Search results - CEJSH

1

Budgetary Sovereignty of Parliaments (ECPRD No. 5066)

100%

Szpringer Z.

Zeszyty Prawnicze BAS

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2022

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issue 3(75)

157-172

EN

The publication presents detailed issues related to the budgetary sovereignty of the Polish Parliament (i.e., the Sejm and the Senate) and the nature of the control / audit of budgetary expenditures. It analyses the role of the Parliament in preparation, adoption, and implementation of its budget in relation to, inter alia, funding and controlling expenditures allocated to parliamentary groups and political parties. It indicates the most important legal regulations related to this area and the amounts of expenditure from the budgets of the Chancellery of the Sejm and Senate, including the expenditure allocated to Deputies’ and Senators’ offices, as well as to parliamentary clubs, and groups.

2

Projekt budżetu ogólnego Unii Europejskiej na rok budżetowy 2019 – Ogólne wprowadzenie – Ogólne zestawienie dochodów – Zestawienie dochodów i wydatków w podziale na sekcje

100%

Szpringer Z., Cieślik Z.

Zeszyty Prawnicze BAS

|

2018

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issue 3(59)

93-107

EN

The opinion presents the most important assumptions of the Draft General Budget of the EU for the fiscal year 2019. The document contains description of priorities adopted during drafting, planned revenues, expenditures, and changes over time (compared to the previous budget) in the projected amounts. The Polish government’s position on the 2019 Draft General Budget is positively assessed, including the government’s statement that during the work on the budget it will be striving for provision of the financial resources necessary to repay the liabilities contracte earlier by the Member States on behalf of the EU budget (it is particularly related to cohesion policy and development of rural areas – both being very important investment instruments in the EU).

3

Znaczenie wybranych dochodów podatkowych pobieranych przez organy podatkowe w województwie mazowieckim w dochodach budżetu państwa

80%

Furman Ł.

Przedsiębiorstwo i Region

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2017

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issue 9

58-68

EN

This article discusses the issue of budgetary revenue obtained in the years 2012 - 2016 in the Mazowieckie Province with: personal income tax, corporate income tax, income tax on goods and services. Revenue accrued in the said administrative unit was charged to all revenue generated in the central budget. Finally, conclusions from the analysis have been presented, which indicate that the importance of tax revenue transferred directly from the tax authorities to the central budget is growing.

4

Empiryczna analiza poziomu wiedzy i aktywności przedstawicieli pokolenia 55+ w zakresie budżetu jednostki samorządu lokalnego

80%

Sołtysiak M.

Przedsiębiorstwo i Region

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2018

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issue 10

74-85

EN

Cooperation between local government authorities and residents forms the basis for creating optimal living conditions for local communities. The success of such cooperation depends to a large extent on the level of knowledge of residents about the functioning of local government units. Literature studies haveshown that these important issues have been studied to a limited extent. The main purpose of the survey was to assess the level of knowledge of issues related to the budget of local government units by repre-sentatives of the 55+ generation. In addition, check the level of their activity in the work related to the preparation of the budget of the local government unit in their area of residence. The conducted surveys have shown that issues related to the activities of local government units are not foreign to the majority of representatives of the 55+ generation. However, the level of their knowledge on this subject is relatively low. It was also found that the majority of respondents believe that residents should have the opportunity to express their opinion on the budget shape of the local government unit. Unfortunately, these opinions did not coincide with the activity of the respondents in this field.

5

The Business Diagnostics Model Addressing its Components Variation Dynamics

80%

Olejniczak J.

Zarządzanie i Finanse

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2013

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vol. 3

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issue 1

103-115

EN

Company diagnostics is a vital element of its safe operation on the competitive market. Among the existing IT solutions, diagnostics is most often used in the Business Intelligence (BI) class systems designed for monitoring company business activities on a current basis (Business Activity Monitoring BAM). But solutions of this type reflect the current situation of the company without addressing the changes in its environment or any feedbacks existing in the company. The approach presented in the paper adopts a diagnostic method based on analysis of the dynamics of changes and interrelations between the relevant elements.

6

Polityka fiskalna gminy Bydgoszcz w zakresie podatku od nieruchomości

80%

Owczarczyk-Szpakowska G.

Zarządzanie Publiczne

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2010

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issue 4(12)

141-155

EN

The correct functioning local community are determined by high fi nancial infl uences to budget. The one of basic community incomes is the property tax, which the final construction can be shaped through community organs. In the article was introduced politics of the Bydgoszcz community in range of property tax since 2005–2009. The results of researches were presented of relating property tax to the all incomes, to the own incomes and to the taxes and local payments. The politics of the Bydgoszcz community in range of property tax rates and defraying of expenses by the property tax was introduced too.

