Search results - CEJSH

1

Transfery finansowe do budżetów gmin w układzie przestrzennym w Polsce w latach 2007-2015

100%

Opałka B.

Studia komitetu przestrzennego zagospodarowania kraju PAN

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2017

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issue 178

164-179

2

Polska i Niemcy — porównanie systemów i reform emerytalnych obu krajów

100%

Ruzik-Sierdzińska A.

Ekonomia. Rynek, Gospodarka, Społeczeństwo

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2011

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issue 28

6-23

EN

Aim of the following paper was to compare changes in the German and Polish pension systems caused by demographic and labour market trends observed in recent decades. Since 1990s, those changes were similar in two systems although ways to reach the goal differed. Both countries have obligatory public components of the pension system. There are also so called second pillars, i.e. employees pension plans in Germany and obligatory open pension funds in Poland. Then, there exists the third pillar—voluntary savings for the old age—linked to tax exemptions or subsidies. The result of the described reforms aremore favourable forecasts of the financial stability of both pension systems. Another one is also future (and already observed in Germany) increase in the effective retirement age and employment rate of older workers.

3

A PARADOX OF REFORMING PENSIONS IN POLAND

80%

Ząbkowicz A.

Equilibrium. Quarterly Journal of Economics and Economic Policy

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2016

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vol. 11

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issue 3

585-602

EN

Recent years see intense reforming of funded pensions sub-system in Poland. Actually, what are the policy objectives at which change in design introduced in 2013 (mandatory funding) and projected in 2014 (voluntary funding) is oriented? The article briefly reports what contemporary re-designing of the pension system at different stages was about, and reconstructs the objectives of reforming at each stage. It finds that interlocking streams of change aimed at two goals in fact which are i) relief to public finance ii) expanding pension funding by financial intermediaries. It argues that the two are in contradiction to each other, and this makes a paradox of pension reforming. The review of 2013- and 2014- design, unexpectedly enough, results in conclusion that at present reforming is focused on pension funding revitalization, which may cause a recurring distress to public finance. Thus, the article identifies one of dilemmas of institutional-order development in Poland, which can be probably also experienced in other countries where pension funding has been introduced.

4

Treasury Crisis as Illustrated by 17th Century Poland

80%

Kuśmierz Ł.

Roczniki Nauk Prawnych

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2018

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vol. 28

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issue 2 English Online Version

37-52

EN

The article describes a crisis of the State Treasury of Poland that occurred in the 1660s and 1670s. The State’s revenues and expenditures are discussed, as well as institutional problems of the Polish Republic, such as: decentralization of the fiscal apparatus and the State’s fiscal planning. The study presents the background of the introduction of: general poll and excise taxes. Also, an attempt is made to point out the causes of the economic crisis in the Treasury.

5

Introduction of Risk Management into Municipal Offices Across Poland as an Example of Organizational Change

80%

Management and Business Administration. Central Europe

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2015

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issue 4

74-97

EN

Purpose: The aim of this paper is to determine the factors that influence the process of implementation of risk management process into municipal offices across Poland. Methodology: The Polish Public Finance Act requires public sector entities to put in place a risk management system within the framework of management control. The author conducted in-depth interviews with key personnel responsible for risk management in public administration units. Findings: The results of the research show that public sector organizations face certain problems in the process of implementing a risk management system. Employees seem to resist change. As a result of the project, four factors that influence the process of introducing risk management have been identified. Implication: Public sector organizations are mostly large, bureaucratic organizations, governed by numerous regulations, which all in all tends to hinder efficient management. The results of the discussed research are to support public entities in the process of implementing change. Value: The paper explores the importance of overcoming barriers to the process of implementing risk management in the public sector.

6

Social Objectives in Polish Fiscal Policy – Spending vs Performance

80%

Franek S.

Journal of Management and Business Administration. Central Europe

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2016

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issue 2

74-88

EN

Purpose: The organization of this article was subordinated to the connections between the government program documentation related to the state social objectives and their implementation at the budgetary level. The article shows the necessity of perceiving fiscal policy as an instrument toimplement government programming objectives. The aim of the article is to assess the degree of implementation of social objectives on the basis of information resulting from the experience gained in the area of performance budgeting in Poland.Methodology: To assess the scale of financing of social objectives in Poland in comparison with other European countries, the author used Eurostat data from COFOG (Classification of the Functions of Government). To assess the effectiveness of state operations related to the achievement of social objectives, the author used information from the implementation of the performance-oriented state budget. It was assumed that the performance-oriented system linking the clear structure of public expenditure with the objectives and measures assigned to them to assess the effectiveness of fiscalpolicy in particular areas of government intervention.Findings: The relations between individual strategic documents related to social objectives and performance-oriented budgetary structure are presented. The results indicate that the scale of financing of social tasks in Poland is at a lower level than the average for European countries. The author points out the functions related to the achievement of social objectives whose effectiveness could be improved.Originality: Using information from the implementation of the performance-oriented budget to compare the individual budget functions of social character on the basis of the evaluation of the degree to which the measures for these functions’ operations have been implemented.

