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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:
Planning the structure of SGE debt as an opportunity for local development
Planowanie struktury zadłużenia JST szansą na stabilny rozwój lokalny
Autorzy:
Dylewski, Marek
Powiązania:
https://bibliotekanauki.pl/articles/434846.pdf
Data publikacji:
2015
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
finance
self-government finance
debt
planning
local development
Opis:
Projects and programmes realized in the public sector, including self-government entities, are supposed, above all, to satisfy the needs of the society. From the perspective of self-government entity the objective of the task is a given local or regional community. The vast majority of projects and programmes are realized with the use of debt instruments. Self-government public debt is subject to limitation; therefore, it is important not only to comply with the legally binding limits in terms of incurred debt but also to plan the structure of self-government public debt together with the instalments due for payment in a given period and together with the buyout of debt instruments. The purpose of the following paper is to present the significance of the planning approach in creating stable and balanced local development in the perspective of empirical study, and the current approach towards debt planning by self-government entities (SGE).
Źródło:
Biblioteka Regionalisty; 2015, 15; 7-18
2081-4461
Pojawia się w:
Biblioteka Regionalisty
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:
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:
Individual debt limitation of territorial self-government entities as either threat or opportunity in creating local develop- ment
Indywidualna limitacja zadłużenia jednostek samorządu terytorialnego szansą czy przeszkodą w kreowaniu rozwoju lokalnego
Autorzy:
Filipiak, Beata Zofia
Powiązania:
https://bibliotekanauki.pl/articles/434902.pdf
Data publikacji:
2015
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
finance
territorial self-government finance
debt
individual debt ratio
local development
Opis:
Individual debt ratio limits the possibility of borrowing by local government units. The changes that occurred in 2014 will have an impact on the financing of current tasks, but primarily they affect the realization of investment projects, which are the basis of local development. The purpose of the paper is to present the results and limitations resulting from changing regulations concerning the possibility of incurring debt and also to present self-government entities’ opinion on the changes that the Public Finance Law is going to bring about. The study was conducted among self-government entities. The method that was used to gather the data was a questionnaire. A total of 397 questionnaires were obtained, which means that the answer was given by 397 local government units.
Źródło:
Biblioteka Regionalisty; 2015, 15; 19-32
2081-4461
Pojawia się w:
Biblioteka Regionalisty
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Narzędzia polityki podatkowej gmin i ich konsekwencje budżetowe
Financial Tools of the Tax Policy in Local Communities and Their Consequences for the Budget
Autorzy:
Kogut-Jaworska, Magdalena
Powiązania:
https://bibliotekanauki.pl/articles/526237.pdf
Data publikacji:
2017
Wydawca:
Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
Tematy:
finanse samorządowe
polityka podatkowa
podatki lokalne
self-government finance
tax policy
local taxes
Opis:
Przejrzysta, racjonalna, a także efektywna polityka podatkowa wymaga uwzględnienia spójnej strategii krótko- lub średniookresowej. Zbudowaniu podstaw do tak ukierunkowanej polityki podatkowej służy wprowadzenie określonych zmian w dotychczasowym podejściu do ustalania obciążeń podatkowych i stosowaniu preferencji fiskalnych w postaci zwolnień i ulg w podatkach oraz opłatach lokalnych. W tym dążeniu gmina powinna wyeliminować nieskuteczne, a obciążające budżet instrumenty dochodowe. Celem artykułu jest zbadanie i ocena charakteru oraz skutków finansowych polityki podatkowej prowadzonej przez gminy w latach 2005–2015 na tle niektórych determinujących ją czynników. Analizę przeprowadzono w odniesieniu do poszczególnych podatków lokalnych, a następnie dokonano oceny polityki podatkowej jako całości. Przyjęty cel badawczy wymagał dokonania przeglądu literatury przedmiotu oraz przeprowadzenia badań, w których wykorzystano dane Ministerstwa Finansów.
When aiming to create a basis for rational and efficient policies for the budget income of local communities, it is necessary to introduce certain changes in the existing approach towards the introduction of tax reductions and exemptions within the taxation system of local communities. It is crucial to organize and stabilize the policies covering local taxes and fees. In order to achieve the above, local communities should eliminate ineffective instruments which excessively burden the budget. The objective of the paper is to research and assess the character and financial aftermath of tax policies applied by local communities between 2005 and 2015. It is necessary to assess the impact of the determining factors. The analysis was performed in relation to particular local taxes, and finally, the tax policy as a whole was assessed. The aim of the research required a thorough review of the literature and an extended analysis in which some data from the Ministry of Finance was used.
Źródło:
Problemy Zarządzania; 2017, 2/2017 (67), t.1; 214-229
1644-9584
Pojawia się w:
Problemy Zarządzania
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
W poszukiwaniu efektywnego systemu podatków samorządowych
Autorzy:
Guziejewska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/610191.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Marii Curie-Skłodowskiej. Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
Tematy:
self-government finance
local taxes
methods of financing self-governments
finanse samorządu terytorialnego
podatki lokalne
metody finansowania samorządów
Opis:
This paper discusses the problem of rational formation of the financing system for local self-government entities, especially local taxes in the light of fiscal illusions. The study involved methods of general statistical analysis of revenues from real property tax in Poland and selected conclusions from ten targeted in-depth interviews with the members of the Municipal Council. The results show a wide range of fiscal illusions as a consequence of the system of financing local government in Poland which is predominantly based on revenue from intergovernmental transfers instead of local taxes. 
