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1
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Budżet miasta Krakowa na przełomie XVI i XVII w.

100%
Noga Z.
Roczniki Dziejów Społecznych i Gospodarczych
|
2010
|
vol. 70
89-99
EN
The finances of the town of Cracow were managed by two town officials annually chosen by the council, one representing the officiating council and the other – its predecessor. The chancery established in 1598 administrated all financial issues. Each year, it set up a list of revenues and expenses, which were subsequently presented to be confirmed by the councillors and the representatives of the common people. The accounting book registered with the help of Arabian numerals all the incomes and expenses, which were divided into several score categories and then summed up at the bottom of a page; at the end of each section the accountants summed up all the positions in grzywnas. The revenues received by the town treasury were collected by the chancery staff. The most important taxes and customs were gathered directly by the head of the treasury, who registered them in detail, marking the precise date of the day. The majority of other payments were, as a rule, collected on a weekly basis, and first noted down in separate registers; then, every quarter they were paid to the town treasury by the collector. At the same time, the town hall kept weekly accounts of all incomes and expenditure. Some of the revenues were not transferred to the town treasury but were used directly for the maintenance of municipal institutions (e.g. the hospital). Taxes and rents covered the costs of the functioning of the town commune. In the sixteenth century the majority of the money from the budget was intended for the expanding civil servant apparatus and the town services, as well as the representation of the town and the employment of people mainly for the maintenance of roads and walls. The authorities of Cracow did not apply double entry (Italian) bookkeeping nor did they plan a budget. During deficit years Cracow took loans, which it usually paid back by leasing particular components of town property.
2
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Budżet miasta Bardiowa w XV w.

100%
Sroka S. A.
Roczniki Dziejów Społecznych i Gospodarczych
|
2010
|
vol. 70
101-112
EN
The author discusses the budget of the town of Bardiów (today: Bardejov/Slovakia), located along the historical Polish-Hungarian borderland and with an excellently preserved municipal archive. The diversity and range of the sources made it possible not only to determine the size of the town’s revenues and expenses in the fifteenth century but, first and foremost, to consider the particular components of the budget of this Hungarian urban centre. The annual income of fifteenth-century Bardiów totalled 1500–25 000 florins. As a rule, the yearly budget featured a slight deficit stemming mainly from additional expenses generated by the struggle against the Hussites. In certain years, such as 1497, the town budget revealed a slight surplus. The most important revenues in the Bardiów budget was the tax paid by the burghers, the tricesima, i.e. the tax on merchandise, the mill tax, the so-called schrotter, i.e. the town monopoly on the storage of barrels of wine and beer, the rent paid on the cloth production, and the profits gained from the local baths and the villages belonging to the town. The expenses consisted predominantly of the annual tax of 500 florins paid in the fifteenth century to the Polish Balicki family, which leased Bardiów from King Sigismund Luxembourg, the costs of the expansion of the town and the parish church, as well as expenses connected with the town school, the fees paid to the town scribes, the rychtarz (advocatus), who frequently travelled outside the city limits, and the purchasing of gifts, which comprised an important element in the policy conducted by the town council. On the other hand, the preserved sources do not make it possible to establish the way in which during certain years Bardiów covered its deficit.
3
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Zmiany w finansowaniu przez Polskę składki do budżetu Unii Europejskiej po roku 2020

80%
Kawecka-Wyrzykowska E.
Studia Europejskie-Studies in European Affairs
|
2014
|
issue 4
S.33-58
EN
The objective of the paper was to present the current ways of financing the EU budget by Poland and to identify changes in this respect which one should expect after the expiry of the Multiannual fi nancial framework, that is after the year 2020. The analysis focused on two proposals of the new resources of the EU budget, as presented by the European Commission in 2011 in the form of legislative proposals, that is the so called new VAT (value added tax) and a new tax on fi nancial transactions (TFT). These proposals, if implemented, would affect the pattern of Poland’s contributions tothe EU budget and would reduce the burden of these contributions. The considerations began with the information about the current sources of financing the EU budget by Poland (against the general rules and resources of the EU budget). Next, both European Commission’s proposals of new taxes were presented and their pros and cons were examined as compared to the present ways of fi nancing the EU budget. This was the basis for conclusions related to possible implications of both proposals for Polish contributions to the EU budget. Moreover, the costs of the rebates to the EU budget, which are fi nanced by Poland, were estimated. Finally, possible implications of the two new proposals for Poland’s cost of fi nancing the rebates were discussed.
4
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Aktualne problemy audytu wewnętrznego w sektorze finansów publicznych

