CEEOL - Browse Subjects Result

We kindly inform you that, as long as the subject affiliation of our 300.000+ articles is in progress, you might get unsufficient or no results on your third level or second level search. In this case, please broaden your search criteria.

Rozwój przedsiębiorczości w gminie a stawki podatku od nieruchomości

Author(s): Aleksandra Płonka,Tomasz Wojewodzic / Language(s): Polish Issue: 167/2011

The study aims to review a thesis concerning the impact of property tax rates applied by municipalities on the location of business operations within municipality limits. The surveys completed by 120 enterprises across 6 municipalities do not allow to confirm a significant impact. This is demonstrated by e.g. a low level of awareness among entrepreneurs about applicable tax rates. The research also confirms the prospect of increasing income earned by municipalities without raising tax rates by way of streamlining the payment recovery system for receivables due to municipalities, specifically by realigning the taxation basis (size of real estate).

More...

Procesy prywatyzacyjne w sektorze energetycznym a finanse publiczne w Polsce

Author(s): Rafał Nagaj / Language(s): Polish Issue: 167/2011

Since the 1990s there has been a gradual process of privatization of the energy sector in Poland. There are many reasons for ownership changes in Poland: the restructuring, the consolidating, the creation of competitiveness, the effective increase of privatizing state owned enterprises, and the investment activities of companies. Initially the process of privatizing the energy sector was slow. However, in the last three years i.e. 2008-2010 the process of privatization increased dramatically in Poland. It was a result of the fiscal needs of the government. The economic crisis, that has hit the global financial markets, has resulted in problems with public finances and the fiscal debt in Poland. The article shows the influence the state’s financial involvement has had on the process of privatizing the energy sector in Poland.

More...

Sytuacja finansowa gmin w województwie podkarpackim na tle kraju

Author(s): Jolanta Zawora / Language(s): Polish Issue: 167/2011

Municipal investments influence local development. The realization of investments is associated with the financial potential of a commune. The communes of Podkarpackie voivodeship have lower capacity to realize investments than other Polish communes. The realization investments decreased in 2006-2009. The communes of the Podkarpackie voivodeship are characterized by a lower financial independence and worse financial standing than other Polish communes. In 2009 the financial standing of Polish communes got worse.

More...

Diagnoza dochodów budżetowych jako element procesu planowania rozwoju

Author(s): Andrzej Sobczyk / Language(s): Polish Issue: 167/2011

Revenue of units of local governments are a determinant of development of local firm and the level of inhabitants’ wealth. The analysis of revenue and the preparation of forecasts of their size is an element of process of local development planning. The article presents theoretical considerations on the influence of budgetary revenue on the process of development planning. Based on real data the formation of budget revenue of West Pomeranian voivodeship communes (including Szczecin and Koszalin) is analyzed and forecast.

More...

Problemy wyodrębniania procesów w zarządzaniu finansami samorządu terytorialnego

Author(s): Jarosław Hermaszewski / Language(s): Polish Issue: 167/2011

Process management as a modern management approach can significantly improve the efficiency and effectiveness of actions implemented in the municipalities to improve the quality of life. Understanding the process approach to financial management is important because of many existing causal links in the strategic decisions. Strategic goals should serve the long-term plans (financial and investment), the specification of operational management through budgeting. A coherent system of defining objectives, defining the tasks, the allocation of financial resources for their implementation, and coordinated system metrics to achieve goals is a challenge for the development of local government.

More...

Źródła finansowania podmiotów ekonomii społecznej

Author(s): Anna Zimnoch / Language(s): Polish Issue: 167/2011

The range of potential sources of financing of the social economy entities is extensive. However, the abovementioned entities make use of them to a very limited extent. The specificity of the social economy entities makes the financial institutions consider the cooperation with them more risky. Moreover, usually low expenditures on the financial and accounting services are not conducive to ensuring the high level of the financial management.

More...

