Search results

1

Actions of government administration focused on prevention of tax crime in Poland

100%

Mężyk A., Kozłowska M.

Central European Review of Economics & Finance

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2022

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vol. 37

|

issue 2

23-35

EN

Economic crimes generates losses both for state budget and private sector. Losses for state budget are primarily reducing revenues, obtaining undue revenues, and phishing subsidies. In private sector losses are connected to lowering income and decrease of competitiveness. Honest entrepreneurs have difficulties staying on market, because prices of their products cannot compete with the prices of goods by criminal groups, which does not pay taxes allowing them to offer lower prices. Economic crime concerns not only security and public order, but also state economic safety connecting to business profitability and security. Economic crime is multifaceted, including lowering of public law climes, capital, banking and insurance market crimes, as well as public procurement crimes, copyright law and all profit-oriented crime taking into account market mechanisms. This article presents the problems of tax crime in Poland and the results of police activities in counteracting this crime.

2

Defense Spending as a Determinant of Poland’s Military Strength

100%

Sałek-Imińska A.

Security Dimensions: International & National Studies

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2020

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vol. 33(33)

118-131

EN

The purpose of the study is to analyze the level of Poland’s defense spending in the years 2008–2018, in the context of their impact on the military strength of the state. The research question of this study is whether the amount of defense spending included in the state budget is a determinant of Poland’s military strength. In accordance with the methodology adopted by NATO, the analysis includes the following aspects: total planned and executed defense spending, the share of defense spending in the state budget spending, the relation of defense spending to the GDP growth rate, and the share of defense spending in GDP. In analyzing Poland’s military strength, a world military strength ranking, Global Firepower, was used. The result of the research is that the most important factors that impact the military strength of individual state economies include the amount of budget spending incurred for the functioning and modernization of the armed forces.

3

Wpływy budżetowe ze sprzedaży uprawnień do emisji gazów cieplarnianych w systemie ETS oraz możliwe warianty ich alokacji

100%

Marchewka-Bartkowiak K.

Studia BAS

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2012

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issue 1(29)

137-160

EN

In this paper the author presents an analysis of options for registering and allocating funds from the sale of rights to greenhouse gas emissions in the state budget, taking into account their volume and impact resulting from the preliminary estimates of selected research institutions and relevant EU legislation recommendations. The analysis applies to the EU countries, with a particular emphasis on Poland. It also describes proposed changes in the EU budget for 2014–2020 regarding climate policy and discusses new solutions in this field.

4

Eksport rolno-spożywczy a budżet państwa i dług publiczny

100%

Hamulczuk M., Kulawik J., Łopaciuk W., Mroczek R., Szczepaniak I., Wieliczko B.

Zagadnienia Ekonomiki Rolnej

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2014

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issue 4(341)

7-30

EN

Polish agri-food trade already in 2003 generated a positive balance. After accession to the EU it has rocketed and in 2013 twelve-fold surpassed its level recorded in 2003. Naturally, this success arouses great interest. It also has a number of macroeconomic implications. The article focuses on the problem of poorly recognized, i.e. on interdependencies between this trade and the state budget and public debt. On the purely theoretical basis, it was found that growing exports and net exports may reduce both the budget deficit and the public debt, as well as indicators based on them. In Polish conditions, this positive effect cannot, however, be large, because the balance of agri-food trade (net exports) recently is only 1-1.5% of GDP. Even lower (approx. 0.5%) was the share of taxes paid by exporters of the food industry in GDP. While the econometric analysis showed that the impact of exports of agri-food products and total exports of goods in GDP is positive and leads to a decline in public debt. It turned out that one-percent increase in agri-food exports lowers the above debt by 0.06%, while the same increase in total exports of goods - reduces debt by 0.14%.

5

The Effect of Indirect Taxes on the State Budget Revenue

100%

Wolak-Tuzimek A., Tuzimek W.

