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1
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Wieloletni plan finansowy państwa - obszary oceny

100%
Franek S.
Studia Ekonomiczne
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2014
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vol. 198 cz 1
71-80
EN
The article presents the problem of the adoption of the multi-year budgeting. It indicates the purpose of implementation of this solution in the budgetary systems of different countries. The main attention was paid to the assessment of changes associated with the existence of the Multi-Year Financial Plan of the State in Poland.
2

Efekt końca roku w wydatkach jednostek samorządu terytorialnego

100%
Franek S.
Zeszyty Naukowe Wyższej Szkoły Bankowej we Wrocławiu
|
2012
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issue 29
43-56
PL
Streszczenie. W artykule przedstawiono analizę skali „efektu końca roku” w polskich jednostkach samorządu terytorialnego (JST), ze szczególnym uwzględnieniem gmin województwa zachodniopomorskiego. Wskazano na związek tego efektu z wielkością wydatków majątkowych. Oszacowano także kwotę nieuzasadnionych wydatków bieżących, spowodowanych nadmiernymi wydatkami budżetowymi w ostatnim kwartale.
EN
The article presents an analysis of “year-end spending” effect in Polish local govern¬ment units, particularly in municipalities of Western Pomerania region. The article pointed out the relationship of this effect with the size of capital expenditures. In the research estimated the amount of unjustified spending caused by excessive current budgetary expenditures in the last quarter of every year in period 2006-2010.
3
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Relacje między budżetem rocznym a wieloletnim planem budżetowym

100%
Franek S.
Zarządzanie i Finanse
|
2013
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vol. 2
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issue 3
67-75
PL
W artykule wskazano na związki między budżetem wieloletnim a budżetem rocznym. Wskazano zalety wieloletniego planowania budżetowego. Przegląd rozwiązań międzynarodowych pozwolił na stwierdzenie, że budżet wieloletni nie oznacza odejścia od planowania budżetowego w horyzoncie jednego roku. Wskazano ponadto, że obowiązujące w Polsce regulacje dotyczące wieloletniego planu finansowego państwa wymagają udoskonaleń.
4
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Trwałość reguł fiskalnych jako kryterium ich oceny

100%
Franek S.
FINANSE Czasopismo Komitetu Nauk o Finansach PAN
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2016
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issue 1(9)
77-88
EN
The purpose of the paper is to assess the functioning of fiscal rules, taking into account the criterion of their stability. There was recognized that the stability of the rules is part of strengthening the credibility of fiscal policy. The basis of the research is database on numerical fiscal rules provided by the European Commission. There was found, that low level of fiscal rules’ stability, especially for the general government sector rules, is a factor limiting the long-term sustainability of public finances.
5
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Kryterium odpowiedzialności jako element jakości finansów publicznych

100%
Franek S.
Management and Business Administration. Central Europe
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2013
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vol. 21
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issue 2(121)
95-105
XX
Purpose: The purpose of this article is to define the factors that contribute to the use of the category of accountability not only in the formal meaning (public finance discipline), but also for the needs of public management (effectiveness of public finances). Methodology and findings: The article indicates that one of the conditions to ensure the effectiveness of public finances in the fight against the crisis is the use of accountability rules relating to the process of public finance management. The article is based on the concept of quality of public finances and institutional arrangements used for the management of public finances Originality: This article presents two dimensions of accountability: first is the traditional approach to accountability equated with responsibility for public finance discipline; second is the modern approach in which accountability is a kind of public authority program built on the commitment to achieve the purpose and the need to account for the results. The article indicates that the category of accountability can be regarded as part of the public financial management system, both at the national and supranational level.
6
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Pomiar niezależności rad fiskalnych w krajach Unii Europejskiej

100%
Franek S.
Problemy Zarządzania
|
2016
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issue 4/2016 (63), t.1
EN
Recent years have noted a strengthening of institutional solutions serving the improvement of budgetary standing in many countries. One such solution is the functioning of independent fiscal institutions, also known as fiscal councils. The goal of the paper is to define the level of independence of such institutions. The source for the research was an analysis of the fiscal institution independence index developed on the basis of data found in the database of independent fiscal institutions published by the European Commission and the specification of fiscal councils presented by International Monetary Fund.
PL
W ostatnich latach w wielu krajach można zauważyć wzmacnianie rozwiązań instytucjonalnych służących zwiększeniu wiarygodności budżetowej. Jednym z takich rozwiązań jest funkcjonowanie niezależnych instytucji fiskalnych, zwanych także radami fiskalnymi. Celem artykułu jest określenie stopnia niezależności tych instytucji. Podstawą przeprowadzonych badań jest analiza indeksu niezależności niezależnych instytucji fiskalnych, opracowanego na podstawie danych zawartych w bazie niezależnych instytucji fiskalnych publikowanej przez Komisję Europejską oraz w zestawieniu rad fiskalnych opracowanym przez Międzynarodowy Fundusz Walutowy.
7
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Ocena stopnia realizacji wieloletnich planów finansowych państwa

