 2019, 4 (48); 653-662
0208-7375
Pojawia się w:
Polish Political Science Yearbook
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
REVIEW OF CURRENT TRENDS IN SHAPING FINANCIAL KNOWLEDGE
Autorzy:
Gemzik-Salwach, Agata
Powiązania:
https://bibliotekanauki.pl/articles/599646.pdf
Data publikacji:
2012
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
financial knowledge
local government units
trends in shaping financial knowledge
Opis:
The activity of local government units requires them to constantly deepen the financial knowledge and competence of their employees. This article presents review of current trends in shaping financial knowledge of local government units in Poland. The first part of this paper shows trends concerning sources of gaining financial knowledge. The second part shows the most interesting areas of financial knowledge. The third part contains the review of the most popular financial knowledge sharing methods.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2012, 8, 1; 102-107
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Podział kompetencji między jednostkami samorządu terytorialnego w zakresie planowania i zagospodarowania przestrzennego
Division of competencies among the local government units as regards planning and spatial development
Autorzy:
Jagoda, Joanna
Powiązania:
https://bibliotekanauki.pl/articles/953008.pdf
Data publikacji:
2017
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Temida 2
Tematy:
division of competencies
local government units
planning and spatial development
Opis:
The division of planning tasks as regards spatial development among the local government units is defined by the act of the 27th of March 2003 on planning and spatial development. Pursuant to article 3 of this act, the scope of the commune’s own tasks shall comprise shaping and conducting spatial policy located within the commune, including the resolution of the study of determinants and the directions of spatial development and local plans of spatial development (except for internal maritime waters, territorial sea waters and exclusive economic zone and closed territories). On the other hand, the scope of the county self-government tasks shall comprise conducting, within the bounds of its ratione materiae competence, the analyses and studies of spatial development regarding the county area and the issues of its development. Shaping and conducting spatial policy within the area of metropolitan union (metropolitan area) belongs to the tasks of the metropolitan union if such a union was created. However, in a province spatial policy is shaped and conducted by the province self-government, whose tasks comprise the resolution of the spatial development plan of the province.
Źródło:
Studia Iuridica Agraria; 2017, 15
1642-0438
Pojawia się w:
Studia Iuridica Agraria
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Possibilities of using in Poland the foreign models of predicting the fiscal distress in local government units
Autorzy:
Malinowska-Misiąg, Elżbieta
Powiązania:
https://bibliotekanauki.pl/articles/2128126.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
fiscal distress
financial condition of local government units
ratio analysis
Opis:
The aim of the paper is to analyze the usefulness of foreign models of assessing financial condition for predicting financial distress in local governments and to verify whether they may be applied to Polish local government units. The selection of models and indicators was based on a review of foreign literature. Next, a quantitative survey was conducted to verify the assessments resulting from the theoretical analysis of the examined models. The studied group comprised municipalities with populations under 100,000 and the research covered the years 2010-2016. The study uses data from budget reports and consolidated balance sheets of local government units.
Źródło:
Optimum. Economic Studies; 2018, 3(93); 115-125
1506-7637
Pojawia się w:
Optimum. Economic Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Udziały jednostek samorządu terytorialnego w podatkach państwowych
Shares of local government units in national taxes
Autorzy:
Wójtowicz, Katarzyna
Powiązania:
https://bibliotekanauki.pl/articles/2196950.pdf
Data publikacji:
2021
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
local government in Poland
tax sharing
local government units
income taxes
fiscal federalism
Opis:
The aim of this paper is to explore the rationale for the reform of the shares of local government units (LGUs) in national income taxes in Poland as well as to evaluate the selected proposals for changes in this area. The paper begins by outlining the definition and the basic features of tax sharing in the context of fiscal federalism. The next section provides an overview of the tax shares operating in some OECD countries. The main part of the article focuses on the key principles of the tax sharing system in Poland. The author briefly examines the fiscal efficiency of this source of local revenue in different types of Polish LGUs and the most significant dysfunctions of Polish local tax shares. The final section investigates the most important proposals for the reform of tax sharing and discusses their advantages and disadvantages.
Źródło:
Studia BAS; 2021, 1(65); 147-169
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-25 z 165

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