Informacja

Drogi użytkowniku, aplikacja do prawidłowego działania wymaga obsługi JavaScript. Proszę włącz obsługę JavaScript w Twojej przeglądarce.

English (EN)·Polski (PL)·Yкраїнський (UK)
Przejdź do strony domowej biblioteki Centralna Biblioteka Wojskowa Link otwiera się w nowym oknie Logo biblioteki Prolib Integro - strona głównaCentralna Biblioteka Wojskowa

Wyszukujesz frazę "state budget" wg kryterium: Temat

  Lista filtrów

Dostawca treści

Podbaza

Wyrównaj
Wyświetlanie 1-15 z 69
Tytuł:
Przepływy finansowe jako miara wartości budżetu państwa – analiza na przykładzie Polski w okresie 10 lat
Financial flows as a measure of value of the state budget – case of Poland
Autorzy:
Marchewka-Bartkowiak, Kamilla
Powiązania:
https://bibliotekanauki.pl/articles/11541691.pdf
Data publikacji:
2017
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
state budget in Poland
financial flows
value of state budget
Opis:
The author claims that total financial flows within the state budget should be the basis for calculating its value and a key element of public finance management. The article analyses the financial flows within the state budget in Poland in 2007–2016. It also explores the reasons for fluctuations in the budget value and its structure.
Źródło:
Studia BAS; 2017, 4(52);  39-52
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Poland’s budgetary expenditures in years 2006-2016 and national public debt
Autorzy:
Jarczok-Guzy, Magdalena
Powiązania:
https://bibliotekanauki.pl/articles/2128119.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
state budget
public debt
budget expenditures
Opis:
The purpose of this study is to analyze budget expenditures and public debt in Poland over the years 2006-2016. The dynamics and correlation between these data are examined and, on this basis, the impact of budget expenditures on public debt in Poland is described. The author reviews the literature on the subject and conducts a statistical analysis based on correlation indicators. Some attention is also devoted to the sense of public debt. As a result of the analysis, a very strong positive correlation has been found between budget expenditures and public debt. This means that an increase in public expenditure leads to an increase in public. debt. Therefore, it can be presumed that the budget revenues in each of the following years were not sufficient to even slightly reduce the public debt.
Źródło:
Optimum. Economic Studies; 2018, 3(93); 76-84
1506-7637
Pojawia się w:
Optimum. Economic Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Odpowiedź na pytanie: czy wydatki określone w art. 4 ust. 3 ustawy o ochronie zdrowia przed następstwami używania tytoniu i wyrobów tytoniowych należą do wydatków sztywnych
An answer to the question “Whether the expenditure referred to in Article 4 para. 3 of the Act on Protection of Health against the Consequences of the Use of Tobacco and Tobacco Products are fixed expenditure?”
Autorzy:
Augustyniak‑Górna, Teresa
Powiązania:
https://bibliotekanauki.pl/articles/12710834.pdf
Data publikacji:
2013
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
Excise
State budget
tobacco
expenditure
Opis:
According to the author’, the wording of Article 4 para. 3 of the Act on Protection of Health against the Consequences of the Use of Tobacco and Tobacco Products is flawed and, for that reason it cannot be properly applied in practice. In this situation it is difficult to expect legal liability of any public authority for the proper planning of expenditure for the relevant program and its execution the state budget. She claims that Article 4 para. 3 of the Act should be defined properly in such a way as to allow us to answer the above question.
Źródło:
Zeszyty Prawnicze BAS; 2013, 4(40); 268-270
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Effect of Indirect Taxes on the State Budget Revenue
Autorzy:
Wolak-Tuzimek, Anna
Tuzimek, Weronika
Powiązania:
https://bibliotekanauki.pl/articles/17839530.pdf
Data publikacji:
2021
Wydawca:
Instytut Naukowo-Wydawniczy "SPATIUM"
Tematy:
state budget
indirect taxes
revenue
Opis:
Taxes are among the key economic instruments by means of which the state fulfils its functions in the economy. Depending on the relation of an object of taxation to a source of tax, two tax types are distinguished: direct taxes, where the nominal (formal) and real taxpayers are clearly identical, and indirect taxes, where such identity is not present, i.e., a formal source of a tax is not the same as its real source. This paper intends to discuss the fiscal significance of indirect taxes to the state budget. The analysis implies the indirect taxes generate high budget receipts not only at times of economic growth but also during economic crises. In 2016-2020, indirect taxation accounted for the largest proportion (an average of 70%) of all the state budget?s tax revenue. A dominant status of the value added tax among the overall income of the state budget could be noted as well. It constituted 44% of the total income on average at the time. In addition, the results of a correlation matrix show a strong link between the state budget revenue and indirect taxes. A statistical analysis affirms the research hypothesis that indirect taxation has a considerable impact on the state budget?s revenue.