Dystrybucyjne znaczenie podatku dochodowego od osób fizycznych

Author(s): Agnieszka Deresz,Marian Podstawka / Language(s): Polish Issue: 167/2011

In the article, income tax imposed on individual taxpayers has been examined with regard to two main factors: its efficiency in differentiation of amount of burdens among specific groups of taxpayers and the influence on a division of income in the years 2008-2009. The data from the Ministry of Finance concerning the ultimate settlement of PIT (Personal Income Tax) has been used as an information source.

More...

Rozwój rynku pracowniczych programów emerytalnych

Author(s): Agnieszka Parlińska / Language(s): Polish Issue: 167/2011

The article presents the role and importance of the occupational pension schemes’ market in Poland. The analysis’s results of quantity and the structure of pension programmes with regard to: their registered forms, participants, contribution’s construction, value of assets, payments and transfers are introduced. At the same time the legal aspects of the contribution’s construction, payments, transfers and structure of the occupational pension schemes are presented.

More...

Kryteria przydzielania subwencji ogólnej jednostkom samorządu terytorialnego w polskim systemie finansów publicznych

Author(s): Magdalena Miszczuk / Language(s): Polish Issue: 167/2011

The system of subsidizing local government units in Poland is rather complicated. The type of the subsidizing system has on the one hand a perfectionist feature due to the application of numerous criteria in educational part, but on the other hand it is based on crucial criteria in other parts of subsidy. The main criterion is population and its structure. Another important criterion is fiscal potential. Functions performed by a local government, degree of equipment with infrastructure and condition of economic development are less important criteria. In Polish subsidizing system there is no application of criterion which acknowledges it in calculation of sums for local government units, the government’s assets and its consumption.

More...

Kontrowersje wokół otwartych funduszy emerytalnych

Author(s): Karol Schneider / Language(s): Polish Issue: 167/2011

The social insurance system reform, which was introduced on 1 January1999, has affected the previous model of intergenerational solidarity in which the funds had been paid on pensions. The model of capital pensions has been introduced, the source of which are the employees contributions accumulated on their personal accounts. Poland, as one of few countries, has introduced the general obligation for all the employees to pay a part of their pension contributions to pension funds. During the period of 11 years, 210 billion zl went to OPFs. These contributions come from public funds and are transferred for the management of the private institutions such as general pension funds.

More...

Analiza systemu bankowego w kontekście wzrostu gospodarczego w Polsce

Author(s): Agnieszka Wójcik-Mazur / Language(s): Polish Issue: 167/2011

The basic component of any financial system in today’s market economy is the banking sector. Its impact on the real sphere entities, in particular through the process of money creation, stimulates or restricts the economic growth. The article assesses the level of development of the Polish banking system by analyzing the relationship of this system assets to GDP. Moreover, an econometric model and the results of its estimation for the annual attempt from the years 1997-2009, which was an attempt to identify the relationship between the banking system and economic growth, are presented.

More...

Rozwój polskiej administracji skarbowej

Author(s): Alicja Kasperowicz-Stępień / Language(s): Polish Issue: 167/2011

The efficient functioning of the tax administration is necessary to realize economic and social aims by state. Tax administration belongs to the main public bodies in any country. This paper presents the evolution of Polish tax administration and as well as the necessity of its reform.

More...

System podatkowy w Polsce a zarządzanie małym przedsiębiorstwem

Author(s): Monika Walicka / Language(s): Polish Issue: 167/2011

The aim of this article is to try to diagnose a nuisance tax system in the economic activities of small businesses by adapting existing and not used yet on a large scale in economic sciences research methods for the analysis of the tax system.

More...

Klęski żywiołowe na obszarze Polski i finansowanie usuwania ich skutków z budżetu państwa

Author(s): Zbigniew Piepiora / Language(s): Polish Issue: 167/2011

In the recent years Poland has experienced a lot of natural disasters. They caused the suffering of people, the damages and often also the changes connected with the area of their influence. The article presents the occurrence of the natural disasters in Poland and their influence on the environment. In the next part it shows the finance of removing the effects of the natural disasters from the state budget according to its parts in the years 2000-2004.

More...

