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1

Procedury fałszowania sprawozdań finansowych

100%
Schneider K.
Acta Iuris Stetinensis
|
2011
|
issue 2
101 - 112
EN
Fraudulent financial reporting adversely impact not only the effectiveness of operationof business entities subjected to the malpractice, but also affect the whole economicenvironment of the given entity, e.g. its. elients, employees, banks that finance the entity’soperation, or the state budget.
2

Wybrane aspekty normatywne funkcjonowania banków spółdzielczych

86%
Zalcewicz A.
Acta Iuris Stetinensis
|
2011
|
issue 2
71 - 86
EN
The first purpose of the article is to identify a range of the term “to operate” (tofunction, to act) in the light of Polish banking law, because it provides a basis for thesubsequent consideration. It is worth to notice as a legal term, it is used solely in relationto cooperative banks and only in the title of the act regulating the cooperative banks’activity and organization (Act on the Operations of Cooperative Banks, their Affiliation, and Affiliating Banks of 7 December 2000). The second purpose of the research is an analysis of the changes in a cooperative banks’ operations in the context of its territorial or banking services limitations duringlast few years. Appraising the legal solutions author has tried to find an answer for thefew material questions. Why the legislator had amended the mentioned act? Had thechanges been a well thought-out or rather had it had of ad hoc nature? Is it still true to saythat cooperative banks can undertake activities for the benefit of local community under current regulation? The author tends towards the view that Polish legislator does notpursue any plan and he has no concept what role should cooperative banks play in Polishbanking system nowadays.
3
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Opinions of the Regional Accounting Chambers regarding the documents on the financial activity of the metropolitan union

86%
Ofiarska M.
Central European Review of Economics & Finance
|
2017
|
issue Vol. 19, No 3
57-75
EN
Except for one provision, the Act on RACs does not specify the rules and procedure of issuing the RACs' opinions on the documents drawn in the course of financial activity of these unions. In this regard, the provisions of the Public Finance Law and Act on RACs apply, setting out the limits of the RACs' opinion-making activity. The subjects of the opinions are the following: draft resolutions, periodical information and reports, recovery proceedings programmes, other financial documents. In general, the opinions issued by RACs do not contain any content binding for their recipients, but in certain situations specific obligations arise, e.g. to present opinion in a proper term to the proper body, making correction to previously prepared financial documents. In one case the negative opinion revokes the entitlement of the decision-making body of the metropolitan union to adopt the budgetary resolution. (original abstract)
4

Bankowy Tytuł Egzekucyjny

86%
Wiktorzak A.
Acta Iuris Stetinensis
|
2011
|
issue 2
131 -149
EN
A bank execution title is a legal instrument that enables banks to exact paymentsfrom their debtors without the necessity to take legal measures. The application scope of bank execution titles is first and foremost determined in the catalogue of bank transactionsreferred to in the articles 5(1) and 5(2) of the Banking Law. Based on the case lawby the Supreme Court and the specialist literature, it is possible to maintain that the bank execution title is actually a statutory bank privilege which enables banks to more easilyenforce their claims resulting from bank transactions being carried out. No liabilities ariseon the part of the bank resulting from the bank execution title. It is a mere declarationconcerning the bank’s existing entitlements it is going to send for execution. The bankexecution title has the legal validity of an official document solely within the scope of information contained therein which was determined based on the bank’s accounts. Thebank execution title does not have the force of the res iudicata, which enables the debtorto base the anti-enforcement proceedings on the events that had taken place before thebank execution title was issued. It also enables the debtor to initiate a court dispute oncethe liabilities have been exacted. Basically, an issued bank execution title has three functions. The first functionof the bank execution title is a statement by the bank that the claim covered by the titleis due, and that the debtor is obliged to satisfy the claim. The second function of thebank execution title is stating the fact that the debtor failed to satisfy his liability infavour of the bank of their own free will. The third function of the bank execution titleis the bank’s expression of their intention to collect the debts that are covered by the titleas a result of court execution proceedings.
5

Zasady jawności i przejrzystości finansów publicznych a ograniczanie długu publicznego jednostek samorządu terytorialnego (ujęcie teoretyczne)

86%
Nizioł K.
Acta Iuris Stetinensis
|
2011
|
issue 2
113 - 130
EN
The purpose of this paper is to analyze the regulations of the Polish public financelaw principles of openness and transparency of public finances in the context of their roletowards reducing the debt of local governments. Transparency of public finance at the level of local government finances constitutes a factor ensuring the proper use of publicfunds, especially in terms of expenditure of the local government units. The implementationof public finances transparency principle is also conducive to authoritative presentationof data concerning the financial operations of public finances, enabling obtainingreliable information in this regard. Proper understanding of the amounts of revenue andexpenditure of a given local government unit affects the knowledge of the fixed amount of government deficits and public debt of the entity.
6
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Wybrane aspekty jakości prawa finansowego a funkcje systemu opodatkowania dochodów w PRL

