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  1. 8 Studia BAS

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1

FACTORS DETERMINING RATING BASIS OF LOCAL GOVERNMENT UNITS

100%
Żabka A., Hoza B.
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
|
2017
|
issue 1
115-130
EN
The need to obtain information regarding credit rating of entities, both public and private was the reason for rating agencies development. A worldwide rating market is characterised by a dominance of the largest international agencies, including: Standard & Poor’s, Moody’s and Fitch. Rating is one of the tools increasing the competiveness of a local government unit. The purpose of this study is to present the nature of rating as well as rating criteria of local government units employed by rating agencies.
2
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Prawo zabudowy a planowanie i zagospodarowanie przestrzenne

100%
Dolnicki B.
Studia Iuridica Agraria
|
2017
|
vol. Studia Iuridica Agraria, 2017, tom XV
EN
The principle of freedom of construction is considered as a fundamental rule in the Polish Construction Law. In the search for its prescriptive basis, reference should be made primarily to the provisions of the Basic Law. The Polish Constitution does not include such terms as „freedom of construction” and “right to build-up a plot” arising under it. The lack of literal references to the abovementioned terms does not prejudge the intentions of the legislator to ensure the protection of freedom of construction by law. The local spatial development plan, which serves as an act of local legislation, affects primarily the exercise of proprietary rights. Limitation on the right to buildup a plot is evident mainly in the prohibition of land-use by the owners in a manner that conflicts with the agreed spatial development plan. The limits of the planning authority in the context of guaranteeing the safeguarding.
3
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Podział kompetencji między jednostkami samorządu terytorialnego w zakresie planowania i zagospodarowania przestrzennego

100%
Jagoda J.
Studia Iuridica Agraria
|
2017
|
vol. Studia Iuridica Agraria, 2017, tom XV
EN
The division of planning tasks as regards spatial development among the local government units is defined by the act of the 27th of March 2003 on planning and spatial development. Pursuant to article 3 of this act, the scope of the commune’s own tasks shall comprise shaping and conducting spatial policy located within the commune, including the resolution of the study of determinants and the directions of spatial development and local plans of spatial development (except for internal maritime waters, territorial sea waters and exclusive economic zone and closed territories). On the other hand, the scope of the county self-government tasks shall comprise conducting, within the bounds of its ratione materiae competence, the analyses and studies of spatial development regarding the county area and the issues of its development. Shaping and conducting spatial policy within the area of metropolitan union (metropolitan area) belongs to the tasks of the metropolitan union if such a union was created. However, in a province spatial policy is shaped and conducted by the province self-government, whose tasks comprise the resolution of the spatial development plan of the province.
4
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KNOWLEDGE MANAGEMENT IN THE LGU’s

100%
Skica T.
Finansowy Kwartalnik Internetowy e-Finanse
|
2012
|
vol. 8
|
issue 1
117-124
EN
The article is regarding the issue of the knowledge management at local government. It’s contents are focusing on the diagnosis in theoretical as well as practical perspective possibilities of managing decks of the knowledge in local government units. The subject brought up in this article is appealing for the experiment to transfer tools of both the attempt at the identification and the knowledge management in the private sector to the level of activities of the local government. This article constitutes this way the attempt to draw the improvements in the sphere of functioning of local government structures using layers like open and hidden knowledge for gain this goal and also putting appropriate approach at the management. Presented in this text approach, constitutes about the possibilities of improving the effectiveness of activities local government units by appealing to decks of knowledge local governments have.
5
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REVIEW OF CURRENT TRENDS IN SHAPING FINANCIAL KNOWLEDGE

100%
Gemzik-Salwach A.
Finansowy Kwartalnik Internetowy e-Finanse
|
2012
|
vol. 8
|
issue 1
102-107
EN
The activity of local government units requires them to constantly deepen the financial knowledge and competence of their employees. This article presents review of current trends in shaping financial knowledge of local government units in Poland. The first part of this paper shows trends concerning sources of gaining financial knowledge. The second part shows the most interesting areas of financial knowledge. The third part contains the review of the most popular financial knowledge sharing methods.
6

