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The “Golden Rule” as a New Financial Management Tool for Local Governments

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Błażuk K., Czernicki P.
Polish Political Science Yearbook
|
2019
|
issue 4 (48)
653-662
EN
The implementation of the so-called “golden rule” regarding the fiscal management of the sub-sector of the local-self-government (LSG) constituted a reaction to the growth of the debt within the sector of public finances and an attempt to curb the LSG deficit. In this manner the Legislator wanted to balance the budget regarding operating revenues and the operating expenditures and to allow for the use of public loans, thus permitting the generation of the debt only in regard to capital expenditures. The authors of the article evaluate the validity of introducing the new regulations, subjecting the “golden rule” to a positive critique and forming requirements for changes and improvements based on solutions to this problem utilized in other countries. An empiric data is presented that shows the consequences of overloading the LSG with the effects of the growing level of public debt in a situation when the responsibility for the majority of the debt (more than 90%) rests with the public governance at the government level. The authors also put forth the thesis that the implementation of the more restrictive rules on the central level is also necessary to optimize the entire system of public finances.
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Polskie koncepcje wzajemności. Wybrane problemy

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Łukaszyński J.
Społeczeństwo i Ekonomia
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2014
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issue 2 (2)
73-90
EN
Reciprocity is one of the central problems of numerous concepts explaining social relations. It starts from the ancient principle of reciprocity (do ut des − I give that you may give) and ends with contemporary theories of interactionism, theories of social exchange or the philosophy of the meeting. This paper presents selected problems of Polish conceptions of principle of reciprocity. There are two sorts of authors. The first sort of authors denies the value of the principle of reciprocity for contemporary social life (for example Z. Bauman and K. Szewczyk). The second refers to practical implications of the principle of reciprocity (for example M. Flis and J. Bierówka).
3
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Zasada wzajemności. Wybrane problemy

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Łukaszyński J.
Społeczeństwo i Ekonomia
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2014
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issue 1 (1)
238-256
EN
This paper presents selected problems of principle of reciprocity. Reciprocity is one of the central problems of numerous concepts explaining social relations. It starts from the ancient principle of reciprocity (do ut des − I give that you may give) and ends with contemporary theories of interactionism, theories of social exchange or the philosophy of the meeting. In the theory of social exchange reciprocity pertains to exchange. In the philosophy of the meeting this is not the case for reciprocity. Reciprocity does not signify exchange. What is common in various versions of the philosophy of the meeting is a restrictive condition of current reciprocity consisting in mutual and permanent transformation of personalities in people meeting each other.There are two sorts of authors. The first sort of authors, deny the value of the principle of reciprocity for contemporary social life. The second sort of authors refers to practical implications of the principle of reciprocity. They show value of the principle of reciprocity for contemporary customs norm, moral and social life.
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