7

Wdrażanie budżetu zadaniowego na przykładzie administracji celnej

80%

Strojny K.

Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie

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2013

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issue 906

55-66

EN

Implementing a budget task force is part of a new approach to administering public finance. Its essence is the management of public funds by objectives. Budgeting prompts a more efficient and transparent management of public funds and allows for efficient long-term economic planning. The article presents solutions for the budget task force in selected EU countries and discusses the implementation of a budget task force in Poland as well as the advantages and disadvantages of using a task force as opposed to sticking with classic budgeting. The practical section of the work shows a solution proposed for the customs administration. It shows those tasks the customs administration is charged with performing, the objectives, and the measures. The summary examines the problems that arose in the context of the performance budget in government administration.

8

Do tax incentives matter for investment? A literature review

80%

Munongo S., Akanbi O. A., Robinson Z.

Business and Economic Horizons

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2017

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vol. Volume 13

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issue Issue 2

152-168

EN

The effectiveness of tax incentives in attracting FDI remains one of the unsettled concepts in public finance. The importance of tax incentives in attraction of internationally mobile capital differs with the jurisdiction of the study and the methodology used in drawing conclusions. This study in reviewing both theoretical and empirical literature seeks to establish the merits and demerits of tax incentives. This is because though they receive a lot of criticism tax incentives continue to be used in most economies. Most of the empirical studies that this study explored concluded that though tax incentives might be important in attracting FDI they are more effective when combined with other non-tax factors. Macroeconomic conditions, infrastructure and strong institutions were found to be important non-tax factors that improve the attractiveness of an economy to FDI. The major weaknesses of using taxes in attracting FDI were discussed using the tax competition and tax harmonisation framework. Here it was noted that the use of tax incentives to attract FDI might improve the welfare of individuals in the jurisdiction that apply the incentives, but have external cost implications for residents in other competing jurisdictions that do not adopt tax incentives.

9

Kryzys finansów publicznych czy kryzys płatniczy krajów PIIGS?

80%

Koronowski A.

Gospodarka Narodowa. The Polish Journal of Economics

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2011

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vol. 248

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issue 5-6

69-84

EN

The article examines the causes behind a credibility crisis that has hit a group of euro-zone countries collectively referred to as PIIGS: Portugal, Ireland, Italy, Greece and Spain. The author discusses the economic policy being pursued in these countries in response to the crisis. The credibility crisis is generally being attributed to high public finance deficits and significant levels of public debt in the PIIGS countries. But this interpretation fails to consider the fact that various other countries are also struggling with high deficits and public debts. In addition to problems related to their public finances, Portugal, Ireland, Italy, Greece and Spain, are also suffering from an imbalance of payments. The high current-account deficits in these countries reflect unbalanced public finance-sector budgets and excessive private sector spending. The balance-of-payments aspect of the credibility crisis besetting PIIGS countries is obscured by these countries’ membership of the euro zone. This diagnosis is the starting point for asking a question about an economic policy aimed at addressing the imbalance-of-payments problem experienced by PIIGS countries. The widely recommended “consolidation” of public finances is hardly an optimal measure, according to Koronowski; nor can it be applied on a satisfactory scale, the author says. The best option would be to use an appropriate exchange rate policy, Koronowski says, because of the asymmetrical nature of the difficulties being experienced by these countries, including the balance-of-payments aspect of the crisis. However, such a policy is missing in euro-zone countries. In the absence of adequate national economic policies, the EU’s policy towards the PIIGS countries boils down to either explicit or implicit assistance granted by the European Central Bank, the European Commission and member states. According to Koronowski, this violates the underpinnings of the euro zone, undermines the credibility of the European Central Bank, ignores the principle of democratic control over public finances, and ultimately fails to effectively resolve the problem.

10

Przyszłość paktu stabilności i wzrostu

80%

Lubiński M.