Costs Of Local Government Administration – The Results Of A Pilot Study

100%
Łapińska H., Mrowiec P.
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
|
2018
|
issue 1
13-18
EN
The significant elements in the structure of expenditures of local government units (LGUs) are expenditures in the section "Public administration" covering, among others, expenditure on remuneration and derivatives of remuneration. The aim of the paper is to present the results of a pilot study on the administrative costs of local government units. The survey took place in September 2017 and covered one hundred local government units at the basic level, including five cities with district rights. In the units surveyed, the share of administrative costs in total expenditure is diversified, but the lowest occurs in cities with district rights
7

Financing of Cultural Institutions by Local Government Units on The Example of Bielsko-Biała Theatres

100%
Łapińska H.
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
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2018
|
issue 1
5-12
EN
Culture is one of the most essential development factors influencing the quality of life and social advancement. Financing of cultural institutions from public funds aims at propagation of culture, supporting artists and artistic work, as well as national heritage. The group of entities involved in cultural activities include numerous public institutions, non-governmental organisations and private individuals. Local government units play a key role in this field. The paper seeks to examine the importance of city budget grants for the existence of theatres. The adopted theory that the city budget grant is significant for the functioning of theatres was confirmed by the analysis of the revenues of Bielsko-Biała theatres, however the share of local government subsidies in total revenues of theatre institutions seems to be on the decrease.
8
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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.
9
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JEDNOSTKI SAMORZĄDU TERYTORIALNEGO – PODMIOTY WEWNĘTRZNE CZY ZEWNĘTRZNE POLITYK PUBLICZNYCH?

100%
Jęczarek M.
Polityka i Społeczeństwo
|
2016
|
issue 3(14)
51-64 (14)
EN
This article presents, on the basis of the classification of actors of public policy presented by Suwaj and Wenclik, local government entities involved in the implemen-tation of public policies. Through examples of the functioning in practice, the image of the participants in local government is shown as “those that directly affect the shape of the (national) public policy, are directly involved in its creation”, a fact which results from belonging to the category of public administration. In turn, the remainder of the image is presented as local government entities “who are not directly involved in mak-ing decisions about the shape of public policy, although their opinions may be impor-tant in its shaping”. Such a view leads to the perception of municipalities, counties and provinces as entities “suspended” between the central authorities and the specific interests determined by local communities and the broadly understood local govern-ment sector.
10
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Władztwo podatkowe państwa i samorządu terytorialnego w zakresie podatków dochodowych – model scentralizowany czy zdecentralizowany?

100%
Kulicki J.
Studia BAS
|
2018
|
issue 2(54)
93-112
EN
The paper overviews the division of competences between the central government and local government units regarding tax authority in the field of income taxation of natural and legal persons. The author looks at the following issues: income taxes as a source of own revenue of local government units, division of tasks and competences in the field of establishing rules regarding income tax, entitlement of local government units to their rates and collection. In the last section of the paper he presents conclusions and recommendations on the division of tasks and competences between the central government and local government units regarding the income tax collection.
11
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RESEARCH INTO THE FINANCIAL KNOWLEDGE OF EMPLOYEES OF LOCAL GOVERNMENT UNITS AT COMMUNE LEVEL IN PODKARPACIE

100%
Dzyuma U., Rodzinka J.
Finansowy Kwartalnik Internetowy e-Finanse
|
2012
|
vol. 8
|
issue 2
76-94
EN
The aim of this article is to present the results of a study on the level of financial knowledge among staff at local public administration offices. The study was conducted using the technique of Computer Assisted Telephone Interviews (CATI) on a representative sample of commune level offices in the Podkarpackie Province. Study participants described a definite strength of financial knowledge within the work tasks that they do, however they indicated that their actual knowledge level is intermediate, and to a great degree their actions are based on general knowledge rather than specialist knowledge. The article presents a diagnosis of the level of financial knowledge among staff at local public administration offices at the commune level in the Podkarpackie, describing the most common barriers to gaining financial knowledge and preferences in the forms of learning.
12
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Municipalities’ Sports Policy Documents in Poland (ECPRD Request No. 5287)

