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The model of municipal education expenditures in Poland. Policy, budget and demography

100%
Guziejewska B., Majdzińska A.
Equilibrium. Quarterly Journal of Economics and Economic Policy
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2018
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vol. 13
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issue 3
523-541
EN
Research background: Municipal education expenditures finance the delivery of one of the key public services devolved by central government to lower levels of government. Traditional studies in this field are divided based on whether they consider socio-economic determinants or political factors within the new political economy. The study presented herein was undertaken to explore the role of demographic factors which are frequently ignored in research. Purpose of the article: This study seeks to identify which variables statistically significantly influence the level of education expenditures in municipalities. The empirical investigation is based on a sample of 2478 Polish municipalities and uses the 2016 Central Statistical Office data to analyse the correlations and regressions between municipal education expenditures and selected economic and socio-demographic factors. Methods: The parameters of the power and exponential model are estimated using the Generalised Least Squares Method. Findings & Value added: The results of the statistical analysis have shown a moderate, positive and significant correlation between municipalities' own revenue per capita and local share of education funding per capita. According to the regression analysis results, the model's explanatory variables accounted for 61% of the variance in municipal education expenditures per capita. The added value of the study is that it highlights the educational challenges related to the demographic situation in Poland that public authorities will soon have to address.
2

Budżet zadaniowy a efektywność wydatków publicznych

100%
Wieprzowski P., Wieprzowski P.
Pieniądze i Więź
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2012
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vol. 15
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issue 3(56)
88-94
EN
The article presents in a synthetic way the performance budget issue. In addition to the indication of the characteristics of this type of public financial management mechanism, literature studies, which aim was to show the mechanisms of efficiency in the management of budget expenditures, was carried out. The Authors made also an attempt to locate the performance budget issue in the perspective of integration with the euro area and the necessity of meeting the Maastricht criteria.
3
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Lessons from the experience of fiscal reform in Poland

63%
Woźniak M. G.
Nierówności społeczne a wzrost gospodarczy
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2017
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vol. 51
454-474
EN
The article presents fiscal reforms in Poland since 1990. The author describes the reforms of direct and indirect taxes, analyzes their inconsistencies and advocates changes that are aligned with socio-economic cohesion policy. In order to eliminate pathologies in the tax system, it recommends the elimination of social advantages in the tax system, consideration of pro-family preferences, the linkage of progression and tax relief to stimulate professional activity and propensity to invest, simplifying tax collection procedures, streamlining the tax system and sealing taxes.
PL
W artykule zaprezentowano przebieg reform fiskalnych w Polsce od 1990 roku. Autor opisuje reformy dotyczące podatków bezpośrednich i pośrednich, wskazuje na ich niespójności i postuluje zmiany dostosowane do polityki spójności społeczno-ekonomicznej. W celu likwidacji patologii w systemie podatkowym zaleca eliminację znamion przywilejów socjalnych w systemie podatkowym, respektowanie wymogów polityki prorodzinnej, powiązanie progresji i ulg podatkowych dla pobudzenia aktywności zawodowej i skłonności do inwestowania, uproszczenie procedur poboru podatków, usprawnienia aparatu skarbowego i uszczelnienie poboru podatków.
4
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Metody uelastyczniania wydatków budżetowych państwa

63%
Kańduła S.
Zeszyty Naukowe Polskiego Towarzystwa Ekonomicznego w Zielonej Górze
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2017
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issue 6
46-58; 48-61
PL
Wydatki budżetowe są głównym instrumentem wykonywania zadań państwa. Cechą struktury wydatków budżetu państwa w Polsce jest wysoki udział wydatków sztywnych (prawnie zdeterminowanych). Ich przeciwieństwem są wydatki elastyczne umożliwiające finansowanie nowych wyzwań stojących przed państwem. W artykule podkreśla się potrzebę przeprowadzenia reform zwiększających „pole” podejmowania w miarę swobodnych decyzji w ramach polityki budżetowej oraz omawia się sposoby uelastycznienia wydatków budżetu państwa.
EN
Public expenditure is the main tool for performing the allocation function of the public finance. In Poland, the structure of public expenditure is characterized by a relatively high share of fixed expenditure. It is the opposite of flexible expenditure used for funding new challenges which the government has to face. The paper emphasizes the need to carry out reforms to expand the ‘space’ for free decision making with regards to budgetary policy. It also discusses methods of increasing the flexibility of the state budget expenditure.
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