Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 2

first rewind previous Page / 1 next fast forward last

Search results

help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

Analiza porównawcza wyników finansowych i zadłużenia podsektora samorządowego w Polsce na tle innych państw członkowskich Unii Europejskiej

100%
Piekarska E.
Studia i Materiały
|
2017
|
issue 2/2017 (24), cz.1
105-123
PL
Celem autorki artykułu jest porównanie wyników finansowych i zadłużenia podsektora samorządowego w Polsce na tle innych państw członkowskich Unii Europejskiej. Określono znaczenie podsektora samorządowego w systemie finansów publicznych poprzez porównanie dochodów i wydatków przedmiotowego sektora na tle całego sektora finansów publicznych w państwach członkowskich Unii Europejskiej. Ponadto przeprowadzono analizę stosowanych reguł fiskalnych, które dyscyplinują władze fiskalne w aspekcie ponoszonych wydatków publicznych, finansowania deficytów budżetowych oraz zaciągania zobowiązań finansowych. Omówione zostały także wartości długu publicznego, deficytu (na poziomie zarówno sektora finansów publicznych, jak i podsektora samorządowego) w państwach członkowskich Unii Europejskiej oraz rozmiary zadłużenia jednostek samorządu terytorialnego w Polsce na tle ich wyników budżetowych i w relacji do zrealizowanych dochodów budżetowych.
EN
The aim of this article is to compare the financial results and indebtedness of local government subsector in Poland compared to other EU Member States. The meaning of local government sector in the public finance system was determined by comparing the income and expenditure of the sector in question against the entire sector of public finance in the EU Member States. In addition, analysis was conducted of the applied fiscal rules that discipline the fiscal authorities in terms of public expenditures incurred, financing of budget deficits and assuming of financial obligations. Also the values of public debt and deficit in the EU Member States were discussed (both at the level of public finances and local government subsector) and the level of indebtedness of local government units in Poland compared to their budget results and in relation to the executed budget incomes.
2
Publication available in full text mode
Content available

Controversies Over Non-Conventional Instruments of Financing Budget Needs Of Local Government Units

51%
Poniatowicz M., Wyszkowska D., Piekarska E.
Optimum. Studia Ekonomiczne
|
2017
|
vol. 5(89)
EN
Local government units resort to external repayable sources of financing their own activity, mainly those connected with investments, when the financial sources they have at their disposal are insufficient. However, owing to an unfavorable financial situation, some of them lose their creditworthiness because their debts exceed the legal limit. In such a situation, they decide to use the so-called unconventional instruments, which, although they provide certain long-term benefits, in a longer time perspective lead to negative consequences, connected mainly with diminished financial liquidity and the necessity to bear inflated costs of debt service. The aim of the paper is to present the reasons for using unconventional instruments of financing budget needs by decision-makers, as well as their specific character and economic effects, particularly as regards the financial stability and security of LGUs, the transparency of local finances and the related hazards. The achievement of this aim required analysis of the literature devoted to the subject, reports of controlling institutions and statistical data regarding the debt level of LGUs.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.