7

Budget of the EU: from its establishment until now

80%

Kučová P.

International Economics Letters

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2013

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vol. 2

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issue 1

26-36

EN

This paper provides a study of the evolution of common finances of the European Union (or European Communities). The development over time is presented and motivations for introduced changes, as was for instance the introduction of the multiannual financial perspective, are studied. Current procedure of accepting the annual budget and the multiannual financial framework is described. In the last part, patterns of changes in expenditures over time are analyzed; in particular, period 1988- 2020 is discussed.

8

Legal aspects of protection of the financial interests of the European Union

80%

Miedzińska M.

Przegląd Europejski

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2019

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vol. 2019(3)

121-134

EN

Prawne aspekty ochrony interesów finansowych Unii Europejskiej Podstawy oraz ramy działania instytucji Unii Europejskiej i jej państw członkowskich wyznaczają akty prawne ustanawiane na poziomie unijnym. Podstawy prawne na poziomie unijnym zawierają kluczowe normy w zakresie ochrony interesów finansowych Unii Europejskiej oraz stanowią główne wyznaczniki dla poszczególnych państw UE przy tworzeniu przez ich właściwe instytucje podstaw prawnych na poziomie krajowym. Celem pracy jest przedstawienie głównych podstaw prawnych dotyczących ochrony interesów finansowych Unii Europejskiej na poziomie unijnym, co przyczyni się do zbadania wpływu tych przepisów na wykrywanie nieprawidłowości i nadużyć finansowych w UE.

9

SOME ASPECTS OF PUBLIC ADMINISTRATION AND PUBLIC BUDGETING OF THE SLOVAK REPUBLIC

80%

Džuňová J.

Review of European and Comparative Law

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2017

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vol. 30

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issue 3

55-71

PL

Article presents characteristics of public administration of the Slovak Republic. The first part of article is focused on structure of public administration, with an emphasis on territorial self-government. The second part of article is focused on the budget of territorial self – government, with some aspects of fiscal decentralization. At the end of issue are presented the main conclusions, with the proposal for improvement.

10

Polska prezydencja a budżet Unii Europejskiej

80%

Jędrzejewska S.

Przegląd Zachodni

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2012

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issue 2(343)

53-57

EN

Polish presidency of the Council of the European Union was the first to start formal negotiations of the EU’s multi-annual budget, i.e. the Multiannual Financial Framework (MFF). It was a significant merit of Poland’s chairmanship that the negotiations focused on the MFF project of 2011 prepared by the European Commission and that representatives of the European Parliament were invited to take part in the debate, since the EP traditionally support a generous EU budget. The project of the Commission balances the demands to freeze the multi-annual budget voiced by countries who are net payers and the Parliament’s appeal for an increase of the future MFF by 5% compared to 2013. The inclusion of the European Parliament in these negotiations follows from the regulations of the Lisbon Treaty and is important because in times of crisis it is this institution that protects the interest of the EU as a whole. Such a state of matters is a positive signal for Poland that in negotiations of the 2014-2020 budget it can relay not only on its traditional allies, e.g. the so-called friends of the cohesion policy but also on a vast majority of the members of the European Parliament.

11

Opinia na temat stosowania przepisów prawa dotyczących możliwości finansowania z budżetów jednostek samorządu terytorialnego (województwa) kosztów działalności zarządcy infrastruktury kolejowej, o których mowa w art. 38b ust. 4 ustawy z 28 marca 2003 r. o transporcie kolejowym

80%

Korolewska M.

Zeszyty Prawnicze BAS

|

2015

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issue 3(47)

234-241

EN

Under the Act on Public Finances, earmarked subsidies from the budget of the local government unit may be provided for the purpose of financing current operations of the statutorily designated entity. There is no explicit statutory wording in the Act on Railway Transport, however, which may raise doubts as to the existence of the legal basis for the transfer of subsidy from the budget of the province to managers of the railway infrastructure, including railway lines with a range of urban, suburban or regional level. It is also difficult to find a reason to apply the practice of using an earmarked subsidy from the province budget to fund the operation of manager which cannot be financed from fees for the use of railway infrastructure.

12

Otwarcie debaty na temat przyszłości finansów UE

80%

Szpringer Z., Łacny J.