Źródło:
Central European Review of Economics & Finance; 2021, 35, 4; 29-41
2082-8500
2083-4314
Pojawia się w:
Central European Review of Economics & Finance
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Birth-rate increase measures and other social measures concerning family support
Wydatki na rzecz zwiększenia wskaźnika urodzeń i inne środki społeczne dotyczące wsparcia rodziny
Autorzy:
Osiecka-Chojnacka, Justyna
Powiązania:
https://bibliotekanauki.pl/articles/23352281.pdf
Data publikacji:
2023
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
family
state budget
social policy
Opis:
The article documents the thesis that in Poland measures to support families and increase fertility rates are an element of many policies and new programmes like Family 500+, Good Start, Large Family Card. They are now a government priority. Expenses for this purpose amount to 4% of GDP. The legal basis for measures in this matter is covered by many legal acts.
Źródło:
Zeszyty Prawnicze BAS; 2023, 2(78); 159-164
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Kształtowanie wynagrodzeń w państwowej sferze budżetowej w latach 2021–2023
Determining salaries in the state public sector in 2021–2023
Autorzy:
Korolewska, Monika
Powiązania:
https://bibliotekanauki.pl/articles/27312824.pdf
Data publikacji:
2023
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
salaries
state budget
public finance
Opis:
The author presents statutory solutions concerning the determination of salaries in the state public sector between 2021 and 2023. The analysis concerns provisions contained in the Budget Acts, amendments to the Budget Acts, and the so-called ‘Around-the-Budget Acts’, which regulate the issue of salaries in the public finance sector.
Źródło:
Zeszyty Prawnicze BAS; 2023, 3(79); 224-240
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opinia prawna w sprawie możliwości pociągnięcia do odpowiedzialności przed Trybunałem Stanu wybranych podmiotów z powodu przyjęcia ustawy budżetowej, która przewiduje inny wymiar wydatków na określone cele, niż wynika to z przepisów innych ustaw
Legal opinion on the possibility of holding some entities accountable before the State Tribunal for the adoption of the Budget Act which provides the amount of expenditures for specific purposes other than resulting from the provisions of other statutes
Autorzy:
Chybalski, Piotr
Powiązania:
https://bibliotekanauki.pl/articles/11542789.pdf
Data publikacji:
2014
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
State budget
constitutional accountability
Tribunal of State
Opis:
The author argues that the inconsistency between the Budget Act and other statutes can be eliminated by way of amendment of the Budget Act or amendment of the relevant implementing provisions. The accountability for adoption of the Budget Act cannot be assigned to any of the entities, unless in the course of work on the Bill constitutionally provided procedural requirements have been breached. The author points out that some participants in the legislative procedure cannot be held accountable before the Tribunal of State due to material incompatibility of parliamentary mandate.
Źródło:
Zeszyty Prawnicze BAS; 2014, 2(42); 67-75
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Actions of government administration focused on prevention of tax crime in Poland
Autorzy:
Mężyk, Anna
Kozłowska, Małgorzata
Powiązania:
https://bibliotekanauki.pl/articles/16729755.pdf
Data publikacji:
2022
Wydawca:
Instytut Naukowo-Wydawniczy "SPATIUM"
Tematy:
tax crime
economic crime
state budget
Opis:
Economic crimes generates losses both for state budget and private sector. Losses for state budget are primarily reducing revenues, obtaining undue revenues, and phishing subsidies. In private sector losses are connected to lowering income and decrease of competitiveness. Honest entrepreneurs have difficulties staying on market, because prices of their products cannot compete with the prices of goods by criminal groups, which does not pay taxes allowing them to offer lower prices. Economic crime concerns not only security and public order, but also state economic safety connecting to business profitability and security. Economic crime is multifaceted, including lowering of public law climes, capital, banking and insurance market crimes, as well as public procurement crimes, copyright law and all profit-oriented crime taking into account market mechanisms. This article presents the problems of tax crime in Poland and the results of police activities in counteracting this crime.
Źródło:
Central European Review of Economics & Finance; 2022, 37, 2; 23-35
2082-8500
2083-4314
Pojawia się w:
Central European Review of Economics & Finance
