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Samodzielność dochodowa jako determinanta zdolności kredytowej jednostki samorządu terytorialnego

100%
Budzeń D., Głębski A.
Studia BAS
|
2021
|
issue 4(68)
85–105
EN
The aim of this paper is to identify the relationship between non-returnable sources of financing for local development and the ability to repay and service the debt by local government units in Poland. The formulated research problem becomes particularly important in the situation of limiting the level of own-source revenues (reduction of income independence) due to the influence of external factors, independent from local authorities. The research was carried out on the entire population of local government units in Poland, considering their statutory types, municipalities, powiats, cities with powiat status, and voivodeships. The existence of a strong correlation between own-source revenues and the operating surplus was confirmed. The obtained results indicate that it is possible to assess creditworthiness, taking into account own-source revenue and the operating surplus.
2
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Czy PIT komunalny może ograniczyć rozlewanie się miast?

100%
Neneman J., Roszkowska S.
Studia BAS
|
2021
|
issue 1(65)
171-201
EN
The purpose of this article is twofold. First, to re-energize discussion on local personal tax, and second, to show how such a tax could curb urban sprawl. The authors start with a short description of the communal tax and its potential links to urban sprawl. In the current system of communities’ financing in Poland, suburban municipalities have a significant incentive to increase the number of inhabitants as the PIT revenues follow their inflow. The authors propose and discuss a simple variant of local PIT called Self-government Tax Rate which is a flat tax on a broadly defined tax base. Contrary to the present system of Polish local government units’ share in progressive PIT, this system is linear, which reduces the gains in PIT revenues from taxpayers in the second tax bracket moving to suburbia. This is the first paper in the relevant literature that investigates the links between communal tax and urban sprawl.
3
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Samodzielność dochodowa jako determinanta zdolności kredytowej jednostki samorządu terytorialnego

100%
Budzeń D., Głębski A.
Studia BAS
|
2021
|
issue 4(68)
85-105
EN
The aim of this paper is to identify the relationship between non-returnable sources of financing for local development and the ability to repay and service the debt by local government units in Poland. The formulated research problem becomes particularly important in the situation of limiting the level of own-source revenues (reduction of income independence) due to the influence of external factors, independent from local authorities. The research was carried out on the entire population of local government units in Poland, considering their statutory types, municipalities, powiats, cities with powiat status, and voivodeships. The existence of a strong correlation between own-source revenues and the operating surplus was confirmed. The obtained results indicate that it is possible to assess creditworthiness, taking into account own-source revenue and the operating surplus.
4
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Municipal Revenue Determinants in the South-Eastern European Economy: Evidence from North Macedonia

100%
Trenovski B., Merdzan G., Peovski F.
Studia Regionalne i Lokalne
|
2022
|
issue 1(87)
22-36
EN
Sustainability of municipal finance implies steady revenue generation. Pinpointing their determinants creates the necessary background in their management and policy creation. Great municipal dependence on central government finance remains a serious challenge in the process of fiscal decentralisation. So far, studies have been focusing on the expenditure side, while revenues were treated mostly marginally. A random-effects Generalized Least Squares (GLS) panel regression for the period of 2015–2019 is estimated for targeting revenue determinants of municipalities in North Macedonia. Own and total tax revenues are modelled separately through the impact of capital expenditures, salary expenditures, active transparency index, municipality type, and local government’s ideology. The general results indicate that capital expenditure, municipal transparency, and the level of development are significant determinants of municipal revenues in both estimated models. Using such knowledge on municipal revenue reactions can help governments formulate policies that provide sustainable and effective fiscal decentralisation, lowering the pressure on central governments in developing economies.
5
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Factors contributing to municipal splits in Slovenia