Gospodarka Narodowa. The Polish Journal of Economics

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2011

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vol. 245

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issue 1-2

19-42

EN

The article focuses on the European Union’s Stability and Growth Pact in the context of the experience of the latest financial crisis. The starting point for the discussion is a look at the basic assumptions of the Stability and Growth Pact. Subsequently the author evaluates the agreement in the form in which it was adopted before the latest crisis. The article closes with conclusions resulting from the financial crisis for the future of the Stability and Growth Pact. The latest crisis has upset the balance in the public finance sector and renewed debate about the Stability and Growth Pact, Lubiński says. According to critics, the Stability and Growth Pact, which was expected to guarantee stability in the eurozone, has largely failed to live up to expectations. The international debate has featured many arguments for and against the Stability and Growth Pact. At the same time, some earlier proposals for changes have been revived and new proposals have been made. The latter are not always realistic for political reasons, according to Lubiński. The global financial crisis has exposed the weaknesses of the existing system and highlighted the need to strengthen implementation and coordination efforts and take additional preventive and remedial measures, the author says. The crisis has shown that a comprehensive system for resolving crises needs to be developed, according to Lubiński.The proposed measures call for far-reaching modifications that would in practice mean a departure from the Stability and Growth Pact. Some argue that the Stability and Growth Pact is only a slogan and an unrealistic scenario for the European Union-one that could lead to completely different results than those originally assumed.

11

Przyczyny deficytu finansów publicznych w świetle nowej ekonomii politycznej

80%

Mackiewicz M.

Gospodarka Narodowa. The Polish Journal of Economics

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2006

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vol. 206

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issue 3

1-22

EN

The article examines mechanisms governing public finance and budget deficits in democratic countries as well as tendencies toward an increase in the overall level of public spending. The analysis is based on a dynamic theoretical model that focuses on households and their behaviors to maximize benefits resulting from the consumption of public goods. Households are divided into two groups depending on their preference for a specific type of public goods. The point of reference is an analysis of a social planning procedure designed to maximize social benefits by choosing an appropriate level of the deficit and spending on individual public goods. The institutional framework of the model is subsequently modified in two ways. The first method involves a decision-making process based on an independent choice of the consumption level for public goods by individual groups of households. The second method involves decisions made by authorities and politicians motivated by a desire to secure reelection. At the same time, the author examines what he calls “information asymmetry” in the budgetary process. An analysis of the presented model reveals that both modifications lead to an excessive/suboptimal budget deficit. The first option may additionally cause an excessive level of public spending in the economy. The study points to the existence of two important mechanisms behind an excessive public finance deficit and the consequent accumulation of debt in democratic countries. The first mechanism is based on a situation in which decisions are made by many independent entities in a decentralized budgetary process. These entities are not fully responsible for the consequences of their decisions. The second mechanism involves the problem of proper representation of the people under the information asymmetry between voters and fiscal policy makers.

12

Skutki prawne zaciągania przez samorządy terytorialne kredytów konsolidacyjnych w świetle obowiązujących regulacji ustawy o finansach publicznych wraz z oceną możliwości dokonania zmian w tym zakresie

80%

Dzwonkowski H.

Zeszyty Prawnicze BAS

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2018

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issue 3(59)

188-197

EN

Within the current state of law, all activities related to contracting a consolidation credit must be included as a revenue and expenditure in the budgetary resolution of a local self-government unit, at the same time affecting the amount of an individual debt ratio. There is no legal basis for directing instructions to the Regional Audit Chambers to change an interpretation of the currently binding legal norms. An amendment to the Act on Public Finances is in the process of drafting, aiming at making possible for local self-government entities to restructure debt through, inter alia, repayment of the existing debt with a new, more favorable consolidation debt.

13

Kontrowersje wokół projektowanych zmian w zakresie sposobu rozliczania dotacji na zadania publiczne realizowane przez organizacje pozarządowe

80%

Duda M.

Roczniki Nauk Prawnych

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2014

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vol. 24

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issue 1

7-24

EN

This paper discusses the proposed scenarios for changes to the settlement of specific grants for those non-governmental organisations which engage in public-benefit activities as commissioned by public authorities. The aim of the study is not to provide a coherent or complete model of state subsidy settlements but to initiate a discussion of the legal features of this legal institution and possible lines of development.

PL

Niniejsze opracowanie zawiera próbę oceny projektowanych zmian w zakresie rozliczania dotacji celowych udzielanych podmiotom prowadzącym działalność pożytku publicznego w ramach stosunku zlecenia publicznoprawnego. Artykuł nie pretenduje do przedstawienia spójnego i zupełnego modelu rozliczania dotacji budżetowych, a jedynie stanowić ma przyczynek do dyskusji na temat cech tej instytucji prawnej oraz możliwych kierunków zmian w zakresie mechanizmów takiego rozliczenia.