Zeszyty Prawnicze BAS

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2017

|

issue 4(56)

63-78

EN

The assessed document launches the debate on the future of EU finances. It is the last (5th) document concerning the issues raised in the White Paper on the Future of Europe [COM(2017)2025]. The authors evaluate the prior document rather positively due to challenges presented in it by the Commission and the five scenarios concerning the future of the Union and the reform of EU policies. An analysis of these scenarios indicates that the scenario no. 3 “Some do more” and the scenario no. 5 “Doing much more together” do not seem realistic, because the scenario no. 3 would lead to weakening of the EU and increase of bureaucracy, while Member States are not yet for ready for the scenario no. 5. With regard to Poland, the scenarios no. 2 “Doing less together” and no. 4 “Radical redesign” could be beneficial, but the advantages of the scenario no. 1 “Carrying on” should also be noticed.

13

Ocena zmienionego wniosku dotyczącego decyzji Rady w sprawie systemu zasobów własnych Unii Europejskiej

80%

Kulicki J., Szpringer Z., Jaśkowski M.

Zeszyty Prawnicze BAS

|

2020

|

issue 4(68)

122-133

EN

The purpose of the proposed decision is to raise the limit of the annual own resources in relation to the national income (GNI) of the EU Member States and to empower the Commission to borrow up to EUR 750 billion at 2018 prices on the capital markets on behalf of the EU. These borrowed funds would be dedicated solely to combating the consequences of the COVID-19 pandemic. According to the authors of the opinion, the proposal is valid and rational from the perspective of protection and development of the internal market as an important Community element and does not raise doubts as to its compliance with the principle of subsidiarity. Its compatibility with Article 310 TFEU may however be disputed.

14

Opinia na temat Traktatu o stabilności, koordynacji i zarządzaniu w Unii Gospodarczej i Walutowej, w tym jego relacji z innymi dokumentami poświęconymi zarządzaniu gospodarczemu w Unii Europejskiej

80%

Nowak‑Far A.

Zeszyty Prawnicze BAS

|

2012

|

issue 1(33)

102-122

EN

The Fiscal Treaty (FT) does not contain provisions which significantly modify (in both formal and praxiological sense of this term) fundamental arrangements pertaining to the economic governance in the European Union (and the EMU). Rather, it augments the arrangements already present in EU legal order. The most important material modifications introduced by the FT include: (a) a new formula for the equalization of public budget balances – essentially invoking the CBS (close‑to‑balance‑or suprlus) rule – but with some relaxing arrangements similar to that applied in the Six-pack; (b) making the signatory parties obligated to introduce in their legal systems rules of budgetary discipline – either at the constitutional level, or at any lower level provided, however, that the legal vehicles used to achieve this are not subject to easy change; (c) setting forth an obligation of multilateral, ex ante reciprocal information-sharing with regard to any planned public debt issue. The FT, although itself not being a part of the EU legal order, invokes the that very order thus significantly undermining its intergovernmental character. The new arrangement is also relatively open to non-euro zone EU Member States. As a result, FT does not undermine or weaken the EU legal and institutional order. Instead, it provides for elasticity achievable under the circumstances where not all EU Member States supported the idea the FT realizes.

15

Tax control of the commune and its consequences

80%

Dolewka Z.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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2017

|

issue 476

127-137

EN

The aim of the article is an attempt to outline the boundaries of taxation powers of communes and to indicate their influence on the amount of budget revenues. The research method was the analysis of literature, applicable law acts and data relating to budget revenue resulting from the power of taxation and their relationship to own revenue and total revenue. The study includes a thesis that local authorities can create local tax policies (on the basis of their powers), but in its essence it slightly affects the execution of budget revenues of communes. The rights of taxation powers granted to communes are systematically used by the government authorities. Generally, applying lower tax rates or exemptions in question affects the reduction of budget revenues of communes. Thus, consequences of using power of taxation may be defined as so-called lost income. The observations have made it possible to formulate the assumption that municipalities usually use these powers to reduce the higher tax rates.

16

Impact of the student’s household budget on the selection of a given major at post-graduate studies

80%

Barańska M.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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2017

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issue 474

173-184

EN

The aim of this paper is to present the results of the empirical research conducted among students of post-graduate programmes offered in English at the Wrocław University of Economics. The questionnaire survey was to answer the research questions about whether the price of post-graduate studies has any impact on the student’s household budget and if so, how high the impact is, and what impact the fee paid for the post-graduate studies has on the selection of a given major. At the same time, it was attempted to determine whether there is any financial added value (e.g. in the form of a pay rise) after completing post-graduate studies and if so, what impact it has on the student’s selection of a major. When endeavouring to answer the questions asked, literature studies in the area of budget were carried out and a questionnaire survey, supported with an interview with post-graduate students, was conducted.