Central European Review of Economics & Finance

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2021

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vol. 35

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issue 4

29-41

EN

Taxes are among the key economic instruments by means of which the state fulfils its functions in the economy. Depending on the relation of an object of taxation to a source of tax, two tax types are distinguished: direct taxes, where the nominal (formal) and real taxpayers are clearly identical, and indirect taxes, where such identity is not present, i.e., a formal source of a tax is not the same as its real source. This paper intends to discuss the fiscal significance of indirect taxes to the state budget. The analysis implies the indirect taxes generate high budget receipts not only at times of economic growth but also during economic crises. In 2016-2020, indirect taxation accounted for the largest proportion (an average of 70%) of all the state budget?s tax revenue. A dominant status of the value added tax among the overall income of the state budget could be noted as well. It constituted 44% of the total income on average at the time. In addition, the results of a correlation matrix show a strong link between the state budget revenue and indirect taxes. A statistical analysis affirms the research hypothesis that indirect taxation has a considerable impact on the state budget?s revenue.

6

Kształtowanie wynagrodzeń w państwowej sferze budżetowej w latach 2021–2023

100%

Korolewska M.

Zeszyty Prawnicze BAS

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2023

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issue 3(79)

224-240

EN

The author presents statutory solutions concerning the determination of salaries in the state public sector between 2021 and 2023. The analysis concerns provisions contained in the Budget Acts, amendments to the Budget Acts, and the so-called ‘Around-the-Budget Acts’, which regulate the issue of salaries in the public finance sector.

7

Birth-rate increase measures and other social measures concerning family support

100%

Osiecka-Chojnacka J.

Zeszyty Prawnicze BAS

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2023

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issue 2(78)

159-164

EN

The article documents the thesis that in Poland measures to support families and increase fertility rates are an element of many policies and new programmes like Family 500+, Good Start, Large Family Card. They are now a government priority. Expenses for this purpose amount to 4% of GDP. The legal basis for measures in this matter is covered by many legal acts.

8

Roczny plan pracy Najwyższej Izby Kontroli

100%

Bolikowska D.

|

2014

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vol. 59

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issue 1(354)

8-34

EN

The work plan of the Supreme Audit Office (NIK) for 2014 comprises 123 audits, and, for the first time in the history of NIK, an audit of a foreign institution – the European Organisation for Nuclear Research (CERN). Out of the planned inspections, 85 are going to be carried out in the form of coordinated audits, while 37 are going to be performed by individual units of NIK. Moreover, NIK will continue with 17 planned audits started in 2013 which have been foreseen for completion in 2014. It comes as a novelty that individual audits of the state budget execution audit have been consolidated in one comprehensive audit, in which all audit units of NIK are going to be involved. For 2014, two basic audit areas have been identified, within which NIK will carry out system audits. These are: Pro-family policy (findings in this area will allow for evaluating the coordination of the pro-family policy in Poland at the governmental level) and Preparations of Poland for the new budgetary perspective of the European Union for the years 2014-2012 (audits in this area will help to improve the system for the use of European funds in the following years).

9

Siedem lat wdrażania budżetu zadaniowego – refleksje i prognozy

88%

Misiąg W.

Studia BAS

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2013

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issue 1(33)

85-102

EN

The article presents a multi-faceted evaluation of the design and implementation of performance-based budget in Poland. In the beginning the author introduces the rationale behind the performance budgeting. Next, the methodology applied to performance-based budgeting is covered (various tasks, measures, indicators). In the final section the author introduces the results of the audit conducted by the Polish Supreme Audit Office in the Ministry of Finance and selected government units at the turn of 2011 and 2012.

10

Ocena skutków regulacji zawartych w rządowym projekcie ustawy o grobach weteranów walk o wolność i niepodległość Polski (druk sejmowy nr 2902)

88%

Henryk D.

Zeszyty Prawnicze BAS

|

2018

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issue 4(60)

143-149

EN

The bill aims at paying respect and remembrance to persons who died during a period of peace due to natural causes, but who took part in struggles for the independence and sovereignty of Poland. The bill envisages the creation of a collective record of graves of veterans of struggles for the independence and sovereignty of the Poland, carried out by the President of the Institute of National Remembrance, and the introduction of the system of a financial support for entities that take care for such graves. In the opinion of the author of the impact assessment, the procedure for making entries in the record of graves, and granting or refusing grants or pecuniary benefits should to be regulated in a more detailed way. It has a fragmentary character and does not contain any significant elements enabling the proper functioning of the procedure, which will significantly and permanently charge the state budget.

