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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

THE STABILITY OF TAX REVENUE IN LOCAL GOVERNMENT UNITS IN YEARS 2005-2014

100%
Żabka A., Hoza B.
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
|
2016
|
issue 3
138-159
EN
Implementation of tasks assigned to local governments requires assigning them to sources of funding to finance expenses associated with their performing. Revenues generated from assigned to local government sources, in accordance with the tax rules, should be efficient and stable. The aim of the study, which was summed up in this paper, was therefore to analyse the stability of the own revenues of local government units. The study was conducted using methods of statistical analysis of indicators of tax revenues per capita of municipalities, counties and voivodeships.
3

VAT FRAUD PREVENTION

100%
Hoza B., Wójcicki M.
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
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2017
|
issue 2
44-58
EN
Making a clear distinction between tax fraud and activities related to the so called tax optimisation, appears to be most relevant in the fight against fiscal offences. VAT leaking is not only a problem for Polish state authorities, but also for all countries with value added tax in their fiscal system. The paper attempts to define tax fraud and present its consequences for the state budget, it also offers description of system procedures of VAT fraud prevention.
4

THE ANALYSIS OF OWN REVENUE IN SILESIAN RURAL COMMUNES BELONGING TO BESKIDY EUROREGION IN THE PERIOD 2006-2016

100%
Żabka A., Hoza B.
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
|
2017
|
issue 3
EN
It has been 17 years since Beskidy Euroregion was established. This is enough time to make a first assessment concerning the level of development of communes situated in this Euroregion. Most of them are rural communes, therefore they were chosen as an object of analysis. It is a well-known fact that every organization needs financial supply to create conditions for development, that is why the most important purpose of the paper is analyzing selected Silesian rural communes form Euroregion Beskidy with respect to different sources of revenue and comparing the obtained values with the national average.
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