88%
Bačlija Brajnik I., Lavtar R.
Miscellanea Geographica. Regional Studies on Development
|
2021
|
vol. 25
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issue 1
54-61
EN
Slovenian communities were eager to re-establish autonomous local governments after the introduction of democracy. These newly established municipalities corresponded territorially to the previous regime’s local communities; however, only 194 municipalities were formed from over 1,200 communities. Some municipalities comprised a cluster of communities, some of which later became proponents of splits, due to the sense that they were being neglected by the rest of the municipality and in the hope of receiving more funds as separate municipalities. Although stricter criteria for establishing municipalities were imposed and the scope of formal initiators was narrowed to limit the splits, the proponents found loopholes in the form of political patrons (deputies) and, as a last resort, sought justice from the constitutional court. The splits occurred in both underdeveloped and developed municipalities. The breakaway municipalities were not more developed than the mother municipality; about a third were less developed. There were no clear financial advantages in creating separate municipalities.
6
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Spatial Diversification Of The Regional Expenses On Culture In Poland 2003-2012

88%
Suchecki A. M.
Comparative Economic Research. Central and Eastern Europe
|
2014
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vol. 17
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issue 4
237-252
EN
Following the completion of the process of decentralization of the public administration in Poland in 2003, a number of tasks implemented so far by the state authorities were transferred to the local level. One of the most significant changes in the methods of financing and management of the local authorities was the transfer of culture and national heritage-related tasks to a group of the own tasks implemented by local governments. As a result of the decentralization process, the local government units in Poland were given a significant autonomy in determining the purposes of their budgetary expenditure on culture. At the same time they were obliged to cover these expenses from their own revenue. This paper focuses on the analysis of expenditure on culture covered by the provincial budgets, taking into consideration the structure of cultural institutions by their types in the years 2003, 2006, 2010 and 2012. To illustrate the diversity of the expenditure on culture by the type of the institutions in particular provinces, one applied the location quotient (LQ), which reflects a spatial distribution of expenditure on culture in relation to reference expenses incurred by the cultural institutions in Poland.
7
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Samodzielność finansowa samorządów terytorialnych w Polsce

75%
Heller J.
Studia Regionalne i Lokalne
|
2006
|
issue 2(24)
137-151
PL
Samodzielność finansowa jest rozpatrywana jako podstawowy instrument samorządności. Zagadnienie potraktowano w ujęciu dynamicznym oraz strukturalnym. Celem badań była ocena zmian stopnia samodzielności finansowej jednostek samorządu terytorialnego. Najwyższy jej poziom występuje w miastach na prawach powiatu, najniższy natomiast w województwach samorządowych oraz powiatach. W gminach jest on przeciętny, ale są one wyraźnie pod tym względem zróżnicowane. Gminy miejskie oraz te zlokalizowane wokół dużych miast charakteryzują się znacznie wyższym stopniem samodzielności finansowej od gmin wiejskich, które są oddalone od ośrodków miejskich.
EN
Financial independence is considered to be a crucial instrument of self-governance. This issue is treated in a dynamic and structural approach. The aim of the research was the evaluation of the level of changes in local government units' financial independence. The highest level of independence is found in the cities with poviat rights, whereas the lowest is found in self-governing voivodeships and in poviats. In the communes, the level is average, but there are big differences between them in this aspect. The urban communes and those situated near big cities have a much higher level of financial independence than rural communes, situated far away from major cities.
8
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Zmiany demograficzne jako wyzwanie dla polityk lokalnych

75%
Stępień J.
Metropolitan. Przegląd Naukowy
|
2017
|
issue 2(8)
PL
Demografia może odgrywać kluczową rolę dla lokalnych samorządów w obszarze dostarczania usług publicznych oraz wydatkowania finansów publicznych. Celem artykułu jest odpowiedź na pytanie w jaki sposób zmiany demograficzne na poziomie lokalnym wpływają na finanse samorządów lokalnych i realizację zadań publicznych w Obszarze Metropolitalnym Gdańsk-Gdynia-Sopot oraz jaka będzie ich rola w przyszłości.
EN
Demography can play a key role for local governments in public service delivery and public finance spending. The aim of the article is to answer the question on how demographic change at the local level affects the finances of local authorities and the implementation of public tasks within the Gdansk-Gdynia-Sopot Metropolitan Area and how significant will be demography in the future.
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Analiza finansowa przedsiębiorstwa a zarządzanie finansami jednostek samorządu terytorialnego

