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1

The Politics of Local Tax Policy-Making in Poland

100%
Swianiewicz P.
NISPAcee Journal of Public Administration and Policy
|
2016
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vol. 9
|
issue 1
167-189
EN
The paper answers two basic questions: To what extent is tax policy an important item of the local political agenda in Polish municipalities ? Is it a subject of intense debates at city hall and local councils or is it accepted as a routine exercise ? The results suggest that the issues related to local taxes play a relatively marginal role compared to issues such as the location of major investments. However, the importance of taxes in local debates increases in those local communities in which the tax yields collected are larger and in the case of those taxes which are paid by a wider group of tax payers. Who governs in local tax-policy-making ? According to local provisions the proposal of tax resolution is submitted by the mayor, and the local council makes the final decision. But empirical findings suggest that the practice follows the “strong mayor” model, in which the local political leader, supporter by his staff of the financial department, is more influential than the councilors. Those questions are answered on the basis of field research conducted in 2014 in 36 Polish municipalities. The research methods included content analysis of minutes of local council meetings, as well as face-to-face survey and semi-structured in-depth interviews with over 100 mayors, chiefs of finance departments in city halls and councilors.
2
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Samorząd terytorialny w Republice Malty - podstawy formalnoprawne

72%
Węglarz B.
Annales Universitatis Paedagogicae Cracoviensis. Studia Politologica
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2020
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issue 25
87-97
EN
The local government in the Republic of Malta is a young institution which was established in 1993. Until 2019, Malta’s local government comprised one tier and its basis was the municipality. Since 2019, it has a two-tier structure and the units of territorial division are the region and the municipality. Even though successive local government reforms increased the powers of the local authorities, the scope of their tasks is not very extensive. A major problem is also the local government’s financial dependence on central authorities. Nonetheless, an analysis of changes introduced to date through successive amendments and reforms allows a conclusion that the actions which are undertaken mean changes in a good direction which will be continued.
3
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Samorząd terytorialny w Republice Malty – podstawy formalnoprawne

72%
Węglarz B.
Annales Universitatis Paedagogicae Cracoviensis. Studia Politologica
|
2020
|
issue 25
EN
The local government in the Republic of Malta is a young institution which was established in 1993. Until 2019, Malta’s local government comprised one tier and its basis was the municipality. Since 2019, it hasa two-tier structure and the units of territorial division are the region and the municipality. Even though successive local government reforms increased the powers of the local authorities, the scope of their tasksis not very extensive. A major problem is also the local government’s financial dependence on central authorities. None theless, an analysis of changes introduced to date through successive amendments and reforms allows a conclusion that the actions which are under taken mean changes in a good direction which will be continued.
4
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Realizowanie usług społecznych przez gminę

58%
Ura E.
Studia Iuridica
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2020
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vol. 85
174-192
PL
The article presents the basic issues concerning the legal solutions contained in the on the Realization of Social Services by the Social Services Center Act. This legal act provides new tasks for municipalities concerning the creation of new organizational units of the commune i.e. social service centers. The aim of the this legal solutions is to develop and integrate the social services system at the local level. Establishing a social service center (CUS) is not an obligatory task of the commune. Therefore the question arises if the creation of the new organizational units would be related to the financial issues of the commune. Probably the communes would also take into the account the fact that in many of them have been running the social service centers targeted at specific social groups, usually seniors or disabled people for several years.
5
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Samorząd terytorialny Republiki Malty w ocenie Kongresu Władz Lokalnych i Regionalnych Europy

58%
Węglarz B.
Annales Universitatis Paedagogicae Cracoviensis. Studia Politologica
|
2021
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vol. 27
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issue 342
63-75
EN
One of the signatory states of the European Charter of Local Self-Government is the Republic of Malta, where local self-government was introduced by the Local Councils Act of 30 June 1993. The Monitoring Committee's post-audit report argued that the Maltese government violates the Charter because the local self-government units are not fully financially independent. The Committee also called for giving local councils additional responsibilities, as well as the ability to raise money from local taxes and fees.
PL
Jednym z państw-sygnatariuszy Europejskiej Karty Samorządu Lokalnego jest Republika Malty, w której samorząd terytorialny wprowadzono na mocy ustawy z dnia 30 czerwca 1993 roku o radach lokalnych. W raporcie pokontrolnym Komitetu Monitorującego podniesiono, że samorząd maltański narusza postanowienia Karty, ponieważ jednostki samorządowe nie są w pełni niezależne finansowo. Komitet postulował także przekazanie radom lokalnych dodatkowych zadań, a także możliwości pozyskiwania środków finansowych z podatków i opłat lokalnych.
6
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Typologia soborów lokalnych Kościoła prawosławnego na ziemiach ruskich i Wielkiego Księstwa Litewskiego do końca XV wieku

51%
Martynowicz A.
Latopisy Akademii Supraskiej
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2014
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vol. Synody Cerkwi Prawosławnej w I Rzeczypospolitej
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issue 5
9-39
EN
From the very beginning of its existence the Orthodox Church on the Ruthenian lands and on the territory of the Grand Duchy of Lithuania created structures and organs indispensable for the normal functioning of the church institution, relating to the praxis of the Byzantine Church as well as to the canonical law. With the development of the church organism the role of councils grew progressively. The local councils of the Orthodox Church, based on the ancient principle of conciliarity of the Eastern Church, formed collegial organs deciding not only on the issues of theological and disciplinary nature, but equally in administrative and juridical matters. The councils of the Orthodox Church gathered primarily in case of important issues, demanding collegial examination. Usually the councils participated bishops, monks (above all archimandrites and hieromonks), married priests (basically namiestniks /i.e.bishop’s deputy/, protopops and krylosy /i.e. diocesan councils/) as well as princes and lay nobility. In the XVI century also representatives of middle class and church brotherhoods participated in the councils. Councils can be divided into the following categories according to the issues debated on them: 1) councils concerning internal church organization, 2) theological and disciplinary (juridical) councils, 3) councils concerning the canonical law, 4) councils dealing with canonisation of the saints. We have very few data about the local councils of the Orthodox Church on the Ruthenian lands before the Tatar invasion. We have more information about the ones that took place after the liberation from the Tatar yoke. The exact number and the time of duration as well as the subject of the debate of the councils are not known exactly. The Old Russian chronicles first of all mention elective councils. The least information was preserved about the councils concerning canonisation. Until the beginning of the XIV century the councils were assembled very rarely and they did not play an important role. Metropolitans equally did not have much power whereas the princes had a huge influence on the Church matters, including the strictly religious issues. The conciliar activity of the Orthodox Church on the Ruthenian lands as well as the territory of Grand Duchy of Lithuania, though developed until the end of the XV century, only in the next century became much more dynamic
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