Search results

1

Economic Activity of Residents and Revenue Autonomy of Municipalities in the Context of the COVID-19 Pandemic

100%

Sobczyk A., Budzeń D.

Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia

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2022

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vol. 56

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issue 3

127-147

EN

Theoretical background: The impact of the COVID-19 pandemic has had far reaching effects on different strata of socio-economic life, including the financial well-being of residents and the financial situation of local government units. Generally, research papers either approach “local development” conceptually or quantify data regarding a certain locality: demographic structure, residents’ education, condition of the labour market, residents’ income and their technological literacy. This paper is an attempt to arrive at a larger picture and identify the interdependence between economic activity of residents and financial autonomy of the local government, and secondly, to pinpoint the impact the COVID-19 pandemic had on these categories.Purpose of the article: The purpose of the paper is to identify residents’ income sources and the dependence between them and the development potential of the municipality they live in. The paper examines residents’ revenue, income and income tax advance payments. The survey covers all municipalities in Poland according to their formal administrative status: urban, rural, urban-rural and cities with powiat rights. The research covers the period of 2015–2020, as per data availability.Research methods: The paper applied monograph methodology to review the literature on the subject, and comparative methodology to process quantitative data, which allowed the authors to calculate all deviations. Next, the economic phenomena were assessed, i.e. their nature (positive or negative) and frequency of occurrence were determined according to an assessment scale where the base is the starting point. The structure of the number of taxpayers, their revenues and incomes was compared by sources of income, in result of which hierarchy of income sources was created for each municipality. Following that, the main income sources were analysed and correlated with the municipality’s own (tax) revenue. To enable comparability of diagnostic variables, the zero unitarisation method was applied.Main findings: The findings reveal that the main sources of residents’ income include salaries, pensions and disability pensions, non-agricultural economic activity, wages and contractual income. Revenue streams generated from residents’ economic activity show a variance across municipalities. The results obtained confirm the dependence between residents’ economic activity and own revenue sources of local government units. Based on the findings, it can be concluded that the relationship between taxpayers’ income from particular sources and revenue autonomy of municipalities and cities with powiat rights varies by the type of municipality. Thus, the findings clearly demonstrate that residents’ economic activity is an endogenous resource that definitely affects municipal development. For local authorities, understanding economic realities of residents may be a game changer and an insight that will help them create environments conducive to socioeconomic growth.

2

Tax control of the commune and its consequences

100%

Dolewka Z.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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2017

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issue 476

127-137

EN

The aim of the article is an attempt to outline the boundaries of taxation powers of communes and to indicate their influence on the amount of budget revenues. The research method was the analysis of literature, applicable law acts and data relating to budget revenue resulting from the power of taxation and their relationship to own revenue and total revenue. The study includes a thesis that local authorities can create local tax policies (on the basis of their powers), but in its essence it slightly affects the execution of budget revenues of communes. The rights of taxation powers granted to communes are systematically used by the government authorities. Generally, applying lower tax rates or exemptions in question affects the reduction of budget revenues of communes. Thus, consequences of using power of taxation may be defined as so-called lost income. The observations have made it possible to formulate the assumption that municipalities usually use these powers to reduce the higher tax rates.

3

Differentiation of financial autonomy of Polish cities from the perspective of regional develop- ment

100%

Łyszkiewicz M., Świeczewska I.

Biblioteka Regionalisty

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2015

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issue 15

47-62

EN

The present paper raises the issues of financial autonomy of Polish cities with regard to the aspect of social and economic development of provinces, in which they are located – the topic being of crucial importance both from the theoretical and practical point of view. The significance of the undertaken research follows mainly from the fact that self-reliance and autonomy of a city in the area of financial management are indispensable conditions for its functioning. What potentially leads cities to harmonious and sustainable development is the fact that they possess legal personality, complete their tasks on their own account, manage their property and have their own, independent of the state finances, financial system. In spite of the fact that the goal of a city is not to make maximum profits but to satisfy collective public needs, the most important aim of local self-government authorities while making financial decisions should be to manage their financial resources in a rational way but, at the same time, to keep in mind the priority of the public interest.