63%
Maciejczyk S.
Studia Regionalne i Lokalne
|
2006
|
issue 2(24)
153-162
PL
Celem niniejszego artykułu jest ukazanie stanu wiedzy na temat oceny finansowej JST oraz potrzeby i własnej koncepcji stworzenia kompleksowej metody oceny zdolności kredytowej JST. Artykuł nawiązuje do oceny wskaźnikowej przedsiębiorców dokonywanej przez instytucje finansowe i wskazuje możliwość wykorzystania tych doświadczeń w ocenie samorządów. W pierwszej części autor prezentuje obecnie stosowane metody oceny zdolności kredytowej JST. Rdzeniem artykułu jest analiza możliwości wykorzystania doświadczeń instytucji finansowych w ocenie przedsiębiorstw do kompleksowej i stałej oceny JST. Ostatnia część artykułu zawiera przykładowe wskaźniki stworzone na wzór wskaźnikowej oceny firm.
EN
The aim of the following article is to review the literature on financial evaluation of local governments and to emphasise the need of creating new methods of evaluation in this sector. The author makes references to the indicators applied by the financial institutions to business sector and points out the possibilities of adapting those experiences in assessing local governments.
10
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Samorząd terytorialny w Gruzji

63%
Ksenicz I.
Studia Regionalne i Lokalne
|
2019
|
issue 2(76)
67-81
PL
Celem artykułu jest prezentacja samorządu terytorialnego w Gruzji. Wśród państw postsowieckich, które nie są członkami UE, Gruzja może się pochwalić największym zaawansowaniem w reformowaniu władz lokalnych i regionalnych. Nie oznacza to jednak, że proces decentralizacji został zakończony. Hamują go przede wszystkim brak dochodów własnych samorządów oraz ograniczenia natury politycznej. W celu oceny stanu rozwoju samorządu terytorialnego w Gruzji autor dokonał przeglądu ustawodawstwa oraz analizy komunikatów prasowych, danych statystycznych i raportów eksperckich. Posłużył się również studium przypadku byłego burmistrza Tbilisi Gigiego Ugulawy.
EN
The aim of the article is to present the local government in Georgia. Among post-Soviet, non-EU states, Georgia may be praised for the greatest progress in reforming local and regional authorities. It does not mean, however, that the decentralisation process is over. It has been blocked mainly by the lack of own incomes of local governments and limitations of a political nature. In order to assess the state of development of local government in Georgia, the author has made a review of legislation and an analysis of press releases, statistical data and reports of experts. He also used a case study of the former mayor of Tbilisi, Gigi Ugulava.
11
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Sytuacja budżetowa wybranych miast na prawach powiatu

63%
Czupich M.
Space – Society – Economy
|
2016
|
issue 16
29-43
EN
In recent years there was a series of negative economic trends related to the functioning of the local government sector in Poland. They concerned, among others, a decrease in revenues and increased debt levels. This article aims to identify the financial condition of selected city counties (cities with powiat rights). Particular attention was paid to the analysis of individual types of income and expenses of these units and the dynamics of their debt. The summary contains conclusions concerning the economic situation of selected cities.
PL
W ostatnich latach wystąpiło szereg niekorzystnych tendencji ekonomicznych związanych z funkcjonowaniem sektora samorządowego w Polsce. Dotyczyły one m.in. spadku dochodów i wzrostu poziomu zadłużenia. Celem artykułu jest zidentyfikowanie kondycji finansowej wybranych miast na prawach powiatu. Szczególną uwagę poświęcono analizie poszczególnych typów dochodów i wydatków tych jednostek oraz dynamice ich zadłużenia. W podsumowaniu zawarto wnioski dotyczące sytuacji ekonomicznej wybranych miast.
12

