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Local Authorities' Funds as Sources of Revenues of the Metropolitan Association

100%
Ofiarska M.
Central European Review of Economics & Finance
|
2018
|
issue Vol. 27, No 5
37-52
EN
The objective of the study is to analyse and evaluate the legislation in force governing the sources of revenues of metropolitan associations. The statutory catalogue of the sources of revenues of metropolitan associations includes funds derived from local authorities that, to a limited extent, may be influenced by the bodies of metropolitan associations or the bodies of member municipalities. In the course of research, with the application of the dogmatic-legal method supplemented with an empirical-analytic method, the following hypothesis has been verified: a potential lack of relevance of funds, in static terms, with respect to the scope of public tasks of metropolitan associations as provided for by the Act may be adjusted jointly by their bodies and their members. The principles of the amounts and collection of subscriptions from the municipalities in the Górnośląsko (Upper-Silesian)-Zaglębiowska Metropolis, the proportion of personal- income tax receipts from natural persons residing within said municipalities, and the procedure under which subsidies are made from municipality budgets to metropolitan association budgets have been presented. It has been determined that the main source of revenues is the proceeds of personal-income tax. Subscriptions have been found to be of supplementary importance, whereas subsidies from municipality budgets have not been recorded. (original abstract)
2

Budżet ogólny Unii Europejskiej

75%
Wieczorek P.
Wiadomości Statystyczne. The Polish Statistician
|
2005
|
issue nr 1
65-78
XX
Autor przedstawia specyfikę, strukturę dochodów i wydatków budżetu ogólnego Unii Europejskiej. Przedstawia także bilans rozliczeń poszczególnych państw członkowskich z budżetem UE oraz mechanizm korygujący wysokość składki Wielkiej Brytanii. Zdaniem autora przyjęcie do Unii 10 nowych państw spowoduje, że wzrośnie dysproporcja pomiędzy środkami, które kraje wnoszą do budżetu UE oraz z niego otrzymują. Na liście czołowych beneficjantów znajdą się kraje nowo przyjęte. Pod względem wysokości wsparcia w relacji do PNB, Polska w latach 2008-2013 ustępować będzie jedynie Litwie i Łotwie.
EN
The article presents a general budget of the European Union that is a basic financing source of statutory activity of the European Union. The budget is relatively low - covers no more than 1,27 procent of general GDP of the member states. In comparison with national budgets, the budget of the European Union can not be used for stabilisation of business cycle in the countries of the European Union. In 1999-2004 direct contributions of the member states of the European Union, with decreased meaning of incomes' from VAT, customs duty and agricultural payments played a main and systematically role. Additionally, payments on realisation of Common Agricultural Policy and regional policy pay the most important role in the general budget of the European Union. The most important share in incomes of the general budget have five biggest countries of the European Union. For majority of these countries and for a few small countries, a balance of financial means with the budget of the European Union is negative, i.e. these' countries are net payers and transmit to the general budget more financial means than received. As a consequence of enlarging the European Union in 2004, transfers of financial means from the budget of the European Union to the countries of "former EU" will significantly be decreasing. A place on the list of leading beneficiaries will be taken by countries of the Central and East Europe, including Poland. Problem of redistribution of financial means within the European Union has taken a new size in the context of aggravating level of public funds in some countries of the European Union. Presently, the European Commission reviews functioning rules of financing the European Union. In this connection a correction this mechanism could be foreseen with changes in balance of counties with the general budget of the European Union. (original abstract)
3
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Luka w VAT – sposoby przeciwdziałania w Polsce i Unii Europejskiej

63%
Tratkiewicz T.
Studia Ekonomiczne
|
2016
|
vol. 294
185-196
PL
Celem niniejszego artykułu jest zarysowanie obszarów, w których według autora dochodzi do uszczupleń w VAT w Polsce, a także diagnoza przyczyny tego stanu rzeczy oraz przedstawienie propozycji działań naprawczych. Wstępnie oceniono również ostatnią inicjatywę Komisji Europejskiej, zmierzającą do podjęcia zdecydowanych działań, nakierowanych m.in. na zwalczanie coraz większej ilości oszustw.
EN
The article aims at outlining the areas in which – in the opinion of the author – the VAT avoidance occurs in Poland, diagnose the reasons of this situation and present the proposal of the corrective actions. Provisionally, the brand-new initiative of the European Commission intended to take serious measures tailored at – inter alia – fighting with increasing frauds is to be assessed as well.
4

Wrażliwość dochodów budżetowych z podatków pośrednich na wahania koniunktury

51%
Krajewski P.
Wiadomości Statystyczne. The Polish Statistician
|
2005
|
issue nr 3
11-22
XX
W artykule zanalizowana została wrażliwość podatków pośrednich na wahania koniunktury w Polsce w latach 1995-2002. Krótkookresowa elastyczność wpływów z poszczególnych podatków pośrednich względem PKB została obliczona jako iloczyn elastyczności bazy podatkowej względem PKB i elastyczności wpływów podatkowych względem bazy podatkowej. Obliczenia przeprowadzono na danych kwartalnych
EN
The sensitivity of state budget revenues from indirect taxes with respect to fluctuations of economic activity in Poland during the period 1995-2002 is analysed in the article. The short term GDP elasticity of indirect taxes is estimated as the product of two com-ponents: the GDP elasticity of tax base and the tax base elasticity of tax revenues. Cal-culations base on quarterly data. They show that the short term elasticity of revenues from indirect taxes with respect to GDP is lower than one. It means that forecasted ac-celeration of growth rate of GDP probably will not cause considerable growth of state budget revenues from indirect taxes. (original abstract)
5

Finansowe warunki akcesji Polski do Unii Europejskiej

45%
Wieczorek P.
Wiadomości Statystyczne. The Polish Statistician
|
2003
|
issue nr 3
10-20
XX
Przedstawiono strukturę budżetu Unii Europejskiej. Omówiono przewidywany udział Polski w dochodach i wydatkach budżetu UE. Zwrócono uwagę na zagrożenia dla płynności polskiego budżetu, wysokość składki członkowskiej, wysokość wsparcia finansowego polskiego rolnictwa w ramach Wspólnej Polityki Rolnej oraz wysokość przyznanych Polsce zaliczek na działania strukturalne.
EN
This article concerns the financial conditions of Polish membership in the European Union settled during accession negotiations that were finalised on the summit in Copen hagen in December 2002. In order to present this problem the analysis of economic and financial situation of the EU countries could be used. This situation essentially influences on volume of incomes and expenditures of common budget and explains reasons for which the European Union wanted to keep the enlargement costs on lower possible level. The article also describes settlements concerning the financial transfers between the budget of the European Union and budget of Poland connected with obligatory membership contribution and share of Poland in the Common Agricultural Policy and structural activities. The article mentions about threats for liquidity of Polish budget in the first period of membership. (original abstract)
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