100%
Olkowska O.
Zeszyty Prawnicze BAS
|
2023
|
issue 1(77)
239-245
EN
The author discusses the legal solutions regarding strategic documents in the field of physical culture and sport, as well as financing of sport by municipalities. She presents available forms of providing services in the field of physical culture by local government units in Poland. She describes municipalities’ sports development programs, examples of municipalities’ measures to increase the level of physical activity and engagement in sports activities of citizens as well as to promote the development of local economies through sport. She also discusses examples of public-private part‑ nerships in sport.
13
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Upoważnienie do zaciągania zobowiązań na rzecz jednostek samorządu terytorialnego jako naruszenie dyscypliny finansów publicznych

100%
Sekuła A., Garbacz G.
Zeszyty Prawnicze BAS
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2023
|
issue 2(78)
25-45
EN
The article defines two concepts: financial obligations and incurrence of obligations, as well as characterises the issue of the subjective and objective incurring of liabilities. This problem was analysed from the point of view of violation of public finance discipline, which may occur at various stages of incurring liabilities. Three case studies regarding unlawful incurring were also discussed.
14
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The Structure of Public Debt and the Criteria of Its Sustainability

100%
Piątkowski P.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
|
2022
|
vol. 56
|
issue 3
89-107
EN
Theoretical background: Sustainable development is a wide and developing economic concept. The sustainability of public finances is one of its basic parts. Sustainable public finances are still perceived rather narrowly in terms of their impact on the financial stability of the state. Such an approach to them narrows their perception and should be extended to other aspects such as influence on social and ecological problems of development. Sustainable public debt is and will continue to be a foundation of sustainable public finances. It should be assessed as sustainable public debt, taking into account both its impact on the sustainability of public finances as well as the possibility of providing public services in the future and the achievement of economic, social, and environmental goals of sustainable development.Purpose of the article: The article aims to assess the impact of the differentiation of legal regulations concerning the debt of the central government and the local government subsector on the level of sustainability of public debt in Poland. The paper will verify the hypothesis that the differentiation of debt regulations between the analyzed public finance subsectors has an impact on the sustainability of public debt. The unification of some regulations could probably increase the level of sustainability of public debt.Research methods: Firstly, the analysis of legal solutions based on the desk-research principle was used in the article. Then, public debt sustainability assessment methods were used to assess the degree of sustainability of the central government subsector debt and the local government subsector debt. The stationarity analysis of time series based on the unit root test was applied. The analysis was performed using the KPSS test. An analysis of correlation and regression between the variables public debt and primary balance was performed.  In the aspects that do not have a developed test method, it was proposed to use evaluation methods such as the European taxonomy and the analysis of quantity and value of green bond issues, the share of investment expenditure, and green tagging of expenditure.Main findings: The conducted analysis shows that the regulations concerning the debt of the central government subsector are much more liberal. That fact has a negative impact on the sustainability of public debt. This applies in particular to the aspect of sustainability of development, where the purpose of spending the raised funds is important. On the other hand, the quantitative analysis shows that both parts of the debt in Poland are not sustainable according to the criteria of the methods. However, the debt of the local government subsector is much closer to sustainability in all three aspects.
15

Zasada równego dostępu do środków budżetowych jednostek samorządu terytorialnego dla wykonawców zadań publicznych

