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Sytuacja finansowa polskich województw w świetle wybranych wskaźników

Author(s): Dorota Wyszkowska / Language(s): Polish Issue: 167/2011

The financial situation of self-government voivodeships is crucial in shaping the feasibility of their investment activities, the admissibility of borrowing or the ability of gaining the EU support. From the standpoint of evaluation of local self-government finance not only horizontal and vertical analysis of the budget is important, but also the ratio analysis. The determination of the degree of financial autonomy of voivodeships is a kind of synthetic indicator of the evaluation of financial situation. Taking into consideration calculated indicators it can be stated that Polish regions are characterized by the relatively low level of autonomy in relation to communes and town powiats. It results from the structure of their budgetary funding system. Assessing the state of finances of analyzed local self-governments there appears some concern over the growing budget deficit and debt level in the recent years.

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Zadłużenie gmin województwa dolnośląskiego w świetle nowej ustawy o finansach publicznych

Author(s): Zofia Łękawa / Language(s): Polish Issue: 167/2011

The Polish law allows local self-government entities to finance through debt both their investment activities and their current deficits so as to ensure their ability to perform mandatory tasks. However, in order to curb the excessive debt usage and to protect entities against its consequences, the legislators restrict the level of debt among other things by setting debt limits. The paper explains the structure of a new ratio of individual indebtedness that will be obligatory from 2014. The references for new regulations are currently enforced limits. The paper aims at evaluating the debt level of Lower Silesian communes over the 2004-2009 period and at analyzing communes’ prospects to raise debt after the establishment of the individual debt ratio.

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Dokumenty planistyczne – koszty czy korzyści dla budżetu gminnego

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

In the article the author attempts to define the financial aspects of the planning documents in the selected units on the example of the Piastów commune. An instrument used for this purpose by the municipal authorities is a local master plan. It is seen primarily as a planning document that acts through its findings, only the spatial order and the way the exercise of property rights. It is not perceived as having an impact on the financial situation of local government. This article aims to show the date, the actual effects of the local plan for the selected area. That goal will serve to isolate sources of income and expenditure arising from the adoption of municipal planning document, structuring and determining the time interval.

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Problem harmonizacji opodatkowania dochodów przedsiębiorstw w Unii Europejskiej

Author(s): Małgorzata Gasz / Language(s): Polish Issue: 167/2011

There were different initiatives taken on the Union forum in the scope of harmonization of EU firms taxation, but all of them failed. General economic crisis had influence in decreasing the condition of EU firms. It forced EU authorities to make necessary changes in fiscal systems, e.g. general reform of the system of EU firms’ taxation. At present it consists of 27 different taxation systems of EU member states. The difference is in general fiscal solutions and the levels of different tax rates. The aim of this essay is the presentation of contemporary situation of different fiscal solutions of EU member states and the necessary conditions of harmonization process of EU firms’ income taxation.

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Czynniki determinujące efektywność otwartych funduszy emerytalnych

Author(s): Aleksander Kowalski / Language(s): Polish Issue: 167/2011

The subject of the analysis in the article is the issue of open pension funds effectiveness. An ongoing economic debate about changes in the pension system proposed by the government, has been taken as the context of analysis. The aim of the analysis is an attempt to answer the question how macroeconomic factors determined the efficiency of open pension funds in 2000-2009. Using the method of Pearson’s correlation coefficient, the strength of linear relation between variables was estimated and, consequently, statistically significant correlation was found. In addition, the study also confirms the impact of the size of open pension funds on the level of operating costs.

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Rola urzędów marszałkowskich w finansowaniu turystyki w Polsce

Author(s): Ewa Bąk-Filipek / Language(s): Polish Issue: 167/2011

The main objective of the article is to show the role of territorial self-government units (mainly marshal offices) in financing the tasks in the field connected with tourism, to indicate the sources of financing and a short description of the value of spent sources. Tourism is important part of national economy of Poland. Despite its market nature it requires the support at both national level and using a variety of financial instruments of the European Union. At the national level tasks in the tourism economy are financed from the state budget by government administration. Expenditure on tourism is also significantly borne by local government.