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Transparency of information contained in the state budget from the view of utility for the citizen
Autorzy:
Jastrzębska, Maria Elżbieta
Powiązania:
https://bibliotekanauki.pl/articles/2128462.pdf
Data publikacji:
2020
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
fiscal transparency
state budget
civil society
Opis:
Purpose – The purpose of the article is to assess the transparency of information contained in the state budget from the point of view of usefulness for the citizen and to recommend actions to increase the transparency of information in this regard. Methods – Descriptive analysis and deductive and inductive reasoning were used. Research description – The essence of fiscal transparency in the context of social responsibility of the government was discussed. The scope of information included in: the multi-year financial state finance, the budget act, the report on the implementation of the state budget, the analysis of the implementation of the state budget was analyzed. The assessment of information in the above-mentioned scope was carried out from the point of view of usefulness for the citizen and the flow of information between the government and citizens about public funds collected and allocated by the state budget. Finally, recommendations were made for actions to be taken to increase the transparency of information contained in the state budget. Results – The transparency of the information contained in the state budget (at the stage of its planning, adoption, implementation, reporting and controlling budget implementation) is very limited from the point of view of its usefulness for the citizen. It is necessary to take specific actions to increase the transparency of information contained in the state budget from the point of view of its usefulness for the citizen. Originality / value – the literature on the subject lacks publications devoted to the issue of transparency of the state budget in our country. The article addresses this research problem by assessing the content of information published by the government in the state budget as the basic public fund from the point of view of the usefulness of this information for the citizen.
Źródło:
Optimum. Economic Studies; 2020, 3(101); 3-14
1506-7637
Pojawia się w:
Optimum. Economic Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Roczny plan pracy Najwyższej Izby Kontroli
Annual Work Plan of the Supreme Audit Office
Autorzy:
Bolikowska, Danuta
Powiązania:
https://bibliotekanauki.pl/articles/417060.pdf
Data publikacji:
2014-02
Wydawca:
Najwyższa Izba Kontroli
Tematy:
planned inspections
coordinated audits
state budget
Opis:
The work plan of the Supreme Audit Office (NIK) for 2014 comprises 123 audits, and, for the first time in the history of NIK, an audit of a foreign institution – the European Organisation for Nuclear Research (CERN). Out of the planned inspections, 85 are going to be carried out in the form of coordinated audits, while 37 are going to be performed by individual units of NIK. Moreover, NIK will continue with 17 planned audits started in 2013 which have been foreseen for completion in 2014. It comes as a novelty that individual audits of the state budget execution audit have been consolidated in one comprehensive audit, in which all audit units of NIK are going to be involved. For 2014, two basic audit areas have been identified, within which NIK will carry out system audits. These are: Pro-family policy (findings in this area will allow for evaluating the coordination of the pro-family policy in Poland at the governmental level) and Preparations of Poland for the new budgetary perspective of the European Union for the years 2014-2012 (audits in this area will help to improve the system for the use of European funds in the following years).
Źródło:
Kontrola Państwowa; 2014, 59, 1(354); 8-34
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Defense Spending as a Determinant of Poland’s Military Strength
Autorzy:
Sałek-Imińska, Agnieszka
Powiązania:
https://bibliotekanauki.pl/articles/1807847.pdf
Data publikacji:
2020-06-30
Wydawca:
Wyższa Szkoła Bezpieczeństwa Publicznego i Indywidualnego Apeiron w Krakowie
Tematy:
defense spending
state military strength
state budget
GDP
Opis:
The purpose of the study is to analyze the level of Poland’s defense spending in the years 2008–2018, in the context of their impact on the military strength of the state. The research question of this study is whether the amount of defense spending included in the state budget is a determinant of Poland’s military strength. In accordance with the methodology adopted by NATO, the analysis includes the following aspects: total planned and executed defense spending, the share of defense spending in the state budget spending, the relation of defense spending to the GDP growth rate, and the share of defense spending in GDP. In analyzing Poland’s military strength, a world military strength ranking, Global Firepower, was used. The result of the research is that the most important factors that impact the military strength of individual state economies include the amount of budget spending incurred for the functioning and modernization of the armed forces.