4

Autonomia i rozliczalność uczelni w zakresie nieruchomości – przypadek Polski

89%

Rymarzak M.

Nauka i Szkolnictwo Wyższe

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2016

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issue 2(48)

119-138

EN

The paper presents the results of studies on the estate autonomy and accountability of publicly funded higher education institutions in Poland. An attempt has been made to answer the questions: “Was the level of HEI campus use in recent years the subject of public and administrative control? Were the decisions on significant extension of campuses economically viable?” The questions are of special importance in view of the deepening demographic decline, the lower level of public funding and the growing estate operating costs. An analysis of empirical data shows that when considerable resources, both national and European, were available for HEI infrastructure upgrading and development, Polish HEIs were not under an obligation to show how they manage the assets at their disposal. This may have contributed to a substantial, albeit not always judicious increase in the space available, which in turn may give rise to financial problems of individual HEIs and affect the future of the whole system of higher education.

PL

W artykule przedstawiono wyniki badań nad autonomią i rozliczalnością polskich uczelni publicznych w zakresie nieruchomości. Starano się w nim odpowiedzieć na pytanie: Czy w ostatnich latach uczelnie podlegały społecznej i administracyjnej kontroli poziomu wykorzystania posiadanych kampusów, a podejmowane przez nie decyzje o znacznej ich rozbudowie były ekonomicznie uzasadnione? Pytanie to ma szczególne znaczenie w dobie pogłębiającego się niżu demograficznego i zmniejszania stopnia finansowania szkolnictwa wyższego ze środków publicznych oraz rosnących kosztów utrzymania budynków. Analiza danych empirycznych pokazuje, że w okresie rozdzielania znacznych krajowych i europejskich środków publicznych na rozbudowę czy modernizację infrastruktury akademickiej uczelnie w Polsce nie były zobligowane do wykazywania, jak gospodarują powierzonym im majątkiem. W konsekwencji mogło przyczynić się to do istotnego (nie zawsze jednak uzasadnionego) wzrostu powierzchni uczelnianych zasobów, który może w kolejnych latach skutkować problemami finansowymi poszczególnych jednostek, a także determinować przyszłość całego systemu szkolnictwa wyższego.

5

Determinanty dochodów własnych w budżetach kurczących się miast Polski w kontekście lokalnego rozwoju społeczno-gospodarczego

88%

Wichowska A.

Studia BAS

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2021

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issue 4(68)

27–40

EN

The aim of the article is to identify the determinants affecting own-source revenues in shrinking Polish cities in the context of local socio-economic development. The first section describes the research problem in Polish and foreign literature and focuses on explaining the relationship between own-source revenues and socio-economic development in a specific group of shrinking cities. The next section defines the research method and the scope of the research. The last part presents the results of the research which indicated that in the field of local socio-economic development the most important factors affecting own-source revenues of shrinking cities in Poland are factors related to entrepreneurship and the labour market. The whole article ends with a summary, which synthesises the results of the research and the presented literature, as well as identifies the areas that may pose a potential challenge for the authorities of shrinking cities in Poland in the context of increasing the share of own-source revenues in the total incomes of their budgets.

6

Experiences od open and closed list local taxes in Hungary with special regard to the effects of the COVID19 pandemic

88%

Bordás P.