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Problemy z wdrażaniem budżetu zadaniowego na szczeblu województw

Author(s): Iwona Kowalska / Language(s): Polish Issue: 167/2011

Performance budgeting is a method that uses the information concerning public tasks performance. This method becomes increasingly important when the deficit of public and local governments’ budget expands over the reference value indicated by the Treaty of Maastricht, and when thus the excessive deficit needs to be reduced in a reliable and sustainable way. Poland should do it before 2012. Therefore the capability of performance budgeting becomes a key ability of public administrators in their performance of public tasks (including those working at the level of voivodeships). The identification of problems that its implementation usually encounters is a sine qua non condition of the process of improving performance budgeting implementation. The aim of the article is to make an attempt at identifying such problems at the level of voivodeships.

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Specjalne strefy ekonomiczne jako raje podatkowe

Author(s): Małgorzata Mazurek-Chwiejczak / Language(s): Polish Issue: 167/2011

Special Economic Zones (SEZ) are separated areas that offer specific preferences for running a business on their territories. The main advantage offered by those who govern such zones is the possibility of personal income tax exemptions and corporate income tax exemptions. Because of the existence of these preferences, such areas are defined as tax heavens. However, the notion of tax oasis is much broader and it includes a number of features that cannot be attributed to SEZs. Despite that, such zones may be used as an instrument of tax optimization. The author discusses in details the principles of the enjoyment of tax preferences offered in SEZs, as well as the financial consequences of redundancies in years 1998-2008.

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Struktura konkurencyjna rynku usług bankowych w wybranych krajach Europy Środkowo-Wschodniej

Author(s): Adam Baszyński / Language(s): Polish Issue: 167/2011

The aim of this paper is to compare the level of market concentration of banking services in selected countries of Central and Eastern Europe twenty years after the establishment of a competitive two-tier banking sector. The study includes data on commercial banks of the Czech Republic, Poland, Slovakia and Hungary (CEE-4). In small countries, banking activities concentrate around several major credit institutions. The usefulness of these indices is limited and the results cannot be uncritically adopted for determining market structures. Their use requires a precise definition of the market, including determining the degree of substitutability of the products, which is beyond the scope of this study.

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Wydatki publiczne w Polsce na tle krajów Unii Europejskiej w aspekcie wejścia do unii gospodarczej i walutowej

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

The aim of this article is to present general government expenditure in comparison with the EU. The analysis was based on general government expenditure in relation to GDP, which assesses state’s involvement in the economy. In order to compare the structure of expenditure of general government sector in Poland with EU there was used an expenditure classification of the function of government (COFOG) and the expenditure classification of function of economic purpose. In order to get more precise analysis there was used a classification according to three main functions of the state.

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Przywileje podatkowe i ich wpływ na dochody budżetu państwa

Author(s): Ryta Dziemianowicz / Language(s): Polish Issue: 167/2011

Today’s taxes, apart from the fiscal function, are also used to implement programmes of various natures: economic, social, and even explicitly political ones. Through taxes, the state can consciously influence shaping of the final structure of the revenues of its citizens and it can also control the business processes. However, it should be remembered that the tax preferences which constitute the transfer of public funds through the tax system (substitute of public expenditures) affect the bases of tax efficiency and reduce budget revenues. Therefore, in conditions of limited ability to raise public revenue, it is particularly important to monitor the tax expenditures. The aim of this article is to analyze the system of tax advantages existing in Poland and to show the budgetary implications arising from their use.

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Efektywność techniczna funkcjonowania powszechnych towarzystw emerytalnych i jej zmiany – przykład zastosowania analizy granicznej

Author(s): Robert Rusielik / Language(s): Polish Issue: 167/2011

This article contains a comparative study of technical efficiency of Universal Pension Fund Societies. The aim of this study is to use the method of Data Envelopment Analysis (DEA) to measure performance from the perspective of society as an economic entity. In addition, changes in performance have been tested over time with the aid of Malmquist productivity index.

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Tax expenditures jako instrument polityki podatkowej

Author(s): Adam Wyszkowski / Language(s): Polish Issue: 167/2011

Tax policy as a part of fiscal policy is an important instrument in a state activity. Taxes and other fiscal burden are used by government to change tax-payers behaviour in consumption, savings and activity. One of the tax policy instruments are tax expenditures generally understood as tax provisions that allow certain groups of people to pay less taxes. Tax expenditures substitute direct budget expenditures in fiscal policy. At a time when many government budgets have debt, there is pressure to avoid inefficient government programmes. That is why it is important to identify all expenditures and verify them using efficiency criteria. One of the goals of tax expenditures analyses is to compare them to direct expenditures and choose more effective way to subside benefits of state budget.

