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EN
The study of pathology and dysfunction of the organization involved in the analysis and evaluation of the deviation, then the theoretical generalization, and determination of their remedies. Article presents an analysis and evaluation of pathology in the management of selected, namely corruption and anomie employees. Decision was an attempt to identify the employee as an unmasking remedy human resources management in Poland. The effective way to eliminate various types of pathology in the organization has spread throughout the world. In Poland, for various reasons is not proper and expected use of the facts to a significant increase in the number and impact of pathology and dysfunction in the organizations.
EN
The role and importance of consulting services in realization of the public-private partnership ventures is the subject matter of the article. Public-private partnership is a that complex issues requires a professional approach. The PPP market in Poland is at the preliminary stage of development, whereas the public entities do not have the relevant experience and knowledge in the matter at their disposal, therefore, a professional consultation is indispensable. The selection of consulting entities considerably determines the success of the PPP ventures. The written discourse presents a range of consulting services, a method for selection of a consulting firm, and also the Polish consultants’ market. Moreover, it has also been set forth in the paper that the consultant’s participation in the PPP projects has an impact on the success of the ventures.
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PL
tekst wprowadzający do nr 279/2013 Folia Oeconomica
EN
Over the last several years financing of health care system has undergone a fundamental transformation. After 1 January, 1999, local governments took greater responsibility for the protection of health at regional and local levels. Polish local government carrying out public tasks suffers from shortage of funds. In view of the constraints felt by the local government for inadequate financial resources, the Polish accession to the European Union has become part of the solution. The role of local government is to carry out the tasks that are fundamental to satisfy public needs. Increasing year-on-year demand for medical services contributes to the problem of limited public funds earmarked for this purpose. Unfortunately, Poland, like other countries is not able to fully meet the needs of patients for rapid access to high quality medical services. That is why the need to improve the system of health care financing seems to be inevitable in the context of partial gap bridging between supply and demand in the market for medical services.
EN
Today, the mobility of capital and labor makes, that discussion about tax competition is important and still relevant. The paper presents the phenomenon of tax competition in the EU and efforts of Member States to get the foreign capital in the form of foreign direct investment. This article is an attempt to answer the question of what factors determine the inflow of foreign direct investment and whether the reduction in income tax rates is crucial for foreign investors? The paper shows the proper understanding of the concept of tax competition, and shows the advantages, disadvantages and consequences of tax competition in the European Union.
EN
The paper deals with dilemma connected with one of the forms of charity as 1% of income tax that taxpayers are allowed to give to a public benefit organization of their choice. The analysis uses 2004–2009 data and allows to show the changes in this subject.
EN
The article is devoted to exchange rates of foreign currencies used in VAT for the determination of tax base of taxable activities and due tax, according to the regulations binding in 2012 and amendments to the act planned for 2013. The study concentrates on the analysis of the opinions of the Ministry of Finance expressed in individual tax interpretations concerning exchange rates of foreign currencies in Intra-community acquisition of goods and delivery of goods or services, where goods or services are acquired by domestic taxpayers, in the context of theses resulting from the judicature of administrative courts and the doctrine. The attention has also been paid to the incompatibility of some regulations of the act on VAT with regulations of Directive 2006/112/EC, including the ones concerning exchange rates of foreign currencies.
EN
Excessive budget deficits and high government debt in many countries all over the world led to a debate on the reform of public finances. This debate also continues in Poland. Recent financial crisis highlighted problems of the Polish public finance sector. The main causes of a poor situation in this filed is to be found not only among cyclical factors, but also – structural. The purpose of this article is to identify and hierarchize the most important actions that should be taken in the process of the government finance reform. The article is based on the relevant literature and data from the Ministry of Finance of Poland and Eurostat. The outcomes of the research show that a clear definition of the economic model that should be implemented in the country. Then, the size and structure of budget revenues and expenditures should be reconsidered. Balancing the future budgets, eliminating budget deficits and diminishing the State Treasury debt should also be the priorities.
EN
The aim of the article is an evaluation of the financial system in the territorial self-government units in Poland and proposals to change it. The author argue that the sequencing of policies is an important determinant of the success. Little fiscal independence of the local government in Poland (especially above the commune level), the necessity for a property tax reform and efficiency in expenditures are the greatest challenges for the future.
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