11

Budżet zadaniowy w Polsce – osiągnięcia i wyzwania

88%

Postuła M.

Studia BAS

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2013

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issue 1(33)

59-83

EN

The author presents performance-based budgeting using a threefold typology by Teresa Curristine (i.e. presentational performance budgeting, performance-informed budgeting and direct formula performance budgeting) and argues that for the 2006–2012 period Poland can be placed in the first category. In the next part of the article the author introduces and discusses crucial factors for further implementation of the performance-based budget: its legal basis, knowledge of politicians and experts involved in budgetary works, defining objectives and performance measures.

12

Reguły fiskalne zarządzania finansami publicznymi

88%

Walasik A.

Studia BAS

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2016

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issue 3(47)

73-87

EN

The aim of the paper is to discuss numerical fiscal rules implemented in the Public Finance Act in light of security, exposure to risk and instability of public finance. The author comments on robustness of these rules and their influence on political pressure of budgetary process and impact of economic processes. The author claims that both market economy and democracy create the environment of public finance management. It is widely accepted to implement numerical fiscal rules into system of public finance, as such rules allow to build the mechanisms of security for process of collecting public revenues as well as executing public expenditure. Therefore, the proper construction of numerical fiscal rules grows plausibility and ensures independence of public finance from political pressure.

13

Wpływ współczesnego kryzysu ekonomicznego na stan finansów publicznych państw Grupy Wyszehradzkiej

88%

Mielczarek M.

Ekonomia. Wrocław Economic Review

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2017

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vol. 23

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issue 2

57-73

EN

The article attempts to assess the state of public finances of the Visegrad Group (V4) during the contemporary economic crisis. At the beginning there are shown two faces of the economic crisis in the European Union and that this crisis firstly took the form of abanking crisis, and next extend to the public finance sector. Analysis of GDP proved that when we have crisis in the European Union in all V4 countries there has been adecline in the volume of GDP, and in the next years there were rather its growth. Analysis of the budget deficit showed that in 2008-2015 the V4 countries had problems in complying with the deficit below 3% of GDP. At the same time analysis of public debt showed that as aresult of the economic crisis public debt in the Visegrad Group had atendency to rather increase, but in the Czech Republic, Poland and Slovakia, it was less than 60% of GDP, while in Hungary exceeded 71% of GDP.

14

Budżet zadaniowy Polski w świetle doświadczeń międzynarodowych

88%

Szpringer Z.

Studia BAS

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2013

|

issue 1(33)

9-36

EN

The author presents the current state of performance budgeting in Poland in the light of the comparative research conducted by the Ministry of Finance during the study visits abroad and the results of analyses carried out by the OECD experts. The first section of the paper provides an overview of the performance-based budgeting in several countries (historical background, rationale behind implementation, methods and tasks). Next, selected aspects of performance-based budgeting in Poland are covered. The final section highlights the conclusions and recommendations provided by the OECD.

15

Wieloletnie planowanie finansowe a funkcjonowanie budżetu zadaniowego

88%

Owsiak S.

Studia BAS

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2013

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issue 1(33)

37-57

EN

This paper discusses the links between long-term financial planning and performance-based budgeting and assesses the beneficial effect that extension of financial period can produce. The article begins with presenting the rationale and advantages behind introduction of multiannual budget planning. In the second part the author looks at the legal framework for multiannual financial planning in Poland. Next, the connection between performance-based budgeting and multiannual financial plans and the strengths of the latter are covered.

16

At the Origins of Welfare State? Social Expenses in the Budgetary Policy in the Second Polish Republic

88%

Grata P.