Income Elasticity of Culture Expenses in Polish Provinces

63%
Suchecki A. M.
Folia Oeconomica Stetinensia
|
2015
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vol. 15
|
issue 2
153-166
EN
Decentralisation of public finance in Poland was an important element of changes in the political system of the country. As a result, some tasks of the state were transferred to the local government level. The purpose of this paper is to analyse the budget expenses on cultural tasks incurred by local government units in Poland in the years 2003–2012 and outlines the legal frameworks of the local government financial management in Poland. Using a model based on the double logarithmic function, the author tests a hypothesis, according to which the broadly understood culture might be regarded as a necessity or luxury good, depending on the value of the coefficient of elasticity of the expenses on culture incurred by local government units in relation to the gross regional product.
13
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Фінансове забезпечення розвитку міст в Україні: проблеми та перспективи

51%
Nikiforow P., Babuch I.
Acta Scientifica Academiae Ostroviensis. Sectio A, Nauki Humanistyczne, Społeczne i Techniczne
|
2013
|
issue 1
33-50
PL
W artykule autorzy zbadali instrumentarium zaopatrzenia finansowego miast ukraińskich na zasadach obecnego ustawodawstwa krajowego. Stwierdzają, że finanse samorządowe przeszły transformację, choć system regulacji budżetowej nie sprzyja usamodzielnieniu finansowemu jednostek terytorialnych. Proces decentralizacji budżetowej posuwa się niekorzystnie. Autorzy określili również perspektywę dalszego reformowania finansów samorządowych Ukrainy.
EN
The article investigates the sampling of the financial provision of the cities’ development in Ukraine on the basis of legal and standard acts existing in the state. The fact that the local finances in Ukraine have undergone several changes is stressed but the working system of the budget regulation doesn’t facilitate the real establishment of the financial independence of the communities, the process of the budget decentralization is advancing very slowly. The perspective of the further reformation of the local finances in Ukraine is defined.
14

A multiple-aspect analysis of reforming the lokal government in Ukraine and Poland in the context of innovations and development prospects

51%
Prymush N., Koval Y.
Studia Politologiczne
|
2013
|
vol. 28
114-133
EN
The proposed research is focused on the problem of interaction and communication of the local government with institutions of the political system and the civil society. The research includes up-to-date concepts and categories in modern political science, such as: local government in the context of cluster analysis and spiral dynamics and information approach to the analysis of the local government.
PL
W badaniu akcent położono na problemie współdziałania i komunikowania systemu samorządu terytorialnego z instytucjami systemu politycznego i społeczeństwa obywatelskiego. Badanie operuje aktualnymi we współczesnych naukach politycznych pojęciami i kategoriami, takimi jak: system samorządu lokalnego w kontekście analizy i spirali dynamiki, a także informacyjne podejście do analizy samorządu lokalnego.
15

Фінансова система України: проблеми і перспективи розвитку

38%
Karlin M. I.
Roczniki Wydziału Nauk Prawnych i Ekonomicznych KUL
|
2009-2010
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vol. 5-6
|
issue 2 Ekonomia
217-230
PL
W artykule określono strukturę systemu finansowego Ukrainy, rolę finansów publicznych w jego rozwoju, zidentyfikowane wspólne problemy finansów publicznych ukraińskiego państwa i zaproponowane kierunki ich rozwiązania. Znaczną uwagę poświęcono w artykule problemom i sposobom reformowania systemu podatkowego Ukrainy.
EN
In the article the specified structure of the financial system of Ukraine, role of state finances in its development, found out the general issues of functioning of public finances of the Ukrainian state, offered ways of their decision. Considerable attention in the article is spared problems and ways of reformation of the tax system of Ukraine.
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