80%
Chojna-Duch E., Anczakowski M.
Kontrola Państwowa
|
2012
|
vol. 57
|
issue 5(346)
30-40
EN
The last decade has witnessed significant changes in the regulations on internal auditing in the public finance sector. At the time of global economic problems, an improvement of public resources management has become especially vital. According to the authors of the article, new challenges in the field should concentrate, inter alia, on a better protection of budgets against the effects of the crisis, which should allow for effective risk management, elimination of irregularities and better management of resources. In their article, the authors refer to the act on public finance, as well as other selected issues such as, for example, the independence of the auditor, and to the act on auditing in the government administration that used to be in force until recently. They aim at indicating several problems in the application of internal audit that have not been settled in legal regulations. The authors also refer to those changes in the regulations that brought about new challenges for practice and theory alike, in the field of both political issues and audit methodology.
5

Vyrishennya problem rozmezhuvannya dokhodiv i vydatkiv mizh derzhavnymy i mistsevymy byudzhetamy u konteksti realizatsiyi polityky derzhavy u prykordonnykh oblastyakh

80%
Frolov S. M.
Mekhanizm Rehuluvannya Economiky
|
2012
|
vol. 1 (55)
141-149
EN
The paper is devoted to research of specific relationships between central and local budgets. Considering the frontier status of local budgets it is proposed methodological approach to the allocation of local budgets by line sources of revenues and expenditure items. It is thoroughly analyzed the structure of revenues and expenditures of local budgets, as well as the source and specificity of their formation. Considering existing inequalities it is proposed to optimize the mechanisms of state and local budgets formation, mainly focusing on increasing of their transparency.
6
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MULTI-ANNUAL FINANCIAL FRAMEWORKS OF THE EUROPEAN UNION AFTER 2013 (Wieloletnie ramy finansowe Unii Europejskiej po 2013 roku)

80%
Sapala M.
Przegląd Zachodni
|
2011
|
issue 3(340)
181-195
EN
The aim of this paper is to present the procedures and key issues in the debate on the Multi-annual Financial Framework (MFF) of the European Union after 2013. The new conditions introduced by the Treaty of Lisbon are discussed. These are the changes that have financial consequences for the EU (e.g. the creation of the European External Action Service), but also changes in the decision-making procedure, which are important for the European Parliament's role in shaping both the multi-annual and annual budgets. In addition, the main topics of the Parliament's position are analyzed, such as the political priorities, the concept of European Added Value, duration and structure of the MFF, the size of the budget and reform of the EU's own resources. The article describes the state of the debate at the end of May 2011, i.e. after the presentation of the EP's priorities, but before submitting a legislative proposal by the European Commission.
7

INFLUENCE OF PROPERTY TAXES ON THE LEVEL OF PROFITS OF LOCAL BUDGETS (Vplyv mainovykh podatkiv na riven dokhodiv mistsevykh biudzhetiv)

80%
Blonska V. I.
Rehionalna ekonomika
|
2009
|
issue 3(53)
209-216
EN
The structure of budgets of local governments expenditures is considered. The basic types and characteristics of property taxes that are already operating in Ukraine are investigated. The dynamics of taxes on property income in the Consolidated Budget of Ukraine is analyzed. By the example of the city budget of Lviv the value of property taxes for a profitable part of local budgets has been determined.
8
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Zmiany w budżecie Wrocławia w XIV–XV w. (w świetle bieżącego stanu badań)

80%
Goliński M.
Roczniki Dziejów Społecznych i Gospodarczych
|
2010
|
vol. 70
33-62
EN
The concept of a deficit in the present day understanding of the term for long was absent in the medieval bookkeeping of Wrocław, and thus the sources of its financing were not distinguished; revenues from loans, monetary resources and budget income surpluses were treated on par with taxes, payments, customs and incomes from property. Attempts were made by departing councillors to balance incomes and expenses. The oldest known report for the year 1299 presents an archaic budget structure, predominantly based on incomes from the ducal tax, with the duke as the prime beneficiary. In consecutive decades the significance of direct sources of revenue other than taxes grew, while among the expenses the participation of the tribute received by the duke decreased. The most rapid rate of growth was that of expenses connected with construction and repair. An actual and quickly growing budget deficit appeared during the 1330s and was covered with extended credit and the sale of rents, registered among the revenues. In 1387 public debt totalled almost a four-year town budget, and its services involved 32,5% of all expenses. In 1418 public debt was about ten times the size of the budget, and its services cost c. 86% of all expenses, a state of affairs avoided by constantly delaying the payments. From 1420 the sources of income were multiplied by introducing universal indirect taxes for merchandise and services. On the other hand, sums paid for the upkeep of the army and for waging wars rose. In 1444 expenses totalled 341% of the sums laid out in 1389, and in 1467–1468 a further 60% was spent. This was the period of the appearance of an official deficit (oscillating at about 1%), covered by revenues in successive years; at the same time, there also existed a hidden deficit, covered by successive credits. Despite this fact, it became possible to slowly reduce public debt, which in 1498 corresponded to 18,9% of the annual budget.
9
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Budżet Krakowa na przełomie XIV i XV w.