Studia Historiae Oeconomicae

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2017

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vol. 35

7-26

EN

In the period of the Second Polish Republic, social policy became an important field of activity for public authorities. It was distinguished by a high level of awareness of the prevalent social problems, progressive legislation, and advanced management. The only missing element was sufficient financing. In the budgetary policy of the Second Polish Republic, social expenses were of minor importance. For the most part of the period, they amounted to approximately 3% of all expenses. The Ministry of Social Care was underfunded, which was evident in nearly every aspect of its activity. Hence, if one wonders if the origins of the Polish welfare state can be traced back to the Second Polish Republic, the answer must be “no”. Although extra funds (spent on tackling unemployment, pensions, or disability benefits) were found outside of the ministerial budget, the arguments presented in this article only confirm the hypothesis presented above.

17

Spadek efektywności fiskalnej podatków będących dochodem budżetu państwa na przykładzie podatku od towarów i usług

75%

Modzelewski W.

Nierówności społeczne a wzrost gospodarczy

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2014

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issue 37

435-439

PL

Celem artykułu jest identyfikacja przyczyn znaczącego spadku wpływów z podatku VAT w Polsce w ostatnich latach. Autor zauważa, że co roku wpływy podatkowe są o kilka procent niższe, niż zakłada ustawa budżetowa. Straty budżetu państwa w latach 2008–2012 szacuje się na 90 mld zł, czyli ponad 20 mld zł rocznie. Oznacza to poważne konsekwencje dla stabilizacji finansów pu-blicznych. Autor wymienia następujące przyczyny takiego regresu wpływów podatkowych: stan prawa w Polsce, metody zarządzania podatkiem VAT (nieudolność w wykrywaniu prób uchylania się od podatku), sprzeczne interpretacje podatkowe wydawane przez administrację publiczną, opanowanie procesu tworzenia prawa przez lobbing biznesu branżowego i interesów branżowych. Autor stwierdza, że główną przyczyną destrukcji podatku VAT w Polsce jest proces noweli-zacji prawa. Pod naciskiem grup interesów wprowadzane są przepisy, które często legalizują próby uchylania się od opodatkowania. Przykładem takiego działania jest likwidacja sankcji finan-sowej w 2008 r. Autor podaje kilka przykładów zmian prawa podatkowego wprowadzonych w ostatnich latach, które mają negatywny wpływ na efektywność podatku VAT jako źródła do-chodów budżetowych. Jego zdaniem obecny stan prawny powoduje, że dalsze nowelizacje ustawy o podatku VAT są bezcelowe, pogłębiają jedynie istniejący chaos. Optymalnym rozwiązaniem byłoby uchwalenie nowej ustawy. Projekty takich ustaw już istnieją. Potrzebna jest jedynie po-ważna debata publiczna, która umożliwiałaby wprowadzenie ich w życie.

EN

The purpose of this article is to identify the causes of a significant decline in receipts from VAT in Poland in recent years. The author notes that every year the tax tides are a few percent lower than projected in the Budget Act. The losses of the state budget in 2008–2012 is estimated at 90 billion PLN, more than 20 billion PLN per year. This means serious consequences for the sta-bility of public finances. The author lists the following reasons for the contraction in tax revenues: the state of law in Poland, the methods of managing VAT (inefficiency in detecting attempts of tax evasion), conflicting interpretations issued by the public administration, mastery of the legislative process through lobbying industry business and industry interests. The author states that the main cause of the destruction of VAT in Poland is the process of revising the law. Legislation which often attempts to legalize tax evasion is introduced under pressure from interest groups. An example of such action is to eliminate the financial penalty in 2008. The author gives several examples of tax law changes introduced in recent years, which have a negative impact on the efficiency of VAT as a source of revenue. In his opinion, the current legal status makes further amendments to the VAT law pointless, only deepen the existing chaos. The optimal solution would be to adopt a new law. Projects of such laws already exist. There is only a need for a serious public debate, which would enable them to be implemented.

18

Wdrażanie budżetu zadaniowego na przykładzie czwartej funkcji państwa w 19. części budżetowej

75%

Leszek Syguła L.

Zeszyty Naukowe Wyższej Szkoły Bankowej we Wrocławiu

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2013

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issue 5(37)

243-258

PL

Artykuł omawia problematykę związaną z wdrażaniem budżetu zadaniowego w przypadku konieczności ustalania celów i mierników przez dysponenta części budżetu państwa i podległych mu dysponentów środków budżetowych niższych stopni. Obecnie funkcjonujący model określania celów i wyznaczania mierników został skonfrontowany z propozycją jego zmiany przez planowanie od góry do dołu (top-down).