100%
Franek S.
Problemy Zarządzania
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2017
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issue 2/2017 (67), t.1
72-82
EN
The paper contains a comparative analysis of multiannual financial plans in Poland from the point of view of fulfillment of the objectives of particular state functions on the basis of measured values. It points out that a weak point of multiannual plans in Poland is the lack of a close link with the annual budget. The research uses data from the medium-term budgetary framework database provided by the European Commission and data from the Polish Ministry of Finance.
PL
W artykule dokonano analizy porównawczej zapisów wieloletnich planów finansowych z punktu widzenia wypełniania celów poszczególnych funkcji państwa na podstawie osiągniętych wartości mierników. Wskazano jednocześnie, że warunkiem realizacji zamierzeń formułowanych w WPFP jest jego ściślejsze powiązanie z corocznie uchwalanym budżetem. W badaniach wykorzystano dane pochodzące z bazy średnioterminowych ram fiskalnych publikowane przez Komisję Europejską oraz dane Ministerstwa Finansów. Słowa kluczowe: wieloletnie planowanie budżetowe, ramy fiskalne.
8
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Ocena systemów podatkowych państw Unii Europejskiej w świetle wypełniania zasad podatkowych

63%
Franek S., Adamczyk A.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
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2017
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vol. 51
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issue 4
EN
The most frequently analyzed aspects of diversification and dynamics of tax systems are their structure and its impact on economic parameters such as economic growth or unemployment. In this paper, however, attention has been paid to the compliance of tax systems with tax principles. Hence, the purpose of this paper is to assess the functioning of the tax systems of selected EU countries in relation to the tax principles that were proposed by Adam Smith and for years have been the subject of extensive discussion. For each of the four classic tax principles, measures were proposed to assess their fulfillment. This allowed us to create a ranking of EU countries in terms of fulfilling these principles. A synthetic development measure method was used for this purpose.
PL
Najczęściej analizowanym aspektem zróżnicowania i dynamiki systemów podatkowych jest ich struktura oraz wpływ na takie parametry ekonomiczne, jak wzrost gospodarczy czy poziom bezrobocia. W niniejszym artykule zwrócono uwagę natomiast na przestrzeganie zasad podatkowych, które od czasów A. Smitha stanowią instytucjonalne ramy opodatkowania. Stąd też celem opracowania jest ocena funkcjonowania systemów podatkowych wybranych państw UE w odniesieniu do formułowanych w literaturze zasad podatkowych. Dla każdej z czterech klasycznych zasad podatkowych zaproponowano miary pozwalające na ocenę ich wypełniania. Pozwoliło to stworzyć ranking krajów Unii Europejskiej z punktu widzenia wypełniania tych zasad. Wykorzystano w tym celu syntetyczny miernik rozwoju.
9
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Zmiany struktur systemów podatkowych – podobieństwa i różnice między krajami OECD

63%
Franek S., Adamczyk A.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
|
2016
|
vol. 50
|
issue 1
EN
Numerous studies indicate that the structure of taxation is of greater significance for economic growth than the level of fiscalism measured with the tax revenue to GDP ratio. Hence, the aim of the paper is to answer the question whether the tendencies taking place in tax systems of individual countries indeed reflect efforts to apply such economic growth-friendly tax instruments. The subject of the study were OECD member states in the period of 2000–2012. Data clustering method was applied to assess the direction of changes in the tax structures of OECD countries. In the analysis, four parameters characterizing tax systems were used: the ratio of income taxes to GDP, which describes the overall level of tax burden in the examined countries and three parameters characterizing the tax revenue structure of tax systems, i.e. the share of social security contributions in total tax revenue and the share of consumption taxes in total tax revenue.
PL
Wiele badań wskazuje, że większe znaczenie dla dynamiki wzrostu od poziomu fiskalizmu mierzonego relacją dochodów podatkowych do PKB odgrywa struktura opodatkowania. Stąd też celem artykułu jest odpowiedź na pytanie, czy tendencje zachodzące w systemach podatkowych poszczególnych państw faktycznie odzwierciedlają dążenia do stosowania takich instrumentów podatkowych, które są przyjazne dla wzrostu gospodarczego. Badaniami objęto kraje członkowskie OECD w okresie 2000–2012. Do oceny kierunków zmian w strukturze podatków państw OECD wykorzystano metodę analiz skupień. W badaniu wykorzystano cztery parametry charakteryzujące systemy podatkowe: relację dochodów podatkowych do PKB, która opisuje ogólny poziom obciążeń podatkowych w badanych państwach, oraz trzy parametry charakteryzujące strukturę dochodów systemów podatkowych, tj. udział podatków dochodowych w całości dochodów podatkowych, udział składek na ubezpieczenia społeczne w całości dochodów podatkowych oraz udział podatków konsumpcyjnych w całości dochodów podatkowych. 
10
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Tax Structures in OECD Countries – An Empirical Analysis

