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1
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Finansowanie zadań zlecanych jednostkom samorządu terytorialnego

100%
Malinowska-Misiąg E.
Studia BAS
|
2017
|
issue 4(52)
53-77
EN
This article looks at the issues related to financing of the Polish central government’s tasks which by law are delegated to local government units. It first discusses some legal issues connected with responsibility for delegated tasks, as well as problems with underfinancing of these tasks. Next, it provides an overview of the scope of delegated tasks, and looks at financial analyses of special-purpose grants for delegated tasks, which depend on the type of the local government units and their location. The article concludes with the discussion of possible solutions to the problems raised.
2
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Fiscal Rules versus the Financial Condition of EU Local Government Units

100%
Malinowska-Misiąg E.
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
|
2023
|
vol. 67
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issue 2
71-80
PL
Kryzys finansowy i znaczące pogorszenie stanu finansów publicznych doprowadziły do wzmocnienia instrumentów mających na celu zapewnienie stabilności finansowej państwa, w tym reguł fiskalnych. Przedmiotem artykułu są reguły fiskalne obejmujące jednostki samorządu terytorialnego (JST) Unii Europejskiej na poziomie lokalnym. W artykule podjęto próbę odpowiedzi na pytanie, jak zmieniała się konstrukcja reguł fiskalnych w JST, szczególnie w sytuacjach kryzysowych, i jaka była skuteczność tych regulacji. Przedstawiono wyniki analiz statystycznych, które objęły lata 2001-2020. Ponieważ wielkości zagregowane przy tak dużej różnorodności lokalnych systemów finansowych są trudno porównywalne, w artykule przedstawiono wyniki dwóch case studies (Portugalii i Polski). Podczas badania nie stwierdzono istotnych korelacji pomiędzy liczbą reguł fiskalnych czy siłą reguł a wielkością deficytu JST w relacji do PKB. Podsumowując analizę sytuacji finansowej gmin polskich i portugalskich, można stwierdzić, że kondycja finansowa JST jest mocno zróżnicowana w zależności od wielkości gminy, co utrudnia sformułowanie ogólnych wniosków dotyczących powiązań między regułami fiskalnymi a kondycją finansową JST.
EN
The financial crisis and significant deterioration of public finances have led to the strengthening of instruments aimed at ensuring the financial stability of the state, including fiscal rules. The article1 focuses on the fiscal rules binding the local self-government units (LGUs) of the European Union. An attempt was made to answer the question of how the design of fiscal rules in LGUs has changed, especially in crisis situations, and what was the effectiveness of these regulations. The results of statistical analyses covering the period 2001-2020 are shown. As the aggregated values with such a large variety of local financial systems are difficult to compare, the article presents the results of two case studies (Portugal and Poland), where no significant correlations were found between the number or strength of fiscal rules and the budget deficit indicators. Summarising the analysis of the financial situation of the Polish and Portuguese municipalities, it can be stated that the financial health of LGUs varies greatly depending on the size of the municipality, which makes it difficult to formulate general conclusions regarding the links between the fiscal rules and the financial condition of LGUs.
3
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Przejrzystość fiskalna a stabilność polskiego systemu finansów publicznych

100%
Malinowska-Misiąg E.
Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace
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2017
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issue 1
31-44
PL
The aim of the article is to verify the impact of fiscal transparency on the quality and reliability of public finance sector data which in turn are the basis for formulating conclusions on the effectiveness of fiscal policy and the sustainability of public finance. The article identifies and provides examples of the primary areas that impair fiscal transparency in Poland, particularly: the scope of public finance sector, the extra-budgetary institutions and fiscal rules. In conclusion the author underlines that the findings based on published budgetary data can be subject to a significant error.
4
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Finansowanie kultury w Polsce ze źródeł publicznych