EN

The article discusses the issues related to the implementation of performance budgeting for the need to establish objectives and indicators by a disposer of the state budget and subordinate disposers of the lower levels of the budget. Presented in the article currently functioning model for determining objectives and determining indicators is confronted with a proposal to change it by planning from top to down.

19

Finansowanie budowy dróg publicznych w Polsce oraz wybrane prawne aspekty partnerstwa publiczno-prywatnego jako dodatkowej formy realizacji tych inwestycji

75%

Kozłowski K.

Studia BAS

|

2017

|

issue 4(52)

143-164

EN

The article focuses on the construction of public roads in Poland. In the introductory section the basic rules for financing such investments are discussed. It is highlighted that investment in road infrastructure is very expensive for the state budget and local government, even with financial support from the EU funds. In this context, public legal partnership (PPP) has become a very useful and cost-effective institution for carrying out public tasks. This article describes the possible partners of PPP and the legal nature of the related contract, highlighting the three main types of public-law partnerships that can be applied to the construction of public roads in Poland. The article concludes with recommendations regarding legislation governing the construction of public roads and public-private partnership.

20

Methods of forecasting VAT revenues for the state budget of Ukraine

75%

Okseniuk O., Ivan Franko National University of Lviv

Ekonomia Międzynarodowa

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2015

|

vol. 010

EN

VAT is the main indirect tax in Ukraine, among other countries, providing one of the largest items of state budget revenues. The presence of the VAT refund procedure and the need to cover public spending with the revenues from VAT administration require that an effective method of planning and forecasting VAT revenues for the new fiscal year be used. The purpose of the article was to analyze the effectiveness of two methods of forecasting of VAT revenues, such as the moving average method and the method of correlation and regression. This was done by analysing the effectiveness of forecasts made for previous years and comparing them with actual data to make the forecast of VAT revenues using these methods for 2014–2016 years and identifying the main causes of problems in the forecasting process. The results show that the forecasts based on two methods (correlation and regression analysis and double moving average) are sufficiently accurate. After making certain adjustments, these methods can be used at the national level.

Refine search results

Actions of government administration focused on prevention of tax crime in Poland

Defense Spending as a Determinant of Poland’s Military Strength

Wpływy budżetowe ze sprzedaży uprawnień do emisji gazów cieplarnianych w systemie ETS oraz możliwe warianty ich alokacji

Eksport rolno-spożywczy a budżet państwa i dług publiczny

The Effect of Indirect Taxes on the State Budget Revenue

Kształtowanie wynagrodzeń w państwowej sferze budżetowej w latach 2021–2023

Birth-rate increase measures and other social measures concerning family support

Roczny plan pracy Najwyższej Izby Kontroli

Siedem lat wdrażania budżetu zadaniowego – refleksje i prognozy

Ocena skutków regulacji zawartych w rządowym projekcie ustawy o grobach weteranów walk o wolność i niepodległość Polski (druk sejmowy nr 2902)

Budżet zadaniowy w Polsce – osiągnięcia i wyzwania

Reguły fiskalne zarządzania finansami publicznymi

Wpływ współczesnego kryzysu ekonomicznego na stan finansów publicznych państw Grupy Wyszehradzkiej

Budżet zadaniowy Polski w świetle doświadczeń międzynarodowych

Wieloletnie planowanie finansowe a funkcjonowanie budżetu zadaniowego

At the Origins of Welfare State? Social Expenses in the Budgetary Policy in the Second Polish Republic

Spadek efektywności fiskalnej podatków będących dochodem budżetu państwa na przykładzie podatku od towarów i usług

Wdrażanie budżetu zadaniowego na przykładzie czwartej funkcji państwa w 19. części budżetowej

Finansowanie budowy dróg publicznych w Polsce oraz wybrane prawne aspekty partnerstwa publiczno-prywatnego jako dodatkowej formy realizacji tych inwestycji

Methods of forecasting VAT revenues for the state budget of Ukraine