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Wykorzystanie instrumentów rynku finansowego przez jednostki samorządu terytorialnego w utrzymaniu płynności finansowej

100%
Filipiak B. Z.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
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2014
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vol. 48
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issue 3
EN
In recent years, growing interest of the local government units in the use of financial market instru- ments, testifies to the value of the growing public debt of local government. Local government units are increasingly seeking the opportunities to finance the tasks that are not covered in the budget. This article presents the problem of the use of financial market instruments and the rationale for making the choice of instruments in the financing of the tasks of local government units. The article addresses the issue of the legal possibility of using instruments of the financial market by government entities. It also presents empirical research about the decision-making process for choosing a debt instrument, the types of instruments used and the themes of their choice.
PL
Artykuł nie zawiera abstraktu w języku polskim
2
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Dług jako determinanta stabilności systemu finansów samorządowych

100%
Filipiak B. Z.
Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace
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2017
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issue 1
15-30
PL
Local government debt has many functions: it stimulates development, it allows to make qualitative and quantitative changes in the scope of local government public tasks. However, existing budgetary rules also restrict development. The aim of this article is to answer the question whether the debt can be a factor in stabilizing the finances of local government? The article consists of four parts. The first part shows the position of local government debt against income and expenditure of local government units. The second part discusses the determinants of stability of usage of local government debt. The third part presents the trends and arguments for the use of debt as a means of stabilizing the finances of local government units. The final section discusses the destabilizing impact of debt on the finances of local government units. 
3
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Loan capital as a stimulant of sme developmental investment in the new programming period

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Filipiak B. Z.
Biblioteka Regionalisty
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2014
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issue 14
27-38
EN
Supporting SMEs development is becoming one of the most significant elements of the country’s policy at various levels: the country as a whole, provinces (regions) or at the very local level. This reflects the EU priorities, the EU policy in the previous decade and it is also becoming a priority in the new programming period for the years 2014–2020. The purpose of the article is to indicate the prerequisites of stimulating the development of SMEs by means of financial instruments (other than banking capital) in the new EU programming period. The article presents the role and importance of loan funds as a financial intermediary supporting the development of SMEs. The paper also presents the idea of a new logic of intervention in the use of funds and construction of financial instruments by loan funds.
4
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Źródła dochodów własnych samorządu województwa w świetle ich samodzielności dochodowej na przykładzie województwa zachodniopomorskiego

63%
Filipiak B. Z., Dylewski M.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
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2016
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vol. 50
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issue 1
EN
The authors present the essence of taxing powers and independence of the revenue. Taxation power of the government of the voivodeship was analyzed and the sources of income of the local government were pointed out. The aim of the discussion is to indicate the position in the structure of own revenues from tax incomes. Based on studies, the article pointed out the lack of taxing power in generating own revenues of voivodeships, and dependence on the degree of individual’s own income which represents own revenues.
PL
Autorzy przedstawili istotę władztwa podatkowego i samodzielności dochodowej. Dokonano oceny prawnej władztwa podatkowego samorządu województwa oraz wskazano źródła dochodów samorządu województwa. Celem rozważań było wskazanie na pozycję w strukturze dochodów własnych dochodów podatkowych. W oparciu o przeprowadzone badania wykazano brak władztwa podatkowego w stanowieniu dochodów własnych województw oraz określono stopień korelacji poszczególnych dochodów własnych stanowiących dochody własne. 
5
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Recenzje. Recenzja monografii dra Adama Adamczyka pt. Efektywność fiskalna bodźców podatkowych wspierających działalność badawczo-rozwojową przedsiębiorstw (Wydawnictwo Zapol, Szczecin 2013, ss. 270)

63%
Filipiak B. Z., Zalewa J.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
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2014
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vol. 48
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issue 1
PL
Brak
6
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Dylematy wyboru samorządowych instrumentów dłużnych

63%
Filipiak B. Z., Dylewski M.
Studia BAS
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2021
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issue 4(68)
107-129
EN
Debt instruments allow local government units to perform both current and investment tasks that are not covered in the budget. Thus, they enable the acceleration of the implementation of tasks aimed at ensuring the development of society. These entities usually choose credit as a debt instrument. In the article, the authors present a discussion on the criteria, but also the dilemmas of choosing local government debt instruments. The aim of the study is to indicate the criteria for selecting debt instruments by local government units in the light of budgetary and financial conditions. The authors also consider the barriers and limitations in the process of selecting a debt instrument.
7
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Risks in the investment activity of Polish regions

63%
Filipiak B. Z., Dylewski M.
Nauki o Finansach
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2018
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issue vol. 23 no. 4
25-37
EN
Investment activities executed by regional authorities are exposed to high risk. The risk results from the very essence of investment projects implemented by regions in Poland and can be associated with the failure to meet the regional budget. The purpose of this study is to assess the size of the existing discrepancies between the planned and actually incurred investment expenditure and to find out if there are systematic changes in the level of these discrepancies i subsequent years. This goal was achieved through the presentation of the specific approach to risk measurement in the investment activities of local government units. The research was undertaken by regional self-government units. Empirical research has allowed us to answer three research questions: how great were the disparities between the planned and the actually incurred investment costs in the Polish regions in 2011-2015? Did systematic changes in the level of inconsistency between the planned and the actually incurred costs take place in the observed period? Was the rate of failure to meet investment plans correlated with the rate of failure to meet operational financial plans?
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