Kryzys fiskalny a perspektywy zacieśnienia koordynacji polityki fiskalnej w Unii Europejskiej

Author(s): Urszula Kosterna / Language(s): Polish Issue: 167/2011

During the global economic crisis public finances of the euro area member states have deteriorated dramatically posing a threat to the stability of the single-currency area. Although the EU anti-crisis financial mechanism, adopted in May 2010, stabilized markets for a couple of months, a long-term prerequisite for the survival of the common currency is creating a new institutional framework of national fiscal policy. The elements of such a framework are currently discussed. They contain a legislative package aimed at the reinforcement of economic governance in the EU (broader and enhanced surveillance of macroeconomic policies, new enforcement mechanisms) and the “pact for the euro” (supposed to change the fundamental operating rules of the eurozone by accepting the need for policy co-ordination in a number of new areas).

More...

Deficyt i dług jako kategorie objęte dyscypliną fiskalną

Author(s): Magdalena Zioło / Language(s): Polish Issue: 167/2011

The article presents the deficit and debt of public sector entities as the categories encompassed by state intervention and the field of regulation of the fiscal discipline. The changing role and approach (administrative tool has been replaced by managerial one) to fiscal instruments has been also pointed out.

More...

Analiza kosztów powszechnych towarzystw emerytalnych

Author(s): Jarosław Poteraj / Language(s): Polish Issue: 167/2011

In the article the author undertakes the issue of costs of public pension societies (PPSs). The presented research area concerns the analysis of all PPSs present on the market at the end of 2010. The author puts hypothesis 1 that PPSs costs are dominated by costs inherent in the management of open pension funds (OPFs), and hypothesis 2 about low differentiation of cost structure among particular PPSs. As a result of conducted research it is stated that about 90% of PPSs total costs are inherent in the management of OPFs. That statement allows to verify hypothesis 1 positively. But the analysis of the structure of costs of particular PPSs has not confirmed the homogeneity in the area of costs of particular PPSs. The author did not succeed in confirming hypothesis 2.

More...

Analiza kosztów i korzyści w sektorze publicznym – zarys metody

Author(s): Monika Truszkowska-Kurstak,Renata Przygodzka / Language(s): Polish Issue: 167/2011

The main intention of this article is to present the cost benefit analysis method in the context of the problems connected with the implementation of this method in public sector. A special attention of the authors is focused on: a diversity of the areas, in which the cost benefit analysis method can be applied, a wide variety of costs and benefits taken into account and a problem of its evaluation from a social perspective, calculating a social discount rate, problems of uncertainty, project risk and neutralization of the effect of inflation.

More...

Znaczenie bancassurance w dystrybucji ubezpieczeń

Author(s): Anna Ostrowska-Dankiewicz,Marcelina Zapotoczna / Language(s): Polish Issue: 167/2011

Bancassurance means the co-operation of bank institution with the insurance company and making the bank and insurance products. The connections of both entities can have different forms. They are a result of the with-capital and without-capital attitude as well as subjective or objective co-operation. This co-operation gives opportunities to producing the optimal insurance for specific bank product and enables the insurance policies distribution within the bank net. Additionally, it makes the access of insurance companies to the bank clients easier and gives profits to the purchasers whom the financial services are offered as a part of bancassurance.

More...

Znaczenie bezzwrotnych środków zagranicznych jako źródła finansowania działalności jednostek samorządu terytorialnego

Author(s): Maria Jastrzębska / Language(s): Polish Issue: 167/2011

From the beginning when Poland joined the European Union it has been possible to notice the growth of financial sources from the EU funds in the budgets of territorial self-government units. These entities, besides entrepreneurs, derive non-returnable financial sources for the realization of targets of cohesion policy of the European Union. In 2009 territorial self-government units in Poland won the most of these sources and financed over 24% of their investment expenditure. Concerning effective expenditure of financial sources from the EU funds in the present and future financial perspective, nowadays the territorial self-government units in Poland should define their development potential and the ability to introduce in practice spatial policy instruments according to EU requirements. Thanks to that they should be able to absorb EU funds for realizing local and regional projects also in the new period of programming 2014-2020.

More...