72%
Klimek P.
Studia Prawnicze: rozprawy i materiały
|
2017
|
issue 1(20)
171-188
EN
The chosen aspects of the quality of financial law and the functions of income taxation system in the Polish People’s Republic have been presented in five contexts. Th e first one is the doctrinal context, which allows to distinguish the taxation rules and the rules of the financial law from the functions of income taxation system. Furthermore, such context allows to divide the mentioned functions into four function groups: technical, fiscal and budgetary, justice related and ethical, economic and social. The second context constitutes the legislative technique context – enabling the analysis of the income taxation system in the Polish People’s Republic with the consideration of the technical functions. In turn, the third context corresponds with the title of the 16th Scientific Conference ‘State, Economy, Society’, organized annually by Andrzej Frycz Modrzewski Krakow University. Thus, the income taxation system in the Polish People’s Republic has been subject to analysis with consideration of its influence on the Polish economic sphere within the years 1945-1989. However, due to the limited frames of this study the political and social sphere has been omitted. Nevertheless, conclusions made on these basis underline the importance of such functions of income taxation system in the Polish People’s Republic, as some functions: fiscal and budgetary, justice related and ethical, economic and social. The functions of income taxation system in the Polish People’s Republic have also been subject to analysis in the fourth context, that is the chosen functions of income taxation systems of the leading countries of the western block within the years 1945-1989. Therefore, it may be assumed that the functions of income taxation system in the Polish People’s Republic constituted one of the reasons of the failure of this country in the so called Cold War. Above all, however, the assessment of the functions of the income taxation system in the Polish People’s Republic (in the fifth context) has been referred to the chosen contemporary solutions, which paradoxically allows to come to conclusions de lege ferenda, which still remain up to date in reference to the income taxation system in the Third Polish Republic.
PL
Wybrane aspekty jakości prawa finansowego i funkcje systemu opodatkowania dochodów w PRL przedstawiono w pięciu kontekstach. Pierwszym jest kontekst doktrynalny, który zasady podatkowe i zasady prawa podatkowego pozwala odróżnić od funkcji systemu opodatkowania dochodów. Co więcej kontekst ten umożliwia podział wspomnianych funkcji na cztery grupy funkcji: technicznych, fiskalno-budżetowych, sprawiedliwościowo-etycznych i gospodarczo-społecznych. Natomiast drugim kontekstem jest kontekst techniki legislacyjnej – umożliwiający analizę systemu opodatkowania dochodów w PRL z uwagi na funkcje techniczne. Z kolei kontekst trzeci koresponduje z tytułem XVI Konferencji Naukowej „Państwo, gospodarka, społeczeństwo”, organizowanej corocznie przez Krakowską Akademię im. Andrzeja Frycza Modrzewskiego. Dlatego system opodatkowania dochodów w PRL poddano analizie z uwzględnieniem tego, jak w latach 1945–1989 oddziaływał on na polską płaszczyznę gospodarczą. Niemniej z uwagi na ograniczone ramy niniejszego opracowania pominięto płaszczyzny polityczną i społeczną. Mimo to wyciągnięte na tej podstawie wnioski podkreślają znaczenie takich funkcji systemu opodatkowania dochodów w PRL, jak niektóre funkcje: fiskalno-budżetowe, sprawiedliwościowo-etyczne oraz gospodarczo-społeczne. Funkcje systemu opodatkowania dochodów w PRL poddano analizie także w kontekście czwartym, a mianowicie wybranych funkcji systemów opodatkowania dochodów czołowych państw bloku zachodniego z lat 1945–1989. Dlatego można też postawić tezę, iż funkcje systemu opodatkowania dochodów w PRL stanowiły jedną z przyczyn klęski, jaką państwo to poniosło w tzw. zimnej wojnie. Przede wszystkim jednak ocenę funkcji systemu opodatkowania dochodów w PRL (w kontekście piątym) odniesiono do wybranych rozwiązań współczesnych, co paradoksalnie pozwala na wyciągnięcie wniosków de lege ferenda, które wciąż pozostają aktualne w odniesieniu do systemu opodatkowania dochodów w III Rzeczypospolitej.
7
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Innowacje finansowe w jednostkach samorządu terytorialnego na skutek wejścia w życie art. 243 ustawy o finansach publicznych

58%
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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