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1

INTERGOVERNMENTAL FISCAL RELATIONS. THEORETICAL ASPECTS AND POLAND’S EXPERIENCE

100%

Guziejewska B.

Finansowy Kwartalnik Internetowy e-Finanse

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2013

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vol. 9

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issue 3

24-32

EN

The distribution of public revenues is one of the fundamental elements in the shaping of the system of public finance in any country. The process is difficult from both the political and economic points of view. Also the objective conditions make the ideal distribution impossible and any solution results in a greater or lesser fiscal imbalance. An attempt to solve the problems of vertical and horizontal fiscal imbalance and consequences of a greater contribution of territorial self-government tasks and finance leads to complex fiscal relations between the state and the territorial self-government. The aim of this paper is to point out the basic characteristics of the financing system of the local government and the areas of fiscal relations between the national and local government in Poland against the traditional principles of fiscal federalism. Statistical measures of financial independence of territorial self-government entities and their restrictions have also been presented here. The paper ends with conclusions which synthetically present the current problems in fiscal relations in Poland and conclusions de lege ferenda.

2

DESIGNING A REVENUE STRUCTURE IN LOCAL SELF-GOVERNMENT ENTITIES IN POLAND: TAXES VERSUS GRANTS

88%

Guziejewska B.

Equilibrium. Quarterly Journal of Economics and Economic Policy

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2015

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vol. 10

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issue 3

45-63

EN

This paper discusses the problem of rational forming of the financing system for local self-government entities. The concept of fiscal federalism as well as the role and importance of own revenues and revenues from the state budget transfers, which are slightly different from other unitary countries, have been referred to in this context. The aim of this paper is to statistically analyze the selected categories of local self-government revenues in Poland with regard to the local self-government total revenue in 2013 and the total expenditure between 1999 and 2013. The study involved methods for the analysis of dynamics of mass phenomena such as, first of all, fixed base indexes, the average rate of change indicator and the correlation and regression coefficients from time series. The correlation and regression coefficients from time series were calculated with the first difference method. The results of study demonstrate a statistically significant role of transfer revenues in the expenditure (with the exception of voivodeships) and a statistically insignificant effect of sensu stricto own revenues in the case of cities with poviat status, poviats and voivodeships. The results reveal that the spending policy of local self-governments in Poland is highly dependent on a specific category of revenue, which is referred to as “other revenue” in the study, as a result of the inflow of EU funds. In the long term, once this specific, incidental source of revenue has been exhausted, the local self-government finance may face serious disruption. Such conclusions may serve as a practical contribution to the creation of an early warning mechanism in the shaping of present and future fiscal policies.

3

Mechanizmy i polityka wyrównywania finansowego w Federacji Rosyjskiej

62%

Głąb A.

Studia z Polityki Publicznej

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2014

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vol. 1

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issue 3(3)

117-140

EN

The article presents the problem of fiscal imbalance in the Russian Federation and the mechanisms of its equalization. These mechanisms are one of the key elements of budgetary relations, due to significant differences in the level of economic development of federal subjects, resulting in horizontal and vertical fiscal imbalance. The paper presents the most important mechanisms from the early 90 s. Most attention was paid to the main method of guaranteeing financial security - The Fund for Financial Support of Subjects. Until 2008 an important element of the financial system had been other special funds (eg. The Federal Fund for Regional Development, The Federal Compensation Fund), replaced by intergovernmental grants. The main principles, objectives and implications of these mechanisms were described. Part of the work was dedicated to showing federal entities' dependence on financial transfers from the federal level. The outcome was that equalization results proved to be weak, mechanisms were unstable and not always formalized so as not to be subject to current policy needs.

PL

Artykuł przedstawia zagadnienie nierównowagi fiskalnej w Federacji Rosyjskiej oraz mechanizmy jej niwelowania. Są one jednym z kluczowych elementów relacji budżetowych z uwagi na znaczące zróżnicowanie poziomu rozwoju gospodarczego podmiotów FR, skutkujące poziomą i pionową nierównowagą fiskalną. W pracy przedstawiono najważniejsze mechanizmy podziału transferów od początku lat 90. Najwięcej uwagi poświęcono podstawowej metodzie gwarantowania zabezpieczenia budżetowego - Federalnemu Funduszowi Wsparcia Podmiotów. Do 2008 r. istotnym elementem systemu budżetowego były inne specjalne fundusze (m.in. Federalny Fundusz Rozwoju Regionalnego, Federalny Fundusz Kompensacji), zastąpione przez subwencje, subsydia i dotacje. Opisano najważniejsze zasady, cele oraz efekty funkcjonowania powyższych mechanizmów. Część pracy poświęcono również pokazaniu zależności poszczególnych podmiotów od transferów finansowych ze szczebla federalnego. Rezultaty wyrównywania nierównowagi fiskalnej w badanym okresie okazały się słabe, mechanizmy nietrwałe i nie zawsze sformalizowane, by nie podlegać bieżącym potrzebom politycznym.

Refine search results

1 Equilibrium. Quarterly Journal of Economics and Economic Policy

1 Finansowy Kwartalnik Internetowy e-Finanse

1 Studia z Polityki Publicznej

2 Guziejewska B.

1 Głąb A.

1 2015

1 2014

1 2013

INTERGOVERNMENTAL FISCAL RELATIONS. THEORETICAL ASPECTS AND POLAND’S EXPERIENCE

DESIGNING A REVENUE STRUCTURE IN LOCAL SELF-GOVERNMENT ENTITIES IN POLAND: TAXES VERSUS GRANTS

Mechanizmy i polityka wyrównywania finansowego w Federacji Rosyjskiej