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1

European Fiscal Compact as a spur for governments to maintain sound and sustainable public finances

100%

Rychlewska A., Hotel M., Marek T.

Przegląd Prawniczy Europejskiego Stowarzyszenia Studentów Prawa ELSA Poland

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2013

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issue 1

41-46

EN

Talking about the economic crisis in Europe, the so called ‘European sovereign debt crisis’ (also referred as the Eurozone crisis) is an ongoing problem which most Member States of the EuropeanUnion (further referred as the EU) have been dealing with. Resulted from a combination of complex factors, it is claimed that the landmark – apart from easy credit conditions in a period of 2002–2008 that encouraged high-risk lending and borrowing practices – was the monetary union among the Eurozone without the fiscal one.1 While the setting of central bank interest rates and monetary easing was determined by the European Central Bank, taxation and government spending remained mostly under the control of national governments. Despite the fact that in 1992 Members of the EU signed the Maastricht Treaty pledging to limit their deficit spending and debt levels, the very idea to let the EU coordinate the fiscal policies of Member States conceived in the late 1990s. Notwithstanding, the Stability and Growth Pact2 – an agreement reached in order to facilitate and maintain the stability of the Economic and Monetary Union (EMU), has occurred to be unenforceable instrument and has not prevented the financial crisis among the Eurozone. What was said to cure the crisis, was – according to the abovementioned - the stricter fiscal regulation. This paper intends to shed some light on the issue.

2

Ustawa o finansach publicznych. Komentarz prawno‑finansowy – artykuł recenzyjny

100%

Wernik A.

Zeszyty Prawnicze BAS

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2014

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issue 4(44)

9-19

EN

This article aims to review a new commentary to the Public Finance Act, published in mid-2014., and prepared under the editorship of the specialists from the Sejm Bureau of Research. The originality of this review lies in its interdisciplinary perspective: in addition to the typical legal-dogmatic analysis, the subsequent articles of the Act are accompanied by comprehensive economic and statistical interpretation. The author of the review highlights the practical character of the commentary and its usefulness to those who are engaged in the issues of public finances, as well as the innovative nature of financial comments, distinguishing the book from similar publications. He points out the problems related to the entry into force of the new European System of Accounts (ESA 2010) which, due to the date on which the publication appeared, was presented only to a limited extent.

3

Źródła finansowania ochrony zdrowia w Polsce i we Włoszech

80%

Lenio P.

Przegląd Prawa i Administracji

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2018

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vol. 115

81-95

EN

The study found that the majority of similarities and differences in the legal structure of Polish and Italian sources of financing of health care are the result of the adoption of a specific model of health care, and therefore there are fundamental differences between the catalogues of sources of financing health care in Poland and Italy. The basis for the difference between the Italian and Polish catalogues of sources of financing health care is the obligation of patients to contribute to the costs of the health care system in Italy by paying fees in return for receiving a certain type of service. In the reforms of the Polish and Italian health care systems one can see signs of transferring more and more responsibility to local government units. However, Italian and Polish local government units have no influence on the principles of functioning of the system and the shape of basic sources of financing health care.

4

Spatiotemporal analysis of Polish municipal budget expenditure on selected categories of cultural institutions in the years 2003 to 2016

80%

Suchecki A. M.

Zarządzanie Publiczne / Public Governance

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2019

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issue 2(48)

37-44

EN

Objectives: The main aim of the article is to analyse changes in spending on culture with regard to four selected groups: libraries, community cultural centres, heritage and monument protection, and others in the years 2003 to 2016. This article also looks at the sum of municipal budgets in individual provinces. Research Design and Methods: For the selected years, location quotients (LQ) were used to show the spatial diversity of cultural expenditure in the municipalities of particular voivodships. To illustrate the diversity of municipal expenditure on culture in particular years of the analysis was made using a dynamic modification of Knudsen’s regression model of share transfers proposed by Berzeg (the SSANOVA model). Findings: The increase in the share of cultural expenditure followed by a decline thereof may indicate that in 2011-2014 the municipalities in Poland made significant expenditure on culture, which could have been aimed at improving both hard and soft cultural infrastructure. Analysis using the Knudsen model revealed a disturbing tendency to decrease the share of municipal expenditure devoted to culture in total expenditure. Implications/Recommendations: The fact that the majority of municipalities in Poland in the analysed period devoted a higher share of expenditure to cultural purposes than average spending of this type for Poland may indicate a change in the approach of local authorities to the culture as a potential factor for the development of a municipality, rather than unnecessary budget expenditure. The downward trend in the share of cultural expenditure of municipalities in their total expenditure may, though not necessarily does, indicate a change in the direction of cultural policy of local governments in Poland. Contribution/Value Added: This approach opens new possibilities for analysing cultural expenditure from local budgets, as well as local cultural policies and the effectiveness of public finances.