100%
Szumlakowski R.
Prawo
|
2014
|
issue 316/1
177 - 190
EN
The limit of the principle of equal access to local government budget for contractors providing public services has been clearly laid out in Article 32 of the Constitution of the Republic of Poland in relation to Article 7 of the Act of 29 January 2004 — Public Procurement Law. The principle of equal access to the local government budget for contractors providing public services is not absolute, as it requires equal treatment for operators applying for the award of a public contract in a similar factual situation, and performing a similar activity to each other only in the public tender. It is important that the nature of the anti-discrimination principle of equal access to the budget of local government units is closely correlated with the principle of maintaining fair competition, which complements the above legal principle. Its main purpose is to prevent unfair market practices on the basis of tender procedures, fulfilling the demand for consistency of the legal system through the principle.
16
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POLISH - UKRAINIAN COOPERATION OF LOCAL GOVERNMENT UNITS

100%
Jaszczuk P.
Review of European and Comparative Law
|
2016
|
vol. 25
|
issue 2
129-138
PL
Cooperation between neighboring countries, Polish and Ukraine has a rich history. If you want to talk about the cooperation of local government units between the two countries you must also make a comparison of the legal systemsof both countries in this field. The aim of the article is therefore the analysis of the legislation governing the functioning of local government units in the crossborder cooperation and also attempt to compare them and draw conclusions andassessment of cooperation between local Polish and Ukrainian .
17
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Samodzielność dochodowa jednostek samorządu terytorialnego – aspekty teoretyczne

100%
Szołno-Koguc J.
Studia BAS
|
2021
|
issue 1(65)
9-20
EN
The article provides an analysis of the essence, scope and basic determinants of the revenue autonomy of local government units in Poland. The considerations are theoretical, based on a critical review of the relevant literature and on the analysis of the most important legal acts determining the Polish legal and financial system of local government. What is worth emphasizing is that autonomy is the paramount value of local government. In accordance with Polish constitutional law, local government bodies participate in the exercise of public authority, perform public tasks in their own name and under their own responsibility, and require autonomy that is subject to judicial protection. The autonomy of local government units is a complex and multifaceted issue. It can and should be considered with regard to legal, organizational, political, property, economic and financial aspects. Financial autonomy, especially in terms of revenues, plays a significant role in activities and development prospects of local government units.
18
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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.
19
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Key Performance Indicators in local government in Poland

100%
Kowalczyk M.
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
|
2018
|
issue 503
236-245
EN
One of the basic accusations against public finance units, including local governments (lg), is the lack of economic efficiency and relations of the expenditures and outcomes. Just like in the case of commercial entities, local governments put more emphasis on the possibility to present the effectiveness of their operations not only by means of financial indicators. The herein study constitutes an attempt to demonstrate the possibilities and benefits of introducing the Key Performance Indicators (KPI) reporting in lg. According to the conducted research it results that the use of KPI in order to report on the achieved outcomes in different fields of activities is fully reasonable in terms of local governments. The elaboration of a set of common KPI for all the units shall facilitate the comparison of the achieved results both in time and space. The article presents a new issue that are the opportunities of using KPI in the Polish local governments in order to prepare reports.
20
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DIAGNOSIS CONCERNING THE FINANCIAL KNOWLEDGE OF LOCAL GOVERNMENT UNITS (LGUS)

100%
Skica T., Wołowiec T.
Finansowy Kwartalnik Internetowy e-Finanse
|
2012
|
vol. 8
|
issue 2
69-75
EN
Systemic management of a local government unit lacks viewing the LGU as an economic entity which should actively use modern financial knowledge in its activity in order to stimulate active construction of an economic and social potential. It need’s to stimulate processes of building in local government structures a financial knowledge based on a modern understanding of LGU finance while considering the new challenges in finance which have been revealed after the subprime crisis, complemented with practical concepts based on New Public Management. Considering the progressing reforms of the national public finance system and the resulting consequences for shaping the financial management of the LGUs, and also globalisation processes and the dynamic development of the financial services’ market, it is natural to require managers of the local government subsector of public finance to have thorough financial knowledge – current and interdisciplinary knowledge that would most importantly be reliable and practice-based.
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