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Wybrane działania zaradcze podejmowane przez państwo w zakresie walki z wykluczeniem finansowym

Author(s): Małgorzata Solarz / Language(s): Polish Issue: 167/2011

Government, which represents one of three entities, apart from financial institutions and natural persons, is predestined to fight financial exclusion manifesting itself in the lack of access, by some social groups, to basic financial services in an adequate form. Preventive measures undertaken by the government, regarding financial inclusion, are implemented in many countries worldwide. They mainly refer to consumer protection on the market of financial products and services, statutory basic account regulations and influencing financial skills of households.

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Kredyty i obligacje jako formy pozyskiwania środków finansowych przez jst w Polsce

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

Municipal bonds, loans and bank loans have an import role in financing investment projects of local government. This article presents the importance of certain debt instruments in the financing of local government tasks. It is analyzed on the basis of the share of these instruments in the total debt of local government in Poland in 2005-2010. The article also presents good points for local government entities for municipal bonds issues.

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Mechanizmy kontrolne w zakładach ubezpieczeń w aspekcie Solvency II

Author(s): Marzanna Lament / Language(s): Polish Issue: 167/2011

The implementation of the Solvency II directive, according to which insurance companies have been obliged to introduce an effective management system, contributes to the growing importance of control activity. The aim of this paper is to present the impact of the solutions adopted in the Directive on the Solvency II rules for the functioning of insurance companies and the presentation of rules for their implementation. Considerations were included in two main groups: corporate control activity, where the principles and effects of the implementation of risk management, internal control and internal audit were presented and corporate culture, where the reference is made to the codes of ethics, which occur in insurance and the requirements provided in the Directive in relation to persons performing key functions in an insurance company.

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Oszustwa w transakcjach wewnątrzwspólnotowych w podatku VAT jako zagrożenie dla stabilności dochodów budżetowych państw członkowskich Unii Europejskie

Author(s): Piotr Gut / Language(s): Polish Issue: 167/2011

The removal of border controls and customs boundaries between EU-Member States on 01.01.1993 was necessary to guarantee free movement of goods principle in the European Union. On one hand formal requirements in intra-community transactions for entrepreneurs has been therefore tempered, on the other new regulations have enabled to commit new types of VAT tax frauds. The new frauds, called by their nature Missing Trader Intra-Community VAT Frauds, bring huge losses to public finance in the EU. The estimates indicate the actual level of VAT fraud in the EU ca. 100 mld EUR per annum, which highlights the urgent need of changes in EU-VAT system.

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Problematyka interwencjonizmu i efektywności wydatków publicznych w sektorze rolno-spożywczym (na przykładzie prow 2007- -2013)

Author(s): Marek Wigier / Language(s): Polish Issue: 167/2011

Interventionism is a form of active influence of state on the economy to achieve its objectives. One example of the intervention policy is the RDP 2007-2013. It affects through its instruments food sector and rural areas. The article outlines the key steps of the analysis that should precede the decision on the adoption and launching any programme of public spending. On example the RDP 2007-2013 there is presented a brief analysis of principles which lie behind it, there are pointed out some areas of market failure, the possible reactions of the private sector, the impact on efficiency and income distribution.

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Państwowe fundusze majątkowe jako przykład innowacyjnego narzędzia w dziedzinie zarządzania finansami państwa

Author(s): Dariusz Urban / Language(s): Polish Issue: 167/2011

The article presents Sovereign Wealth Funds in the context of government finance management. The main objective of the paper is to describe economic and finance benefits that these innovative investment vehicles provide to the domestic economy. Sovereign Wealth Funds are new financial mechanisms of economic policy that help countries to achieve their goals in the global economy at the beginning of XXI century.

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Culture and Leadership Preferences in Slovakia and Slovenia: Comparative Study Based on the GLOBE Student Research

Author(s): Anna Remišová,Danijel Pučko,Anna Lašáková / Language(s): English Issue: 04/2013

Authors present results of the international research GLOBE Student concerning Slovakia and Slovenia. The nine cultural dimensions, on the basis of which the comparative analysis of obtained data was realized, significantly influence various aspects of management and organizational behavior. Authors pose several research questions: How do the perceptions of Slovak and Slovenian respondents concerning the cultural practices differ? How do the cultural values of Slovak and Slovenian sample of respondents differ? Which leadership styles are preferred by the Slovak respondents? Do their preferences in this regard differ from the preferences of their Slovenian counterparts? Based on the research results, could be a cultural convergence between these two societies expected?

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