PL EN


2012 | 889 | 79-88
Article title

Problematyka mierzalności stresu fiskalnego na przykładzie wybranych miast na prawach powiatu w latach 2006‒2008

Title variants
EN
The Dilemmas of Local Fiscal Stress Measurement ‒ Selected Polish Municipalities in the Years 2006‒2008
Languages of publication
PL
Abstracts
EN
Public finance theory constitutes a vast area of study of the fiscal environment in which local governments act. One of the key modern hazards afflicting the financial stability of those economic agents has been referred to as fiscal stress. Although the definition of this phenomenon presents one with no considerable cognitive difficulties, an optimal technique for measuring it remains a considerable issue for ongoing research. The aim of this paper is to discuss briefly the key features which descriptive formulae of fiscal stress should involve and to propose an aggregation method, based on the exponential weighted average, which facilitates an impromptu assessment of an agent’s fiscal conditions. Pivotal interpretations of some empirical results are outlined to elucidate the issues under consideration.
Contributors
  • Uniwersytet Ekonomiczny w Krakowie, Katedra Finansów Samorządowych, ul. Rakowicka 27, 31-510 Kraków, Poland, pankiewiczpawel@gmail.com
References
  • Flejterski S. [2007], Metodologia finansów. Podręcznik akademicki, Wydawnictwo Naukowe PWN, Warszawa.
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  • Honadle B.W., Costa J.M., Cigler B.A. [2004], Fiscal Health for Local Governments. An Introduction to Concepts, Practical Analysis and Strategies, Elsevier Academic Press, Cambridge.
  • Local Fiscal Stress and State Aid [1986], red. L.C. Manning, Commonwealth of Virginia, Richmond 1986.
  • Kosek-Wojnar M., Surówka K. [2007], Podstawy finansów samorządu terytorialnego, Wydawnictwo Naukowe PWN, Warszawa.
  • Mouritzen P.E. [1993], What Is a Fiscal Crisis? [w:] Managing Cities in Austerity, Sage, London–Newbury Park–New Delhi.
  • Mullen J.K. [1990], Property Tax Exemptions and Local Fiscal Stress, „National Tax Journal”, vol. 43, nr 4.
  • Owsiak S. [2006], Finanse publiczne. Teoria i praktyka, Wydawnictwo Naukowe PWN, Warszawa.
  • Swianiewicz P. [2004], Finanse lokalne. Teoria i praktyka, Municipium, Warszawa.
  • Szymla Z. [2001], Determinanty rozwoju regionalnego, Ossolineum, Kraków.
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-34837f86-d4e0-48d0-a134-bb31a9c5d0e0
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