80%
Starzyński M.
Roczniki Dziejów Społecznych i Gospodarczych
|
2010
|
vol. 70
63-78
EN
The article attempts to reconstruct the budget of Krakow in the Middle Ages. Therefore, the account books (incomes and expenditures of the town) constitute the main source of the research. The condition of the preserved account books restricts the scope of the research herein to the turn of the Fourteenth and Fifteenth centuries, specifically, to the years 1390–1393 and 1395–1405. In the history of Krakow the afore-mentioned period was connected to the reinforcement of not only the role of the town as the most significant trade centre in the country but also the position of the town council as the most notable institution in its government. Owing to the in-depth analysis of the preserved account books, the author characterised main sources of incomes (i.e. property of the town, receipts from monopolies, administrative charges, taxes and duties), expenditures of the town (i.e. the expenses of the king and queen, the administration of the town, the trade supervisory body, the maintenance of the property of the town, and finally, the charity purposes), as well as their percentage share in the budget. In the conclusion the author explicated that the permanent debt of the historical capital of the Kingdom of Poland was linked to the fixed increase of the expenditures juxtaposed with the static earnings.
10

ANALÝZA VZŤAHU MEDZI ROZPOČTOVOU ODCHÝLKOU A KVANTITATÍVNO-KVALITATÍVNYMI PARAMETRAMI PROGRAMOVÉHO ROZPOČTU MESTA

70%
Hošťák P.
Ekonomický časopis (Journal of Economics)
|
2016
|
vol. 64
|
issue 2
134 – 148
EN
The concept of performance budgeting is applied in the public sector of the most OECD countries, while nearly half of the OECD member states has been using this concept for more than fifteen years. Since 2009, Slovakia employs this concept in the management of local governments through the mechanism of program budgeting. The program budgeting has been introduced within the scope of public finance management reform as a tool to increase transparency and efficiency of use of public funds. The study presents information on the program budgets of the twenty largest cities in Slovakia with a total of 278 budget programs and evaluates the relationship between the structure of the program budget and the ability of municipal government to reliably predict the expected amount of budgeted expenditures. Analysis suggest a statistically significant relationship between the size of the budget variance and quantitative-qualitative parameters of program budget such as level of budget details, proportionality of budget line items, and the use of measurable indicators.
11

Metodolohichnyy instrumentariy otsinky finansovoyi stiykosti mistsevoho byudzhetu

70%
Bojarko I. M., Hrytsenko L. L.
Mekhanizm Rehuluvannya Economiky
|
2012
|
vol. 3 (57)
100-109
EN
The article presents methodical approach to assess the financial sustainability of the budget which determines the type of financial sustainability in short-term and long-term periods and improves the quality of evaluation of local budget sustainability. The ideas of assessing long-term and short-term financial sustainability on the example of indexes of local budget of Alexandria are worked out in the article.
12
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COMPARATIVE STUDY OF ECONOMIC BUDGET OF PODKARPACIE IN GMINAS BETWEEN THE YEAR 1999-2008 (Analiza porównawcza gospodarki budzetowej gmin województwa podkarpackiego w latach 1999-2008)

70%
Strojny J., Skica T.
Finansowy Kwartalnik Internetowy e-Finanse
|
2010
|
vol. 6
|
issue 2
76-87
EN
This article deals with the economic budget of local governments units. This paper includes the study of local government units in the Podkarpacie region and the main subject of the article are evolution directions of income policy and government spending in 'gminas' (communes). The analysis of local government finance between the years 1999-2008 emphasizes the changes in the priorities of public spending. Reorientation are not only trends, also the nature of realizing budgetary economy. As a result, it seems a reasonable approach to the revision of these changes.and analysis of their substrate. Not without significance is the impact of legislative amendments to change the financial management local government units. The article outlines the above subjects and the nature of its deliberations in a way that reflects the theme of comprehensive changes taking place in local government finance.
13