17

Opinia w sprawie zgodności z Konstytucją RP projektu ustawy budżetowej na rok 2014 w zakresie wydatków w części 82 dział 758 rozdział 75801 – Część oświatowa subwencji ogólnej dla jednostek samorządu terytorialnego

80%

Szpringer Z.

Zeszyty Prawnicze BAS

|

2014

|

issue 1(41)

324-336

EN

The purpose of the opinion is to answer the question of whether setting the expenditures on educational part of general subvention for self‑government units for 2014 below its level for 2013 was in conformity with the Constitution of the Republic of Poland. The author, having examined the existing legislation and case law of the Constitutional Tribunal, and based on economic analysis of expenditures in this respect in previous years, gives a positive answer. According to her, if the delegation of tasks to self‑government units was accompanied by the transfer of funds from the State budget, therefore the planned changes consisting in the transfer by self‑government units (by way of agreement) of two artistic schools to the domain of the Minister of Culture and Heritage means that funds for those schools cannot any more be contained in the subvention allocated to self‑government unis.

18

Dopuszczalność finansowania (dofinansowania) inwestycji sakralnych niebędących zabytkami przez jednostki samorządu terytorialnego, w tym w ramach tzw. budżetu obywatelskiego

80%

Augustyniak‑Górna T.

Zeszyty Prawnicze BAS

|

2014

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issue 2(42)

252-260

EN

The author notes that under applicable law the local self‑government unit may provide financial support for church projects involving the reconstruction of historic monuments, as laid down in the Act on the Protection of Cultural Property. However, it is not clear whether they can support the construction, extension, reconstruction of chapels aimed at creating conditions for the operation of special pastoral service in local medical establishments and nursing units. However, funding of other church projects out of the budgets of self‑government units, including the construction and development of churches, is not allowed. The author points out that in the event that during the public consultation in the local community residents have chosen to implement projects (tasks), which are not related to the tasks of the municipality, this does not bear a duty to recognize them in the draft budget or local self‑government or in the approved budget. If the local self‑government authorities have taken such a decision, the regional chamber of audit should declare it null and void, due to non‑compliance with the law.

19

Analiza propozycji zmiany dyrektywy Rady 2011/85/UE w sprawie wymogów ram budżetowych państw członkowskich

80%

Szpringer Z., Jaśkowski M.

Zeszyty Prawnicze BAS

|

2023

|

issue 3(79)

133-145

EN

The amendment to the directive is related to the reform of the EU economic governance framework, the goals of which are to: increase accountability at the national level, simplify the budgetary frameworks, focus more on the medium-term perspective and, at the same time, enforce the rules more strictly and consistently. Measures to achieve these objectives are to include: simplifying legislation, increasing transparency of regulations, strengthening national accountability of the budget process, and improving the quality of public finances. Adoption of the directive in the form proposed by the European Commission would entail, inter alia, the creation of a new independent budgetary institution in Poland, as well as the introduction of a legal basis for its functioning.

20

Impact of the Council Directive on Requirements for Budgetary Frameworks of the Member States on the Polish Public Finance System

70%

Postuła M.

Management and Business Administration. Central Europe

|

2015

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issue 1

95-111

EN

Purpose: The paper discusses the validity of the thesis according to which Polish budgetary framework in place in 2011 required only minor adjustments in order to be consistent with the principles set forth in the EU Council Directive on requirements for budgetary frameworks of Member States adopted in November 2011. Basic elements of the budgetary framework laid down in the Directive had already been provided for in Polish law. Methodology: A comparative analysis of the provisions of the Directive with relevant acts of Polish legislation, including the Public Finance Act, was carried out. The author outlines the Polish budgetary framework before 2011 and the most important adjustments introduced by the end of 2013 on the basis of the budgetary framework structure set forth in the Directive. Findings: The assessment of the convergence of provisions encompassed definitions, accounting, statistics, forecasts, numerical fiscal rules, medium-term budgetary frameworks, transparency and consistency. Its results demonstrate that Polish regulations complied with the provisions of the Directive. In order to confirm their correctness, an assessment of the practical application of recent adjustments, which entered into force in 2014, must be carried out. Constraints to research: The analysis addresses the main concepts and their most important characteristics, and therefore a synthetic approach to the subject required omitting a number of specific issues. Originality: The paper analyses the convergence of the Polish budgetary framework in 2011 and its subsequent adjustments to the provisions of the Directive of the EU Council requiring Member States to amend their legislation by the end of 2013.

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