5

Costs Of Local Government Administration – The Results Of A Pilot Study

80%

Łapińska H., Mrowiec P.

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej

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2018

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issue 1

13-18

EN

The significant elements in the structure of expenditures of local government units (LGUs) are expenditures in the section "Public administration" covering, among others, expenditure on remuneration and derivatives of remuneration. The aim of the paper is to present the results of a pilot study on the administrative costs of local government units. The survey took place in September 2017 and covered one hundred local government units at the basic level, including five cities with district rights. In the units surveyed, the share of administrative costs in total expenditure is diversified, but the lowest occurs in cities with district rights

6

Financing of Cultural Institutions by Local Government Units on The Example of Bielsko-Biała Theatres

80%

Łapińska H.

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej

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2018

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issue 1

5-12

EN

Culture is one of the most essential development factors influencing the quality of life and social advancement. Financing of cultural institutions from public funds aims at propagation of culture, supporting artists and artistic work, as well as national heritage. The group of entities involved in cultural activities include numerous public institutions, non-governmental organisations and private individuals. Local government units play a key role in this field. The paper seeks to examine the importance of city budget grants for the existence of theatres. The adopted theory that the city budget grant is significant for the functioning of theatres was confirmed by the analysis of the revenues of Bielsko-Biała theatres, however the share of local government subsidies in total revenues of theatre institutions seems to be on the decrease.

7

Legal and Economic Aspects of the Financial Independence of Communes in Poland

80%

Strzelecki A.

Law and Administration in Post-Soviet Europe

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2014

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vol. 1

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issue 1

38-50

8

Analiza deficytu sektora finansów publicznych w Polsce w latach 2007-2012

80%

Budzyński T.

Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia

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2014

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vol. 48

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issue 1

EN

The major problem of public finance system in Poland is the deficit of general government. Al- though budget imbalance is not a new case, the deficit has deepened, especially in 2009–2010. Poland has implemented partly successful fiscal consolidation, which is not aimed at promoting a growth- friendly approach to consolidation design. The fiscal consolidation is the spending based adjustment.

PL

Artykuł nie zawiera abstraktu w języku polskim

9

Ocena skutków regulacji poselskiego projektu ustawy o zmianie ustawy o finansach publicznych

80%

Szpringer Z.

Zeszyty Prawnicze BAS

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2020

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issue 2(66)

147-153

EN

The aim of the bill - indicated by the applicant - is to prevent bypassing the stabilizing expenditure rule (SER) by shifting various categories of current budget expenditure to public institutions not covered by the SER operation. The result of the bill may be, among others, hindering the payment of additional pensions in the future, but also a stronger guarantee of support for people with disabilities. In addition, the proposed amendment may discourage reducing the value of the Demographic Reserve Fund, which had been planned as a damper for adverse phenomena in the pension system. In the author’s opinion, there is a need to review the operation of the SER and to further seal this rule, so that it can affect the sustainability of public finances in the long run.

10

15 years standards of management control in Poland – evaluation

80%

Piaszczyk A.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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2017

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issue 478

348-356

EN

The article presents an overview of changes in law concerning management assessment in Poland, as it pertains to public financial institutions in accordance to the implementation of relevant European Union treaties. The subject of examination is the amendment of Public Finances Act from the year 2001. Partial evaluation will be performed on the application of a bill dated from 2009. According to the author, this is mistake, as the original American bill (Sarbanes-Oxley Act) that inspired the European legislation, only requires the management of private firms to file such declarations. Meanwhile Poland decided to have the law apply to public sector as well. The article attempts to evaluate the last 15 years of the currently functioning legal system. Studies have shown that the current supervision system of management assessment is ineffective, ineffectual and largely useless forcing the employees to needlessly rely on risk analysis and resort to costly control mechanisms and procedures.

11

National parks in the new legal and economic environment

80%

Zawilińska B.

Biblioteka Regionalisty

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2015

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issue 15

113-122

EN

The article presents the evolution of the legal environment and funding of national parks in Poland against worldwide trends in the funding of protected areas. Following transformations between 2010 and 2012, Polish national parks evolved from state budget entities into state-owned legal entities, largely autonomous in terms of organisation and finance. They have become visibly more active in raising funds for their own needs, be it through funded projects or business activities. Issues concerning sources of funding are discussed on the basis of the example of Babia Góra National Park. The Park’s “own funds” (raised through its own activity), mainly sale of wood, are its key budget item.