PROBLEMS AND PROSPECTS OF EDUCATION AND SCIENCE FINANCING IN UKRAINE IN THE CONDITIONS OF ECONOMIC CRISIS (Ukrainian title below)

61%
Illyashenko T. O., Radionova I. O.
Mekhanizm Rehuluvannya Economiky
|
2010
|
vol. 1 (45)
223-228
EN
(Ukrainian title: Problemy i perspektivy finnsirovniya obrzovniya i nuki v ukrine v usloviyach konomicheskogo krizisa). In the article the authors had analyzed the modern education and science financing problems of Ukraine in conditions of an economic crisis. The new sources of education and science financing are offered according to the results of different countries experience study.
14

Problemy finansovoho zabezpechennyazahal'noho terytorial'noho pryrodokorystuvannya v umovakh fiskal'nykh reform

61%
Kotenko N. V., Pokhylko S. V.
Mekhanizm Rehuluvannya Economiky
|
2015
|
vol. 1 (67)
21-30
EN
In the article the expediency of division of the territorial nature use management on the basis of payment and targeting into subsystems for general and special nature use management is sustained. According to the types of social needs the areas of common territorial nature use are identified, the list of stakeholders involved in the management of system is widened, the list of natural objects of common nature use is offered. The analysis of the current state of environmental sphere financing reveals general theoretical problems due to the public nature conservation activities. Also practical financing problems of the common territorial nature use in Ukraine are identified, among which the followings are: lack of systematic interaction between the subjects of public and private sectors in the framework of environmental activities; inefficiency distributive processes of public funds; inadequate regulatory procedures to ensure the financing of environmental protection measures; mismatch costs of environmental trends to the real needs of the public sector; the limited fiscal capacity of a limited set of environmental charges; inefficient use of environmental protection funds.
15

Urakhuvannya faktoru chasu pry formuvanni byudzhetu intehrovanykh marketynhovykh komunikatsiy banku na prykladi AT «Oshchadbank»

61%
Radchenko O. V.
Mekhanizm Rehuluvannya Economiky
|
2012
|
vol. 4 (58)
184-189
EN
This article observes one of the main components of an effective method of budgeting integrated marketing communications by the example of the bank branch – Sumy regional administration JSC «Oshchadbank» – the time factor. The author admits the absence of a functional relationship between the volume of loans and the amount of attracted customers. The article defines the time lag in the marketing communications performance. A mathematical formalization of calculating monetary value of integrated marketing communications budget, which provides accounting transition effect from their usage was proposed.
16

Teoretyczne aspekty polityki budżetowej i jej analiza w Polsce w latach 1991‒2010

61%
Kocurek K.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
|
2012
|
issue 879
43-53
EN
In the article, the author describes the key aim of the government-led budget policy. This economic sub-policy, often called the fiscal policy, not only is concerned with government expenditure and revenue collection, but also influences social and economic policy. The author first explains the importance of the budget policy then goes on to look at different instruments that can ensure state budget expenses do not exceed income. Additionally, improving performance budgeting will enable the Polish government to reform public finances, which is necessary for socio-economic development. Moreover, the introduction of a multi-year planning budget is an important component of the evaluation of current budgetary procedures. Finally, the author analyses the yearly budget deficit and consequently the growth of public debt during Poland’s transformation period. The aim of this article is to provide an overall analysis of the budget policy led by the government.
17

MACROECONOMIC CONSEQUENCES OF A COMMON AGRICULTURAL POLICY BUDGET REDUCTION FOR THE CZECH ECONOMY – A GENERAL EQUILIBRIUM APPROACH

51%
Kristková Z.
Ekonomický časopis (Journal of Economics)
|
2011
|
vol. 59
|
issue 8
802 – 822
EN
The objective of this paper is to quantify the impact of selected scenarios of a Common Agricultural Policy (CAP) budget reduction on the macroeconomic equilibrium of the Czech economy with the use of a dynamic general equilibrium model. The findings show that in the short term, a reduction in direct payments (1st pillar) is more harmful for the economy than the removal of investment subsidies (2nd pillar); this is completely reversed in the long term, in which the removal of investment subsidies leads to a considerably stronger decline in economic growth.
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