Review of European and Comparative Law

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2022

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vol. 50

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issue 3

181-199

EN

Local taxes account for a significant share of the revenue of Hungarian local governments. In the system developed after the transition to democracy in 1990, local governments were granted the right to set a tax on a closed list, which was supplemented in 2015 by a right to set a tax on an open list. In the case of traditional local taxes, the tax capacity of local government differs greatly, that generates a significant issue in the self-government system. In addition, we can see differences within local taxes, as the role of the business tax is much stronger than other taxes. Dealing with the different resource-generating capabilities that are essential to provide public tasks of the same quality is a systemic regulatory problem. With the introduction of the settlement tax in 2015, Hungarian self-government expected to be able to increase their own revenues and thus their financial independence. But it soon became apparent that in practice there were several regulatory obstacles to achieving this, so the hopes diminished. By now, it has also become clear that the settlement tax did not introduce a significant change in this area, even more, it has damaged the previous revenue structure. The measures adopted during the pandemic in the past year and a half required new regulatory solutions, that also affected the system of local taxes.

7

Determinanty dochodów własnych w budżetach kurczących się miast Polski w kontekście lokalnego rozwoju społeczno-gospodarczego

88%

Wichowska A.

Studia BAS

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2021

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issue 4(68)

27-40

EN

The aim of the article is to identify the determinants affecting own-source revenues in shrinking Polish cities in the context of local socio-economic development. The first section describes the research problem in Polish and foreign literature and focuses on explaining the relationship between own-source revenues and socio-economic development in a specific group of shrinking cities. The next section defines the research method and the scope of the research. The last part presents the results of the research which indicated that in the field of local socio-economic development the most important factors affecting own-source revenues of shrinking cities in Poland are factors related to entrepreneurship and the labour market. The whole article ends with a summary, which synthesises the results of the research and the presented literature, as well as identifies the areas that may pose a potential challenge for the authorities of shrinking cities in Poland in the context of increasing the share of own-source revenues in the total incomes of their budgets.

8

МОЖЛИВОСТІ ВИКОРИСТАННЯ ДОСВІДУ НІДЕРЛАНДІВ ДЛЯ МОДЕРНІЗАЦІЇ СИСТЕМИ УПРАВЛІННЯ ДЕРЖАВНИМИ ШКОЛАМИ В УКРАЇНІ

75%

Бойченко К.

Педагогічні науки: теорія, історія, інноваційні технології

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2015

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issue 3(47)

66-75

EN

The article deals with the comparative analysis of the Dutch and Ukrainian processes in educational management system in order to define the best practices and recommendations for modernization of Ukrainian school management. The system of education in Ukraine lacks for change; it requires a new way of thinking and behaving. The author analyzes such notions as «change», «innovation», «educational change», «modernization of education». The author offers the following definition of modernization of school management, which lies in transition from the old forms and methods of management to new, contemporary and innovative ones; dynamic, controlled and qualitative improvement in educational management. It is stated that high quality results of the Dutch education are reached mainly because of the long history of decentralized model in educational management together with a lot of freedom and autonomy given to schools. Under the article 23 of the Dutch Constitution it is mentioned that the key feature of education in the Netherlands is freedom: 1) to found schools and determine school philosophy (administrative autonomy); 2) to organize the teaching process and determine the principles of education (curriculum autonomy); 3) to administer funds (financial autonomy). The article shows another peculiar feature of the Dutch education system, which is decentralization that has been clearly felt over the last twenty years. This tendency is regarded to be positive, because it facilitates democratic approach to distribution of administrative functions from the central government to local authorities, from local authorities to directors who know best what their school needs. At the same time attention is paid to school funding and parental involvement in decision-making. Unlike in Ukraine, the educational management in the Netherlands is more democratic; the system of education is more open to the participation of society in educational decision-making. The article highlights the main problems and weaknesses of the Ukrainian educational management system processes such as: corruption in the educational system, the inappropriate usage of financial and material resources; centralisation, a lack of school autonomy which results in an overload of bureaucracy and excess of control; the lack of democracy, social accountability, readiness for innovations in education and school independence in choosing programs, curricula and books; insufficient parental participation, community involvement in school management. The solutions to these problems, possibilities to use the best examples of educational management experience of the Netherlands in order to improve the Ukrainian system of educational management are offered.

