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Analiza strukturalna przestrzennego zróżnicowania dochodów i wydatków budżetów powiatów

100%
Bal-Domańska B.
Wiadomości Statystyczne. The Polish Statistician
|
2007
|
issue nr 11
38-50
XX
Celem artykułu jest wskazanie metod analizy strukturalnej znajdujących zastosowanie w opisie przestrzennego zróżnicowania i zależności między dochodami i wydatkami budżetów powiatowych a niektórymi czynnikami je kształtującymi. Zaproponowana procedura strukturalnej analizy przestrzennej została zobrazowana empirycznie.
EN
The article presents the results of the surveys of the county's budget incomes and expenditures structure in connection with selected factors that mould them. The elaboration is an attempt to answer the question how the factors diversify the county 's budget incomes and expenditures structure and how it influences the scope and costs of services provided. The differentiation between the needs and resources available leads to large disproportion between territorial units. The scope and the costs of services provided by the self--governments especially depend on local specificity and wealth of the territorial self--government unit. Therefore, there is a special need to include in surveys a heterogen-eousness and a dissimilarity in forming the relations in the cross-section of territorial self-government unit. (original abstract)
2
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Kontrowersje wokół idei budżetu partycypacyjnego jako instrumentu finansów lokalnych

84%
Poniatowicz M.
Studia Ekonomiczne
|
2014
|
vol. 198 cz 1
177-188
EN
In Poland, following a period of what might be described as civic euphoria resulting from the fall of the communist system and the reactivation of local self-government in 1990, there has more recently been observed a weakening of public involvement in local government activity, along with attitudes reflecting a kind of civic apathy. Under such conditions, there is understandably a growing interest, among both theoreticians in the field of local finance and those involved in local government in practice, in the concept of a participatory budget as an instrument of direct democracy and a mechanism for participation by local residents in public expenditure decision-making. The purpose of this article is not only to identify the basic advantages of a participatory budget as an instrument for the rationalisation of local public expenditure, but also to point out the main dysfunctions of Polish participatory budgets. The author tries to answer the question of how far the actions initiated by the authorities of particular cities indicate a real desire to take direct account of the preferences of local communities in determining the priorities of public spending, and how far it is simply a kind of game being played with the public, a ritual and superficial form of social participation giving citizens an illusion of involvement in decision-making and distracting them from the real systemic problems of Polish local finance.
3
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The financial condition of selected territorial governments in the Malopolska voivodship within the new EU financial framework

67%
Kwaśny J.
Central European Review of Economics & Finance
|
2016
|
issue Vol. 14, No 4
65-83
EN
The purpose of the article is to evaluate the financial condition of selected territorial governments in the Malopolska Voivodship within the new EU financial framework for the 2014- 2020 period. The global economic crisis has affected not only financial markets but also the policy and development strategies of local and territorial authorities. Changes have occurred in the approach to strategic objectives, which are now focused on regions and aim to stimulate endogenous growth potentials. New plans and strategies have already been drafted on the national and regional level, but their implementation, as well as the achievement of goals laid down in the Europe 2020 strategy, will crucially depend on the absorption capabilities of territorial governments. The research hypothesis of the article concerns the need to restructure the revenue system of territorial governments and further decentralize public finances in order to stimulate regional endogenous growth potentials. In order to verify it, financial indicators for selected territorial governments in the 2010-2014 period are analyzed. The findings show that there are positive trends underway in the budget policies of analyzed governments, but their revenues are still inadequate and their total growth potential remains low.(original abstract)
4
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Innowacje finansowe w jednostkach samorządu terytorialnego na skutek wejścia w życie art. 243 ustawy o finansach publicznych

67%
Kluza K.
Studia Ekonomiczne
|
2015
|
vol. 238
53-64
PL
Od 2014 r. obowiązuje art. 243 ustawy o finansach publicznych, definiujący maksymalny poziom zadłużenia dla jednostek samorządu terytorialnego. W odpowiedzi na restrykcyjny charakter nowej regulacji, a także słabnącą dynamikę dochodów samorządów w okresie spowolnienia gospodarczego i potrzebę absorpcji środków z Perspektywy Finansowej 2014-2020, samorządy wspólnie z sektorem finansowym stworzyły nowe instrumenty finansowania: leasing zwrotny nieruchomości, dzierżawę zwrotną oraz subrogację długu. Leasing operacyjny zwrotny i dzierżawa zwrotna to produkty, które umożliwiają nie tylko pozyskanie nowych środków przez samorząd, ale równocześnie wpływają korzystnie na wskaźnik zadłużenia z art. 243. Subrogacja długu to zaś odpowiednik kredytu konsolidacyjnego - nie ma na celu pozyskania nowych środków tylko optymalizację spłat istniejącego zadłużenia, tak aby mógł spełniać wymogi art. 243. Instrumenty leasingu i dzierżawy zwrotnej są w okresie dekoniunktury atrakcyjną alternatywą do sprzedaży majątku przez samorządy. Subrogacja długu może oprócz poprawy wskaźnika z art. 243 obniżyć też koszt finansowania dla samorządu.
EN
The text describes financial innovation in local governments as a consequence of adopting art. 243 of Public Finance Law since 2014. This regulation introduced new statutory debt limits for local governments based on their historical operating surplus and the sale of fixed assets. In response to the restrictive nature of the new regulation, as well as weakening growth of local government revenues during the economic downturn and the need to absorb funds from the EU Financial Perspective 2014-2020, local government sector together with the financial institutions developed new instruments i.e. the sale and leaseback of property, reversed tenancy and subrogation of debt. Sale and leaseback as well as reversed tenancy are products that allow not only to acquire new financing by local governments, but also have a positive impact on the debt limits of art. 243. The subrogation of debt is an equivalent of soft restructuring of existing debt repayment schedule so that a government comply with the new statutory requirements. Instruments of sale and leaseback and reversed tenancy are attractive alternatives to the sale of assets by local governments, what in the period of recession normally takes place at relatively low prices. In addition, subrogation of debt may not only improve the statutory limits but also reduce the cost of financing for local government.
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