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Kształt i specyfika wydatków sektora finansów publicznych w Polsce

100%
Szołno-Koguc J.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
|
2015
|
vol. 49
|
issue 2
EN
The public sector expenditures vary in their nature and character. Their permanent growth increases demand for public funds. With limited financial wealth of public authorities, having its source in the range of taxation and public debt, the regularity of allocation and proper use of funds requires special attention. Some issues become therefore increasingly important and concern: the specificity of public spending, expressed in a multitude of categories and types of public expenditure, the rational rules making in a variety of legal forms, and using a broad institutional spectrum (state budget, local budgets, special funds). The purpose of this article is to synthesise the shape and characteristics of public expenditure from the perspective of the theory of public finance, legal regulations and actual implementation within the central and local government in Poland.
PL
Artykuł nie zawiera abstraktu w języku polskim.
2
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Czynniki nierównowagi finansów publicznych w Polsce – próba oceny wybranych kategorii

100%
Szołno-Koguc J.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
|
2015
|
vol. 49
|
issue 1
EN
The imbalance of public finance sector is formed by two categories of factors: cyclic and structural. The first group includes factors, which are related to the cyclic character of economic process. Usually economic recovery affects positively the condition of public finance. Factors related to the real sphere of economy along with regulatory factors can be distinguished within the second category. Hereby presented article is an attempt to verify the most important structural factors.
PL
Artykuł nie posiada streszczenia w języku polskim.
3
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Samodzielność dochodowa jednostek samorządu terytorialnego – aspekty teoretyczne

100%
Szołno-Koguc J.
Studia BAS
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2021
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issue 1(65)
9-20
EN
The article provides an analysis of the essence, scope and basic determinants of the revenue autonomy of local government units in Poland. The considerations are theoretical, based on a critical review of the relevant literature and on the analysis of the most important legal acts determining the Polish legal and financial system of local government. What is worth emphasizing is that autonomy is the paramount value of local government. In accordance with Polish constitutional law, local government bodies participate in the exercise of public authority, perform public tasks in their own name and under their own responsibility, and require autonomy that is subject to judicial protection. The autonomy of local government units is a complex and multifaceted issue. It can and should be considered with regard to legal, organizational, political, property, economic and financial aspects. Financial autonomy, especially in terms of revenues, plays a significant role in activities and development prospects of local government units.
4
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Przyczyny oraz możliwości zadłużania się jednostki samorządu terytorialnego

100%
Szołno-Koguc J.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
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2013
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vol. 47
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issue 1
EN
An increasing range of tasks carried out by the local government, in conjunction with insufficient own revenue, limited access to transfer sources increases the demand for funds from non-budgetarysources, including loans and credits. Their attractiveness, especially in the context of the multiannual financing of investment projects, creates opportunities to improve local infrastructure, to acceleratelocal development, but at the same time generates a risk of deterioration of the financial situation, and as a result, the socio-economic situation in the event of exceeding the limits of a local finance debt. The purpose of this article is to identify the essential rationale of the indebtedness of local government units, but also economic, organizational, and, most importantly, legal restrictions.
PL
Brak abstraktu w języku polskim
5
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Kierunki zmian pokryzysowych w systemach podatkowych w krajach Unii Europejskiej

63%
Szołno-Koguc J., Twarowska M.
Studia Ekonomiczne
|
2014
|
vol. 198 cz 1
290-306
EN
The aim of the paper is to analyze changes in the taxes as a result of economic and financial crisis. The paper presents the changes in the tax policy and the proposals for anti-crisis taxes. Some features of the tax system, although they were not the main cause of the financial crisis, it allowed the formation of the imbalances leading to the crisis. During the crisis the tax system fulfils the stabilization function, through the automatic stabilizers as well as through discretionary changes of tax burdens. The deterioration of the budgetary situation and the increase in public debt in EU requires the fiscal consolidation. For this purpose, in addition to reduction in public expenditure, it is necessary to increase budget revenues through an increase in the tax burden. In the coming years it is expected an increase in the fiscal burden and the new forms of additional taxation of the financial sector and the large corporations.
6
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The phenomenon of tax avoidance – the essence, causes and measures (clauses) of prevention in the EU

63%
Szołno-Koguc J., Ołówko N.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
|
2019
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vol. 53
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issue 3
EN
The problem of tax avoidance in the European Union (EU) has existed since the beginning of the EU internal market and is an important aspect at both the national and international levels. Among the most important reasons for this phenomenon are the inconsistent regulations and solutions applied in the tax systems of individual countries, the diverse and complicated nature of financial instruments and structures, the insufficient cooperation of tax administrations in EU countries or harmful tax competition. This state of affairs causes negative consequences for the budgets of individual countries and discriminates against honest taxpayers, because tax profits derived from tax evasion are invested in a competitive struggle against companies that reliably settle accounts with the tax authorities. The construction of an efficient and effective, yet fully fair tax system in the EU is intended to eliminate or significantly reduce the problem of tax avoidance. This is achieved by the measures currently underway (e.g. the introduction of a directive against tax avoidance or the elaboration by the Organisation for Economic Co-operation and Development (OECD) regarding the recommendations for local administrations in the field of national tax regulations). This article aims to highlight the importance of the tax avoidance problem and to present selected actions to solve it at both the national and EU levels. The structure of the study has been subordinated to the above, as along with the applied research method, including the analytical and conceptual approach.
PL
The problem of tax avoidance in the European Union (EU) has existed since the beginning of the EU internal market and is an important aspect at both the national and international levels. Among the most important reasons for this phenomenon are the inconsistent regulations and solutions applied in the tax systems of individual countries, the diverse and complicated nature of fiancial instruments and structures, the insufficient cooperation of tax administrations in EU countries or harmful tax competition. This state of affairs causes negative consequences for the budgets of individual countries and discriminates against honest taxpayers, because tax profits derived from tax evasion are invested in a competitive struggle against companies that reliably settle accounts with the tax authorities. The construction of an efficient and effective, yet fully fair tax system in the EU is intended to eliminate or significantly reduce the problem of tax avoidance. This is achieved by the measures currently underway (e.g. the introduction of a directive against tax avoidance or the elaboration by the Organisation for Economic Co-operation and Development (OECD) regarding the recommendations for local administrations in the field of national tax regulations). This article aims to highlight the importance of the tax avoidance problem and to present selected actions to solve it at both the national and EU levels. The structure of the study has been subordinated to the above, as along with the applied research method, including the analytical and conceptual approach.
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