9

Czy konkurencja determinuje wielkość inwestycji gmin miejskich w Polsce?

75%

Bukowska G., Siwińska J.

Gospodarka Narodowa. The Polish Journal of Economics

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2016

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vol. 286

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issue 6

95-114

EN

In this paper, we study the influence of political and local competition on public investment expenditures. Using panel data for 304 Polish cities over the 2002–2014 period, we estimate the determinants of public infrastructure investment. The estimations show that both political competition and fiscal decentralization matter for public investment spending. A significant negative correlation was found between investment per capita (the proportion of investment in total expenditure) and the level of political competition measured by the Herfindahl-Hirschman Index (HHI). A decrease in the intensity of competition results in greater public investment per capita, while fiscal decentralization increases the share of public funds allocated for investment.

PL

Celem artykułu jest identyfikacja determinant inwestycji, ze szczególnym uwzględnieniem zmiennych dotyczących poziomu konkurencji politycznej oraz zmiennych mierzących samodzielność dochodową samorządów, która traktowana jest jako przybliżenie siły konkurencji pomiędzy ośrodkami lokalnymi, na podstawie danych z 304 gmin miejskich w Polsce z lat 2002-2014. W badaniu udowodniono istotną ujemną zależność między inwestycjami per capita (udział inwestycji w wydatkach ogółem) i poziomem politycznej konkurencji mierzonej indeksem Herfindahla-Hirschmann (HHI). Wzrost politycznej koncentracji (czyli mniejsza konkurencja) sprzyjał wzrostowi inwestycji publicznych na mieszkańca. Ponadto wykazano, że inwestycje są zależne od poziomu decentralizacji fiskalnej. Wyniki sugerują, że wzrost decentralizacji zwiększa udział środków publicznych przeznaczonych na inwestycje.

10

Identyfikacja wewnętrznych uwarunkowań samodzielności i atrakcyjności finansowej gmin wiejskich województwa wielkopolskiego z wykorzystaniem biplotu

63%

Głowicka-Wołoszyn R., Kozera A., Wysocki F.

Wiadomości Statystyczne. The Polish Statistician

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2017

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issue 8

PL

Badanie ma na celu wyodrębnienie i scharakteryzowanie grup gmin wiejskich województwa wielkopolskiego o zbliżonej samodzielności finansowej i podobnych uwarunkowaniach wewnętrznych w 2013 r., a ponadto pozwala na określenie relacji pomiędzy wskaźnikami finansowymi i cechami społecznoekonomicznymi. W badaniu posłużono się narzędziem podwójnego wykresu — biplotem PCA (the Principal Component Analysis). Podstawę informacyjną badania stanowiły dane z Banku Danych Lokalnych GUS oraz z Ministerstwa Finansów. Stwierdzono, że największa samodzielność finansowa cechowała grupę gmin wiejskich położonych w bezpośrednim sąsiedztwie stolicy województwa. Gminy te charakteryzowały się najwyższą oceną takich cech, jak: saldo migracji, odsetek mieszkańców korzystających z kanalizacji i instalacji gazowych, wskaźniki zagęszczenia oraz wskaźnik wykorzystania miejsc noclegowych.

EN

The research aims at isolating and describing groups of rural gminas in Wielkopolskie voivodship with comparable financial autonomy and similar internal determinants in 2013. Furthermore, it allows to examine relations between the financial indicators and the socio-economic determinants. The PCA (Principal Component Analysis) biplot was used in the research. Data published by the Local Data Bank of the CSO and the Ministry of Finance was applied as a study informational basis. It was found that the highest level of financial autonomy was observed in the group of rural gminas close to the capital city of the voivodship. These gminas were distinguished by such determinants as net migration, percentage of inhabitants using sewage and gas supply system, as well as density and occupancy rate of accommodation establishments.