Źródło:
Security Dimensions; 2020, 33(33); 118-131
2353-7000
Pojawia się w:
Security Dimensions
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Budżet zadaniowy Polski w świetle doświadczeń międzynarodowych
Performance‑based budget in Poland in comparison with other countries
Autorzy:
Szpringer, Zofia
Powiązania:
https://bibliotekanauki.pl/articles/14729243.pdf
Data publikacji:
2013
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
performance-based budget
state budget
comparative research
OECD
Polska
Opis:
The author presents the current state of performance budgeting in Poland in the light of the comparative research conducted by the Ministry of Finance during the study visits abroad and the results of analyses carried out by the OECD experts. The first section of the paper provides an overview of the performance-based budgeting in several countries (historical background, rationale behind implementation, methods and tasks). Next, selected aspects of performance-based budgeting in Poland are covered. The final section highlights the conclusions and recommendations provided by the OECD.
Źródło:
Studia BAS; 2013, 1(33); 9-36
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wieloletnie planowanie finansowe a funkcjonowanie budżetu zadaniowego
Multiannual financial planning and performance‑based budget
Autorzy:
Owsiak, Stanisław
Powiązania:
https://bibliotekanauki.pl/articles/14729504.pdf
Data publikacji:
2013
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
multiannual financial planning
state budget
performance-based budget
budget forecasting
Polska
Opis:
This paper discusses the links between long-term financial planning and performance-based budgeting and assesses the beneficial effect that extension of financial period can produce. The article begins with presenting the rationale and advantages behind introduction of multiannual budget planning. In the second part the author looks at the legal framework for multiannual financial planning in Poland. Next, the connection between performance-based budgeting and multiannual financial plans and the strengths of the latter are covered.
Źródło:
Studia BAS; 2013, 1(33); 37-57
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Siedem lat wdrażania budżetu zadaniowego – refleksje i prognozy
Predictions about performance‑based budget implementation in Poland
Autorzy:
Misiąg, Wojciech
Powiązania:
https://bibliotekanauki.pl/articles/14729953.pdf
Data publikacji:
2013
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
state budget
performance-based budget
audit
Supreme Audit Office
Polska
Opis:
The article presents a multi-faceted evaluation of the design and implementation of performance-based budget in Poland. In the beginning the author introduces the rationale behind the performance budgeting. Next, the methodology applied to performance-based budgeting is covered (various tasks, measures, indicators). In the final section the author introduces the results of the audit conducted by the Polish Supreme Audit Office in the Ministry of Finance and selected government units at the turn of 2011 and 2012.
Źródło:
Studia BAS; 2013, 1(33); 85-102
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Reguły fiskalne zarządzania finansami publicznymi
Fiscal rules for public financial management in Poland
Autorzy:
Walasik, Artur
Powiązania:
https://bibliotekanauki.pl/articles/11542176.pdf
Data publikacji:
2016
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
fiscal rules
public finance
budget deficit
public debt
state budget
Opis:
The aim of the paper is to discuss numerical fiscal rules implemented in the Public Finance Act in light of security, exposure to risk and instability of public finance. The author comments on robustness of these rules and their influence on political pressure of budgetary process and impact of economic processes. The author claims that both market economy and democracy create the environment of public finance management. It is widely accepted to implement numerical fiscal rules into system of public finance, as such rules allow to build the mechanisms of security for process of collecting public revenues as well as executing public expenditure. Therefore, the proper construction of numerical fiscal rules grows plausibility and ensures independence of public finance from political pressure.
Źródło:
Studia BAS; 2016, 3(47); 73-87
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 69

Ta witryna wykorzystuje pliki cookies do przechowywania informacji na Twoim komputerze. Pliki cookies stosujemy w celu świadczenia usług na najwyższym poziomie, w tym w sposób dostosowany do indywidualnych potrzeb. Korzystanie z witryny bez zmiany ustawień dotyczących cookies oznacza, że będą one zamieszczane w Twoim komputerze. W każdym momencie możesz dokonać zmiany ustawień dotyczących cookies