14

Ograniczona wartość poznawcza finansów jednostek samorządu terytorialnego

80%

Jurewicz D.

Zeszyty Naukowe Zbliżenia Cywilizacyjne

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2018

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vol. 14

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issue 4

76-91

EN

Economics is a science that expects high precision and concrete responses to the essence of the economic reality surrounding us as well as predictive capabilities. It is also a science based on the study of certain regularities and regularities. With the dynamics of change, the difficulty in identifying them is growing, which is in favor of a change in approach to qualitative analysis. Therefore, it is necessary to look for language, research procedures and models to show all sides of the economy and its components in all dimensions of human existence - both quantitative and qualitative. Measures of economic phenomena have their drawbacks and may be susceptible to interpretative manipulations. So you have to have not only the technical ability to turn statistics, but also know what you see. The purpose of this paper is to indicate the imperfection of quantitative data included in budgets and budget reporting of local government units.

PL

Ekonomia jest nauką, od której oczekuje się dużej precyzji oraz konkretnych odpowiedzi dotyczących istoty otaczającej nas rzeczywistości gospodarczej, jak również zdolności predykcyjnych. Jest ona również nauką bazującą na badaniu pewnych regularności i prawidłowości. W warunkach dynamizacji przemian narastają trudności w ich identyfikowaniu, co przemawia za zmianą podejścia na rzecz analizy jakościowej. Trzeba więc poszukiwać języka, procedur badawczych oraz modeli umożliwiających pokazanie wszystkich stron działania gospodarki i jej składowych we wszystkich wymiarach bytu ludzkiego - zarówno w odniesieniu do zmian ilościowych, jak i jakościowych. Miary zjawisk ekonomicznych mają swoje wady oraz mogą być podatne na interpretacyjne manipulacje. Trzeba mieć więc nie tylko techniczne umiejętności obracania statystykami, lecz również wiedzieć, co się widzi. Celem niniejszego opracowania jest wskazanie niedoskonałości danych ilościowych zawartych w budżetach oraz sprawozdawczości budżetowej jednostek samorządu terytorialnego.

15

INTERGOVERNMENTAL FISCAL RELATIONS. THEORETICAL ASPECTS AND POLAND’S EXPERIENCE

80%

Guziejewska B.

Finansowy Kwartalnik Internetowy e-Finanse

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2013

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vol. 9

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issue 3

24-32

EN

The distribution of public revenues is one of the fundamental elements in the shaping of the system of public finance in any country. The process is difficult from both the political and economic points of view. Also the objective conditions make the ideal distribution impossible and any solution results in a greater or lesser fiscal imbalance. An attempt to solve the problems of vertical and horizontal fiscal imbalance and consequences of a greater contribution of territorial self-government tasks and finance leads to complex fiscal relations between the state and the territorial self-government. The aim of this paper is to point out the basic characteristics of the financing system of the local government and the areas of fiscal relations between the national and local government in Poland against the traditional principles of fiscal federalism. Statistical measures of financial independence of territorial self-government entities and their restrictions have also been presented here. The paper ends with conclusions which synthetically present the current problems in fiscal relations in Poland and conclusions de lege ferenda.

16

EU Regional Policies and their Consequences for Poland from a Financial Perspective 2007-2013

80%

Polak E., University of Gdansk

Acta Universitatis Lodziensis. Folia Oeconomica

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2008

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vol. 223

EN

In the aforementioned case study, an endeavour has been made to analyse and assess the regional policies of the European Union and its consequences for the Polish economy, from a financial perspective, for the years 2007-2013. A fundamental problem Poland is faced with after nearly three years of EU membership, is the capability of regions to utilise the increasing assistance from the European Union budget. The basic conditions to being able to utilise such a considerable sum, is a change in the public finance system and of the regulations governing the functionality of the administration. A better and more efficient utilisation of the budgeted funds would be to achieved upon subjecting a large portion of public expenses to Union principles and control.

PL

W niniejszym opracowaniu dokonano analizy i oceny polityki regionalnej Unii Europejskiej w perspektywie finansowej 2007-2013 i jej konsekwencji dla polskiej gospodarki. Zasadniczym problemem, przed którym staje Polska po niespełna trzech latach członkostwa w UE jest zdolność absorpcji przez regiony rosnącej pomocy z budżetu Unii Europejskiej. Podstawowym warunkiem wykorzystania tak dużej pomocy jest zmiana finansów publicznych i zasad funkcjonowania administracji. Lepsze i sprawniejsze wykorzystanie środków budżetowych zapewnia dostosowanie dużej części wydatków publicznych do zasad unijnych oraz unijnej kontroli.