11

Фінансова автономія як необхідна умова функціонування державних вищих навчальних закладів в Україні

63%

Vynogradnya V.

Path of Science

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2016

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vol. 2

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issue 11(16)

4.1-4.10

UK

У статті здійснено аналіз основних напрямів формування фінансової автономії вищих навчальних закладів. Визначено альтернативні джерела фінансування вищих навчальних закладів України в умовах недостатності бюджетного фінансування. Встановлено, що правильна організація фінансової структури та розширення напрямків залучення коштів вищими навчальними закладами сприятиме підвищенню їхньої конкурентоспроможності.

EN

The article analyzes the main directions of development of financial autonomy of universities. The alternative sources of funding universities in terms of the lack of funding are determined. It has been found out that the proper organization of financial structure and expansion of the areas of fundraising by universities contributes to their competitiveness.

12

Władztwo podatkowe w ocenie samodzielności dochodowej gmin w Polsce

63%

Brzozowska K., Kogut-Jaworska M.

Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia

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2016

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vol. 50

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issue 1

EN

Financial autonomy of local government units in Poland has been guaranteed by constitution but, in practice, as an effect of many factors, local government units cannot fully keep their financial autonomy. Communes (“gminy”), entitled to obtain their own income, mainly from local taxes, have the biggest chance to guarantee a relatively high level of financial autonomy. The subject of this research is the relationship between the income and financial autonomy of Polish communes. The aim of this article is to verify the working hypothesis that according to stabilization of economy, income autonomy of communes in Poland has systematically improved. Research covered all communes in Poland divided into rural, municipal, and municipal-rural communes.

PL

Samodzielność finansowa jednostek samorządu terytorialnego została w Polsce zagwarantowana ustawowo na poziomie Konstytucji RP. W praktyce jednak, na skutek oddziaływania wielu czynników, jednostkom samorządu terytorialnego nie udaje się w pełni utrzymać swojej samodzielności finansowej. Największe szanse na zapewnienie względnie wysokiego poziomu samodzielności finansowej mają gminy z tytułu osiągania własnych dochodów, głównie dochodów podatkowych. Celem opracowania jest weryfikacja postawionej hipotezy, że wraz ze stabilizowaniem się sytuacji gospodarczej w kraju poprawia się samodzielność dochodowa gmin w Polsce. Badaniem objęto wszystkie gminy w podziale na gminy wiejskie, miejskie i miejsko-wiejskie.

Refine search results

Economic Activity of Residents and Revenue Autonomy of Municipalities in the Context of the COVID-19 Pandemic

Tax control of the commune and its consequences

Differentiation of financial autonomy of Polish cities from the perspective of regional develop- ment

Autonomia i rozliczalność uczelni w zakresie nieruchomości – przypadek Polski

Determinanty dochodów własnych w budżetach kurczących się miast Polski w kontekście lokalnego rozwoju społeczno-gospodarczego

Experiences od open and closed list local taxes in Hungary with special regard to the effects of the COVID19 pandemic

Determinanty dochodów własnych w budżetach kurczących się miast Polski w kontekście lokalnego rozwoju społeczno-gospodarczego

МОЖЛИВОСТІ ВИКОРИСТАННЯ ДОСВІДУ НІДЕРЛАНДІВ ДЛЯ МОДЕРНІЗАЦІЇ СИСТЕМИ УПРАВЛІННЯ ДЕРЖАВНИМИ ШКОЛАМИ В УКРАЇНІ

Czy konkurencja determinuje wielkość inwestycji gmin miejskich w Polsce?

Identyfikacja wewnętrznych uwarunkowań samodzielności i atrakcyjności finansowej gmin wiejskich województwa wielkopolskiego z wykorzystaniem biplotu

Фінансова автономія як необхідна умова функціонування державних вищих навчальних закладів в Україні

Władztwo podatkowe w ocenie samodzielności dochodowej gmin w Polsce