100%
Malinowska-Misiąg E.
Studia BAS
|
2016
|
issue 2(46)
205-228
EN
The article focuses on public expenditures on culture in Poland. It begins with an overview of budgetary and extra-budgetary funding, including state appropriated funds and other public institutions established to support certain culture area, as well as culture institutions. As the aim of the article is to explore the wider aspect of the issue, special attention is given to the expenditures on arts education. Next the author provides an analysis of financing culture in the period 2007–2014, both on central and local level. In final section the Polish public expenditures on culture are compared with European Union corresponding data.
5
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Nadzór fiskalny w Polsce i innych krajach Unii Europejskiej

100%
Malinowska-Misiąg E.
Studia BAS
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2016
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issue 3(47)
105-126
EN
The article provides an overview of the fiscal surveillance instruments used in the EU member states with particular attention given to Poland. The objective of the paper is to present fiscal councils, medium-term budgetary framework (MTBF) and fiscal rules. The main focus is placed on these features, which could prove their impact on reducing budget deficit and public debt. The author concludes that although it is hard to identify direct links between these instruments and fiscal consolidation, the well-defined instruments can play a crucial role in supporting fiscal credibility and fiscal transparency.
6
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Przyczyny deficytowości powszechnego systemu emerytalnego w Polsce

63%
Malinowska-Misiąg E., Misiąg W.
Studia BAS
|
2022
|
issue 4(72)
25-51
EN
The aim of the article is to analyse the causes of the deficit of the Social Insurance Fund (SIF), namely the fund which forms the financial basis of the universal pension system. The article first discusses the factors influencing the financial stability of the SIF and the principles of the universal pension system along with the changes introduced after 1999. Next, the financial analysis of the SIF in 1999–2021 and the financial forecasts for the coming years are provided. It was noted that the actual picture of the SIF’s finances is distorted by large-scale off-budget operations. The article concludes with the statement that although the deficit of the universal pension system is largely due to the assumptions implemented in 1999, later decisions often led to a deterioration of the financial stability of the system.
7
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Podział administracyjny a system finansowania gmin w Polsce

63%
Malinowska-Misiąg E., Misiąg W.
Studia BAS
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2021
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issue 4(68)
9-26
EN
The aim of the paper is to assess the impact of the territorial division on the finances and activity of Polish local government units (LGUs). The basis for such an assessment was both an analysis of changes in the administrative division and an analysis of statistical data. The authors have drawn some conclusions concerning changes in the administrative system. The most important recommendation is to decrease the number of local government units, which would lead to reducing disparities in their financial capacity. Although the paper focuses mainly on the basic LGU (municipality), it also mentions the problem of powiats and voivodeships in the current shape.
8
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Dostosowanie dochodów do zadań samorządu terytorialnego w Polsce. Praktyka i rekomendacje

63%
Malinowska-Misiąg E., Misiąg W.
Studia BAS
|
2021
|
issue 1(65)
21-41
EN
The article deals with the problem of adjusting the revenues of Polish local government units (LGUs) to their tasks. The problem was analysed both from the point of view of the possibility of increasing LGU revenues and designing an effective system of fiscal equalization. The authors discussed the external factors which limit the possibilities of introducing such a desirable system. Next, based on the presented analysis, they drew conclusions regarding the necessary revision of the existing scheme. The article concludes with specific recommendations for a new system of financing LGUs, assuming, in particular, far-reaching changes in the algorithms for determining and dividing general subsidies, as well as a fundamental reduction in the scope of the so-called commissioned tasks.
9
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Households’ Borrowing Intentions During the COVID-19 Crisis: The Role of Financial Literacy

63%
Kurowski Ł., Malinowska-Misiąg E.
Journal of Banking and Financial Economics
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2022
|
issue 1(17)
98-113
EN
This study aims to determine the role of financial literacy in households’ borrowing intentions during the coronavirus pandemic. Employing a survey of 1,300 Polish citizens conducted during the COVID-19 crisis and an instrumental variable analysis, we found that financial literacy significantly increases households’ borrowing intentions. This applies to financially sound consumers both in crisis and normal times. In terms of sociodemographic features, young adults and the less educated are less willing to borrow during the pandemic.
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