W artykule podjęto problem racjonalnego kształtowania systemu finansowania jednostek samorządu terytorialnego, w szczególności podatków lokalnych, w kontekście problemu iluzji fiskalnych. Badania oparto przede wszystkim na ogólnej analizie statystycznej wpływów z podatku od nieruchomości w Polsce oraz wybranych wnioskach z przeprowadzonych dziesięciu pogłębionych wywiadów z radnymi wybranej Rady Miejskiej. Wyniki badań wskazują na szeroki zakres iluzji fiskalnych będący konsekwencją systemu finansowania samorządu terytorialnego w Polsce, opartego w przeważającej mierze na dochodach transferowych z budżetu państwa, a nie na podatkach lokalnych.
Źródło:
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia; 2016, 50, 1
0459-9586
Pojawia się w:
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
ZARZĄDZANIE FINANSAMI W SAMORZĄDZIE GMINNYM WOBEC WYZWAŃ NOWEGO ZARZĄDZANIA PUBLICZNEGO
Finance managementin commune self-government in the faceof challenges of new public management
Autorzy:
Nogalski, Bogdan
Kozłowski, Andrzej
Powiązania:
https://bibliotekanauki.pl/articles/950920.pdf
Data publikacji:
2014
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
commune self-government
finance
councillors
Opis:
Observed disproportions in the development of commune self-governments show at a lot of factors that determine development, amongst which, in view of the uniform system of entitlements, the competences of legislative authorities and qualifications of councillors are significant. Besides deciding on specific decisions (of e.g. passing the plan of incomes and expenses or budget, determining the amount of tax rates, deciding on investments and the way of raising extra financial resources) councillors also construct the formalized system which shapes the process of managing, so they legislate procedures of developing the decisions.
Źródło:
Financial Sciences. Nauki o Finansach; 2013, 4 (17); 22-29
2080-5993
2449-9811
Pojawia się w:
Financial Sciences. Nauki o Finansach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Skutki prawne zaciągania przez samorządy terytorialne kredytów konsolidacyjnych w świetle obowiązujących regulacji ustawy o finansach publicznych wraz z oceną możliwości dokonania zmian w tym zakresie
Legal effects of contracting consolidation credits by local self-governments in the light of current provisions of the Act on Public Finances, along with an assessment of the possibility of future changes in this respect
Autorzy:
Dzwonkowski, Henryk
Powiązania:
https://bibliotekanauki.pl/articles/2215761.pdf
Data publikacji:
2018
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
public finance
credit
local self-government
debt
Opis:
Within the current state of law, all activities related to contracting a consolidation credit must be included as a revenue and expenditure in the budgetary resolution of a local self-government unit, at the same time affecting the amount of an individual debt ratio. There is no legal basis for directing instructions to the Regional Audit Chambers to change an interpretation of the currently binding legal norms. An amendment to the Act on Public Finances is in the process of drafting, aiming at making possible for local self-government entities to restructure debt through, inter alia, repayment of the existing debt with a new, more favorable consolidation debt.
Źródło:
Zeszyty Prawnicze BAS; 2018, 3(59); 188-197
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Financial Security of the Public Sector and Citizens Versus Transparency of the Real Estate Tax Management
Autorzy:
Kozłowski, Andrzej Józef
Czaplicka-Kozłowska, Iwona Zofia
Powiązania:
https://bibliotekanauki.pl/articles/1374980.pdf
Data publikacji:
2019
Wydawca:
Wyższa Szkoła Policji w Szczytnie
Tematy:
tax
finance
management
gmina self-government
financial security
transparency
Opis:
With the decentralisation of state management, decisions have been taken to strengthen the financial autonomy of public-law organisations. Decentralisation, together with the new area of competence of local governments, has become a very important element of the process of educating citizens in the area of finance, especially in the area of tax management. This article is devoted to the problem of proper use of real estate tax by the gmina self-government, hence its functionality in the context of the law in force and the use of this law by the inhabitants of the gminas and local authorities. Within the scope of decisions influencing the amount of income of the gmina self-government from the real estate tax, there are residents, who most often determine the taxable area they use. Next, the decision-making and executive bodies, acting jointly, decide on the subjective and material scope of the tax. It should also be noted that the functionality of this tax is strongly influenced by the residents who contact their representatives in the gmina authorities and officials who consistently perform their duties and control the properties of the area to be taxed. Citizens’ knowledge of public finances, especially of the rules determining the size of liabilities towards the state budget or public-law partnerships functioning within it, including budgets of local governments, translates into financial security not only of local budgets but also of household budgets. The study used research among taxpayers of this tax. It analysed the legal dimension and the income from this tax in a selected region of the Republic of Poland. The main objective of the study, apart from the assessment of the functionality of real estate tax, is to build a model of real estate tax management that takes into account, first of all, the principle of tax justice.
Źródło:
Internal Security; 2019, 11(1); 21-33
2080-5268
Pojawia się w:
Internal Security
Dostawca treści:
Biblioteka Nauki
Artykuł
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