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Konsekwencje wdrożenia budżetu zadaniowegoprzez jednostki samorządu terytorialnego

100%
Piotrowska-Marczak K.
Zeszyty Naukowe Wyższej Szkoły Bankowej we Wrocławiu
|
2012
|
issue 29
117-126
PL
Celem autorki było przedstawienie konsekwencji wdrożenia i upowszechniania budżetu zadaniowego na szczeblu lokalnym i regionalnym. Zmiany systemowe zachodzące w funkcjonowaniu jednostek samorządu terytorialnego (JST) koncentrują się z jednej strony na efektywności wydatków budżetowych, z drugiej na dążeniu do rozwoju i podwyższeniu standardu życia społeczności lokalnych. Wymaga to sformułowania strategii postępowania władz samorządowych. W artykule przedstawiono zarówno bariery, jak i pozytywne skutki wdrożenia budżetu zadaniowego przez JST.
EN
The article discusses the consequences of the wide implementation of performance budgets by local and regional units of territorial self-government. The systemic changes aim to make budget spending more efficient, but also to ensure development and increase in the living standard of local communities. To achieve these aims, local governments should develop appropriate strategies. The article presents both barriers as well as advantages of implementing performance budgets by units of territorial self-government.
2
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Narodowy czy zharmonizowany system podatkowy?

100%
Piotrowska-Marczak K.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
|
2016
|
vol. 50
|
issue 1
EN
The growing intensity of globalisation processes in the world economy in the 21st c. entails changes in national public finance systems, particularly in tax systems. The analysis presented in the article aims to establish whether tax harmonisation has some limitations and whether they concern a tax system as a whole or particular taxes. Moreover, if there are limitations to the harmonisation of entire tax systems, the question about the sovereignty of national tax systems arises.
PL
Nasilający się w XXI w. proces globalizacji gospodarki światowej powoduje zmiany w systemie finansów publicznych poszczególnych krajów. Szczególną rolę w tym układzie odgrywają zmiany w systemie podatkowym. W niniejszych rozważaniach przeprowadzono analizy, których celem jest stwierdzenie, czy harmonizacja podatków ma ograniczenia i czy to może dotyczyć całego systemu, czy tylko pojedynczych podatków. Ponadto jeśli występują ograniczenia w harmonizacji całych systemów podatkowych, to jaki jest zakres suwerenności narodowych systemów podatkowych.
3
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Reforma systemu finansowania ochrony zdrowia w Polsce

100%
Piotrowska-Marczak K.
Acta Universitatis Lodziensis. Folia Sociologica
|
2003
|
issue 30
5-10
EN
In international practice the health service financing systems may take one of the three forms: with the State playing an essential role (for instance NHS in the UK); based on self-governing institutions financed by contributions paid by the population (Health Authorities in Germany); and taking advantage of personal insurance (e.g. USA). In Poland the reform of the health service system has been attempted for almost 20 years. As a result, the years 1999-2002 were the period of Health Authorities, and in 2003 the National Health Fund was established. A system whose implementation was not completed was replaced with a new one. The previous system of Health Authorities provoked a lot of criticisms; yet, it was not evaluated accurately and thoroughly, although it gave some room for corrections, for instance regarding the management of finance. The system flaws resulted from inadequately elaborated solutions at its introduction. Also the new Fund-based system is arousing many controversies already at its start, the main source of which is the fact that the Fund seems to express a centralised approach to society’s healthcare.
4
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Kontrowersje wokół systemu szkolnictwa wyższego w Polsce

100%
Piotrowska-Marczak K.
Studia Ekonomiczne
|
2013
|
vol. 131
63-71
EN
The article outlines the evolution of the tertiary education system in Poland since 1990. The discussion focuses on four areas: 1) determinants of educational policy and the related stereotypes, 2) ways of presenting the functions of tertiary education, 3) characteristics of the Polish tertiary education system based on the numerical data, 4) requests for limiting further growth of the tertiary education sector in Poland. The discussion starts with the stereotypes underlying Poland's policy governing the development of the tertiary education sector. Particular factors that can be used for formulating relevant strategies are named and characterised. This introductory section provides grounds for presenting data illustrating the expansion of the Polish tertiary education sector, mainly the numbers of colleges, students and academic faculty members between 1990 and 2009. The situation is additionally clarified with student-to-teacher ratios and enrolment ratios. All this information serves as a backdrop against which certain elements of the new tertiary education law of 2011 are presented to show the goals to be pursued by the Polish tertiary education policy. The last section of the article points to the basic factors that must be taken into account, if higher education is to fulfil needs other than market needs.
5
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Adresaci aktualnych zmian systemu finansów publicznych

100%
Piotrowska-Marczak K.
Studia Ekonomiczne
|
2014
|
vol. 179
138-149
EN
The global financial crisis has exerted strong pressure on publicly financed systems, necessitating the implementation of radical changes called reforms. The reforms are addressed to various social groups within the public sphere. For the changes to be effective, the addressees must be well known in the first place. To gain the necessary knowledge not only economic but also sociological analysis is necessary, as well as decision making based on a systemic vision. This article concentrates on the current projects of the Polish government related to public finance. The presented examples are used for formulating conclusions which show the directions of the reforms, as well as the selective treatment and determination of the their addressees.
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