63%
Adamczyk A., Franek S.
FINANSE Czasopismo Komitetu Nauk o Finansach PAN
|
2016
|
issue 1(9)
61-75
EN
Numerous studies indicate that the structure of taxation (measured by the share of revenue from individual taxes in total tax revenue) is of greater significance for economic growth than the level of fiscalism measured by the tax revenue to GDP ratio. Hence, it is reasonable to seek an answer to the question whether the tendencies occurring in tax systems of particular countries indeed reflect the plans to implement tax structures which are economic growth-friendly. Thus, the aim of the paper is to assess the influence of the changes in the OECD countries’ tax structure on economic growth. The subject of the study was OECD member states in the period of 2000–2012. The study period was selected in such a way as to include the period preceding the financial crisis, the period of the crisis, as well as the years following the crisis. In the analysis, four parameters charactering tax systems were used: the ratio of tax revenues to GDP, which describes the overall level of tax burden in the examined countries and three parameters charactering the tax revenue structure of tax systems, i.e. the share of income taxes in total tax revenue, the share of social security contributions in total tax revenue and the share of consumption taxes in total tax revenue. The main conclusions drawn on the basis of the carried out study indicate that: 1) there is no sufficient evidence that the fiscalism level measured by the tax revenue to GDP ratio has negative influence on economic growth; 2) both the high share of indirect taxes and high share of income taxes support economic growth, although consumption taxes have a stronger influence on GDP dynamics than income taxes; 3) the only group of tax burdens, which has definitely negative influence on economic growth are social security contributions, 4) in OECD countries no significant changes were observed towards the increase of the importance of growth-friendly consumption taxes.
11
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Poor Quality of Fiscal Forecasts as a Trigger for Fiscal Imbalance in the European Union Countries – The Scale and Methods of Limiting It

63%
Franek S., Postuła M.
Problemy Zarządzania
|
2019
|
issue 3/2019 (83)
17-32
PL
Kryzys gospodarczy wskazał na niedoskonałości rozwiązań w zakresie utrzymania dyscypliny fiskalnej wśród krajów członkowskich UE. Dlatego na poziomie Unii Europejskiej podejmowane są działania służące wzmocnieniu instytucjonalnych aspektów procesu budżetowego opartego na wiarygodnych prognozach. W tym kontekście szczególnie istotne stało się stworzenie instrumentów fiskalnych minimalizujących powstawanie tego rodzaju zjawisk w przyszłości, co znalazło odzwierciedlenie w stosowanych regulacjach europejskich. W artykule dokonano oceny na ile zastosowanie instrumentów, takich jak reguły fiskalne, średniookresowe ramy planowania budżetowego oraz powstanie niezależnych instytucji fiskalnych miało wpływ na jakość prognoz, a w konsekwencji na skalę nierównowagi fiskalnej. JEL: H3, H62, H63 null The creation of the English-language version of these publications is fi nanced in the framework of contract No. 607/P-DUN/2018 by the Ministry of Science and Higher Education committed to activities aimed at the promotion of education.
EN
The economic crisis revealed the imperfections of the solutions aimed at maintaining fiscal discipline among Member States. Therefore, measures are taken at the EU level to strengthen the institutional aspects of a budgetary process that is based on reliable forecasts. What has proven to be of special importance in this context is the creation of fiscal instruments to minimise the occurrence of such phenomena in future, which has been reflected in the European regulations applied. The article seeks to evaluate the extent to which the use of instruments such as fiscal rules, medium-term budgetary frameworks and the emergence of independent fiscal institutions has had an impact on the quality of forecasts and, consequently, on the scale of fiscal imbalance. JEL: H3, H62, H63 null The creation of the English-language version of these publications is fi nanced in the framework of contract No. 607/P-DUN/2018 by the Ministry of Science and Higher Education committed to activities aimed at the promotion of education.
12
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Zombies or Still Alive. Who Took Advantage of COVID-19 State Aid?

51%
Wiśniewski T., Adamczyk A., Franek S.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
|
2022
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vol. 56
|
issue 2
149-163
EN
Theoretical background: The SARS-CoV-2 pandemic has caused violent reactions from the governments of almost all countries in the world. The attempt to contain a pandemic by restricting the mobility of society has had a huge impact on people and some businesses. As a result of COVID-19 restrictions, it became necessary to introduce special state aid programs for those businesses that were most affected by these restrictions. This was also the case in Poland. We based our analysis on welfare economics (Harberger, 1971), in which government support for enterprises is legitimized when their situation would have been worse without these interventions.Purpose of the article: The aim of this article is to assess the impact of public aid granted to large companies in Poland on their financial condition. The research problem is to answer the question whether the companies that received the aid needed it. In assessing the appropriateness of aid, liquidity, debt level and profitability indices were used, which directly resulted from the objectives of COVID-19 aid granted in Poland. The added value of the study is combining the analysis of data from financial statements with information on state aid published by the Office of Competition and Consumer Protection (UOKiK).Research methods: The research sample consisted of 1,201 large Polish enterprises from the non-financial sector. The study used non-parametric statistical tests and quartile analysis.Main findings: The results show that the aid went to entities that were already in a worse financial situation before the pandemic. At the same time, it was demonstrated that the aid did not distort the market mechanism, i.e. it neither excessively improved the situation of supported entities nor significantly worsened the situation of entities that did not benefit from the aid.
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