12

Upoważnienie do zaciągania zobowiązań na rzecz jednostek samorządu terytorialnego jako naruszenie dyscypliny finansów publicznych

80%

Sekuła A., Garbacz G.

Zeszyty Prawnicze BAS

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2023

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issue 2(78)

25-45

EN

The article defines two concepts: financial obligations and incurrence of obligations, as well as characterises the issue of the subjective and objective incurring of liabilities. This problem was analysed from the point of view of violation of public finance discipline, which may occur at various stages of incurring liabilities. Three case studies regarding unlawful incurring were also discussed.

13

Zasady zarządzania finansami publicznymi i ich znaczenie dla Polski

80%

Szpringer Z.

Studia BAS

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2016

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issue 3(47)

27-72

EN

The article introduces the most important principles and recommendations related to the management of public finances generated in particular by the International Monetary Fund (IMF) and Organization for the Economic Cooperation and Development (OECD), as well as assesses the fulfilment of these criteria by the Polish government. The author also discusses budgetary frameworks applicable in the EU in order to identify to what extent they could or should be useful for Poland.

14

Opinia na temat projektów ustaw o zmianie ustawy o dochodach jednostek samorządu terytorialnego oraz ustawy o finansach publicznych

80%

Izdebski H.

Zeszyty Prawnicze BAS

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2014

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issue 4(44)

113-121

EN

The Government bill is considered not to enforce the judgment of the Constitutional Tribunal of 4 March 2014 (ref. no. 13/11), as it only partially implements the necessary standards of the regional correctional compensatory mechanism. The Deputies’ bill, which takes into account all of the standards set out by the Constitutional Tribunal, receives a positive assessment. Moreover, the Deputies’ bill is considered as an attempt of a systemic implementation of the judgment, as it also includes changes aimed at correcting other provisions of the Act on Local Government Revenue units and the provisions of the Public Finance Act in relation to the compensatory corrective mechanism.

15

Opinia w sprawie możliwości zmiany po dniu 30 września roku poprzedzającego rok budżetowy treści wniosku składanego przez sołectwo na podstawie art. 4 ustawy z 20 lutego 2009 r. o funduszu sołeckim, w świetle ustawy z 27 sierpnia 2009 r. o finansach publicznych i ustawy z 8 marca 1990 r. o samorządzie gminnym, w związku ze zmianą do art. 4 ustawy o funduszu sołeckim zawartą w projekcie ustawy z druku sejmowego nr 1755

80%

Augustyniak‑Górna T.

Zeszyty Prawnicze BAS

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2014

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issue 1(41)

353-361

EN

The subject of this opinion is to analyze certain provisions of the Deputy’s bill amending the Act on the Sołectwo [Rural Administration Unit] Fund (Sejm Paper No. 1755) allowing the change of the content of the sołectwo’s application after 30 September of the year preceding the financial year and governing the corrective actions on the sołectwo’s application. According to the author, the proposed provisions are not sufficiently precise and are not well synchronized with the provisions of the Public Finance Act. Moreover, the regulations contained in the bill are also, in her opinion, incomplete. Serious doubts are raised also by weakening the position of wójt [rural gmina leader] (mayor, president of the city) which is the executive body of gmina [municipality] and the organ preparing a draft budget of gmina and, then, executing it and – for that reason – responsible to sołectwo which is an auxiliary unit of gmina.

16

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

80%

Szpringer Z., Jaśkowski M.

Zeszyty Prawnicze BAS

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2023

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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.

17

The problem of public debt (the case of Spain)

80%

Górniewicz G.

Torun International Studies

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2013

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issue 6

23-32

EN

The present paper concerns a crucial problem of contemporary public finances, that is the public debt. Apart from the definition, the causes and methods of incurring debt , the present paper demonstrates the acceptable limits of being indebted. Furthermore, the paper presents the scale of public debt in the world and the current status of public finances of Spain (one of the most indebted countries).

18

Constitutionalisation of Fiscal Rules in Times of Financial Crises – a Cure or a Trap?

70%

Kielin Ł.