17

Środki sektora finansów publicznych w Polsce w latach 1990-2010

80%

Przyszłość. Świat-Europa-Polska

|

2011

|

issue 1

148-172

PL

W ostatnich latach saldo sektora finansów publicznych w Polsce ulega systematycznemu pogorszeniu. Jedną z przyczyn tego zjawiska jest niewłaściwa konstrukcja strony przychodowej sektora. 90% środków pochodzi z 9 źródeł. Dominują daniny od osób fizycznych, w szczególności obciążające pracę na wysokim poziomie 58% wynagrodzenia netto. Podatek dochodowy od osób prawnych z kolei ma względnie niewielkie znaczenie, gdyż charakteryzuje go niski udział w ich przychodzie (0,44%). Duża liczba podatników utrudnia efektywną pracę administracji skarbowej i – w przypadku VAT – nie przyczynia się do wzrostu wpływów z tego podatku. Przyznanie samorządom terytorialnym niewielkich dochodów własnych skutkuje ich uzależnieniem od dotacji z sektora centralnego.

EN

In the recent years the balance of the public finance sector in Poland has been systematically deteriorating. A reason for this is the wrong structure of the revenue side of the sector. 90% of the funds come from nine sources. The individual personal levies dominate, especially the labour levies at a high level of 58% of the net remuneration. The corporate income tax, in turn, is of a relatively minor importance, since it is characterised by the low share in the legal persons’ revenue (0.44%). A large number of taxpayers hinders the efficient work of the treasury administration and – in the case of VAT – does not contribute to an increase in the revenue from this tax. Granting the small own incomes to the local governments results in their dependence on the subsidies from the central sector.

18

Przebudowa środków sektora finansów publicznych w Polsce

80%

Zubelewicz K.

Przyszłość. Świat-Europa-Polska

|

2011

|

issue 2

132-145

PL

Obecna struktura dochodów sektora finansów publicznych bazuje na wysokim obciążeniu pracy i skomplikowanym systemie podatkowym obejmującym wiele podmiotów. Mimo to deficyt sektora ulega stałemu powiększeniu. W związku z powyższym proponuje się: zmniejszenie liczby podatników VAT, objęcie małych podatników wyłącznie obciążeniami kwotowymi, połączenie i obniżenie wszystkich danin obciążających pracę oraz wprowadzenie składek od przychodu dużych podatników. Dzięki temu można by połączyć administracje skarbowe Zakładu Ubezpieczeń Społecznych i Ministerstwa Finansów oraz zagwarantować dochody własne jednostkom samorządu terytorialnego. Wzrost zatrudnienia generujący PKB umożliwiłby zmniejszenie deficytu sektora finansów publicznych.

EN

The current structure of the public finance sector incomes is based on a high labour burden and complicated tax system involving many entities. Despite this, the sector deficit steadily increases. In connection with the above, it is suggested to: decrease the number of VAT payers, impose only a fixed amount burden on small taxpayers, combine and reduce all the labour levies and introduce contributions on the revenue of large taxpayers. This would enable combining the treasury administrations of the Social Insurance Institution (ZUS) and of the Ministry of Finance as well as ensuring the own incomes of the local government units. The employment increase generating GDP would enable a reduction of the public finance sector deficit.

19

Kształtowanie wynagrodzeń w państwowej sferze budżetowej w latach 2021–2023

80%

Korolewska M.

Zeszyty Prawnicze BAS

|

2023

|

issue 3(79)

224-240

EN

The author presents statutory solutions concerning the determination of salaries in the state public sector between 2021 and 2023. The analysis concerns provisions contained in the Budget Acts, amendments to the Budget Acts, and the so-called ‘Around-the-Budget Acts’, which regulate the issue of salaries in the public finance sector.

20

Functioning of the Second Level Management Control in Light of theDeclarations Made by the Polish Local Self-Government

80%

Tomasz K., Jaroslaw I.

Littera Scripta

|

2014

|

vol. 1

39-49

EN

Entities operating in the public finance sector have recently started facing the challenge of implementing management control mechanisms. In order to successfully handle this task, it is not enough just to involve managers and employees of the given organisation, but it is also necessary to foster conditions favourable to improving management processes for public entities. Since management control is a rather new instrument of the public finance system, the need for ongoing monitoring of the progress taking place in the sphere of its implementation in individual institutions is becoming more and more evident. Bearing the foregoing in mind, the authors of the article has attempted to assess the extent of the management control implementation in local self-government bodies by analysing the declarations made by the these institutions pertaining to the management control status for the years 2010-2011.

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