Financial Law Review

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2021

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vol. 22

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issue 2

94-112

EN

The global financial crisis of 2008 undoubtedly had a significant impact on the constitutional regulation of economic and financial matters. As a consequence of economic downturn six EU Member States (Germany, Spain, Slovakia, Slovenia, Italy and Hungary) have amended their constitutions. With economic crisis caused by global pandemic of, the new discussion about constitutional fiscal policy rules is expected. New economic downturn is one of the most important challenges for the constitutional fiscal rules, which undoubtedly will verify their functioning and effectiveness. The main purpose of this paper is to find out if constitutional fiscal policy rules is a cure or trap in times of financial crisis. According to the hypothesis adopted, constitutional fiscal rules can be an effective tool. The article has the following structure. In the first and second part I describe constitutional fiscal rules. The third part concerns the method of constitutionalisation. Subsequently, I am focus on effectiveness of constitutional fiscal policy rules. The last part of the article contains conclusions.

19

Koncepcja tax expenditures w systemie podatkowym

70%

Wyszkowski A.

Gospodarka Narodowa. The Polish Journal of Economics

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2010

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vol. 242

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issue 9

65-82

EN

The paper discusses the use of what are known as tax expenditures in various member countries of the Organization for Economic Cooperation and Development (OECD), with a view to analyzing the scope of state aid in these countries. Tax expenditures are defined as losses to the Treasury from granting certain deductions, exemptions, or credits to specific categories of taxpayers. Tax breaks are one method that the government uses to promote certain policy objectives. Tax expenditures are an alternative to direct government spending on policy programs. A specific feature of this type of assistance is that it takes place through the revenue side of the budget and not through direct spending. In most countries, government revenue is predominately generated from taxes. This explains why tax expenditures are usually part of the tax system and take the form of various tax breaks, exemptions, deferments or credits. Their use leads to reduced tax burdens, thus being a hidden form of subsidizing specific policy objectives or groups of taxpayers. This invariably leads to a situation in which an increased part of public spending spins out of control and is not subject to standard budgetary rules, the author says. This form of assistance needs to be identified and evaluated properly, Wyszkowski says, because it leads to a lack of transparency in the government’s policies with regard to businesses and the public. The author analyzes this method of subsidizing in comparison with direct spending from the budget. In some cases, the use of tax expenditures in the tax system may prove to be more expensive than direct spending from the budget, according to Wyszkowski. An analysis of tax expenditures helps determine the effectiveness of specific government policies. This is especially important in the context of the ongoing debate on reforming the public finance system, Wyszkowski says.

20

Budżet zadaniowy w Polsce – osiągnięcia i wyzwania

70%

Postuła M.

Studia BAS

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2013

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issue 1(33)

59-83

EN

The author presents performance-based budgeting using a threefold typology by Teresa Curristine (i.e. presentational performance budgeting, performance-informed budgeting and direct formula performance budgeting) and argues that for the 2006–2012 period Poland can be placed in the first category. In the next part of the article the author introduces and discusses crucial factors for further implementation of the performance-based budget: its legal basis, knowledge of politicians and experts involved in budgetary works, defining objectives and performance measures.

Refine search results

European Fiscal Compact as a spur for governments to maintain sound and sustainable public finances

Ustawa o finansach publicznych. Komentarz prawno‑finansowy – artykuł recenzyjny

Źródła finansowania ochrony zdrowia w Polsce i we Włoszech

Spatiotemporal analysis of Polish municipal budget expenditure on selected categories of cultural institutions in the years 2003 to 2016

Costs Of Local Government Administration – The Results Of A Pilot Study

Financing of Cultural Institutions by Local Government Units on The Example of Bielsko-Biała Theatres

Legal and Economic Aspects of the Financial Independence of Communes in Poland

Analiza deficytu sektora finansów publicznych w Polsce w latach 2007-2012

Ocena skutków regulacji poselskiego projektu ustawy o zmianie ustawy o finansach publicznych

15 years standards of management control in Poland – evaluation

National parks in the new legal and economic environment

Upoważnienie do zaciągania zobowiązań na rzecz jednostek samorządu terytorialnego jako naruszenie dyscypliny finansów publicznych

Zasady zarządzania finansami publicznymi i ich znaczenie dla Polski

Opinia na temat projektów ustaw o zmianie ustawy o dochodach jednostek samorządu terytorialnego oraz ustawy o finansach publicznych

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

The problem of public debt (the case of Spain)

Constitutionalisation of Fiscal Rules in Times of Financial Crises – a Cure or a Trap?

Koncepcja tax expenditures w systemie podatkowym

Budżet zadaniowy w Polsce – osiągnięcia i wyzwania