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.

COOPERATION OF THE CUSTOMS ADMINISTRATION WITH GOVERNMENT ADMINISTRATION AUTHORITIES, LOCAL GOVERNMENT AND ECONOMIC SELF-GOVERNMENT

Author(s): Mirosława Laszuk / Language(s): Polish Issue: 1/2013

While carrying out its tasks, the Polish customs administration collaborates with many entities – government administration authorities, local government as well as economic self-government. Constant cooperation takes place mainly with authorities and institutions whose tasks are associated with tasks which are being realized by the customs administration. Cooperation with local and state administration bodies and the local government takes place to a lesser extent. This cooperation is of supportive character. Another type of cooperation is the cooperation with local governments. Its character is intensive. The result of this cooperation is the implementation of a number of facilities for entrepreneurs dealing with foreign commodity trading.

More...

INCREASING PUBLIC DEBT ISSUE IN POLAND IN THE CONTEXT OF NEW PENSION SYSTEM

Author(s): Paweł Kulpaka / Language(s): Polish Issue: 3/2012

The article analyses the impact of the social security system reformed in 1999 on the state of public finance in Poland. The influence of public transfers to pension funds on the creation of budget deficit and public debt was studied in the context of the Maastricht convergence criteria.

More...

Teoretyczne koncepcje zarządzania publicznego

Author(s): Aleksandra Wąsowska,Krzysztof Wąsowski / Language(s): Polish Issue: 3/2016

The article compares three dominant theories of public management and discusses whether these theories meet the needs of public management practice in 21st century. The authors first discuss challenges related to public sector management, indicating the increasing role of public sector in modern economy. The next section focuses on the differences between organisations operating in public and private sectors. Next, the article outlines three main theories of public sector management: hierarchical approach (classical theory of bureaucracy), market approach (New Public Management) and network approach (New Public Governance). In the final section the authors present the comparative analysis of these theories and discusses their relevance to contemporary public management.

More...

Zasady zarządzania finansami publicznymi i ich znaczenie dla Polski

Author(s): Zofia Szpringer / Language(s): Polish Issue: 3/2016

The article introduces the most important principles and recommendations related to the management of public finances generated in particular by the International Monetary Fund (IMF) and Organization for the Economic Cooperation and Development (OECD), as well as assesses the fulfilment of these criteria by the Polish government. The author also discusses budgetary frameworks applicable in the EU in order to identify to what extent they could or should be useful for Poland.

More...

Reguły fiskalne zarządzania finansami publicznymi

Author(s): Artur Walasik / Language(s): Polish Issue: 3/2016

The aim of the paper is to discuss numerical fiscal rules implemented in the Public Finance Act in light of security, exposure to risk and instability of public finance. The author comments on robustness of these rules and their influence on political pressure of budgetary process and impact of economic processes. The author claims that both market economy and democracy create the environment of public finance management. It is widely accepted to implement numerical fiscal rules into system of public finance, as such rules allow to build the mechanisms of security for process of collecting public revenues as well as executing public expenditure. Therefore, the proper construction of numerical fiscal rules grows plausibility and ensures independence of public finance from political pressure.

More...

Rozwój polskiego prawa finansowego w świetle współczesnych koncepcji zarządzania publicznego

Author(s): Jarosław Wierzbicki / Language(s): Polish Issue: 3/2016

The article looks at the relations between the financial law in Poland and various public management theories. The author claims that institutional design of the Polish financial law seems to be rooted in administrative law and orthodox conceptions of bureaucracy, although new ideas and institutions that are implemented might stem from the New Public Management. The author argues that such implementation without prior substantial systemic changes may result in counter-productive effects. Although changes are unquestionably necessary, current reform proposals lack holistic vision of the public finance sector and aim at short-term political benefits.

More...

Nadzór fiskalny w Polsce i innych krajach Unii Europejskiej

Author(s): Elżbieta Malinowska-Misiąg / Language(s): Polish Issue: 3/2016

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.

More...

Analiza podstawowych kategorii budżetowych w krajach Unii Europejskiej

Author(s): Urszula Smołkowska / Language(s): Polish Issue: 3/2016

The paper provides an overview of public finances in the EU member states. The author compares selected indicators, including budget deficit, government debt, government revenue and its sources, as well as government expenditures by COFOG (Classification of the Functions of Government). Particular attention is given to general government expenditures. The author also highlights similarities and differences between general government in Poland and other EU member states. The papers concludes with some remarks regarding challanges to improve the conditions of public finances.

More...

Nowe rozwiązania w finansowaniu jednostek samorządu terytorialnego

Author(s): Sławomira Kańduła / Language(s): Polish Issue: 3/2016

The aim of the article is to present and assess new solutions of financing local government units in Poland. The author claims that dysfunctions in the system of their financing create negative effects on the functioning of the local government. The paper begins with a review of the most important of these dysfunctions. The next sections discuss the concept of the so-called municipal (local) PIT and outline the problems of equalizing the differences in expenditure needs of municipalities and providing them with performance-oriented grants.

More...

Rola wpływów z gospodarowania majątkiem w wypełnianiu reguł zadłużenia przez jednostki samorządu terytorialnego

Author(s): Bartosz Edwarczyk / Language(s): Polish Issue: 3/2016

The article looks at the role of income property management in the context of regulations limiting borrowing by local government units in Poland. The author discusses the rules on financial management of the public sector and the rules of debt. Based on the study conducted in cities with county rights, the author analyses the relation and dependency between the effects of economic wealth.

More...

A PARADOX OF REFORMING PENSIONS IN POLAND

Author(s): Anna Ząbkowicz / Language(s): English Issue: 3/2016

Recent years see intense reforming of funded pensions sub-system in Poland. Actually, what are the policy objectives at which change in design introduced in 2013 (mandatory funding) and projected in 2014 (voluntary funding) is oriented? The article briefly reports what contemporary re-designing of the pension system at different stages was about, and reconstructs the objectives of reforming at each stage. It finds that interlocking streams of change aimed at two goals in fact which are i) relief to public finance ii) expanding pension funding by financial intermediaries. It argues that the two are in contradiction to each other, and this makes a paradox of pension reforming. The review of 2013- and 2014- design, unexpectedly enough, results in conclusion that at present reforming is focused on pension funding revitalization, which may cause a recurring distress to public finance. Thus, the article identifies one of dilemmas of institutional-order development in Poland, which can be probably also experienced in other countries where pension funding has been introduced.

More...

ANALYSIS OF THE EFFECTIVENESS OF PUBLIC SERVICES PROVISION BY LOCAL GOVERNMENTS IN THE YEARS 2007–2013

Author(s): Joanna Czaplak / Language(s): English Issue: 2/2016

The aim of this article is a multi-faceted analysis of efficiency of public services provision on the example of Polish local governments and on the basis of local governments ranking published by daily newspaper “Rzeczpospolita”. The ranking list shows the local governments which care the most about development and quality of life. The established research period 2007–2013 will allow to answer the questions: did the leaders of ranking change and did the financial crisis in 2008–2009 have a significant impact on quality of life, and therefore on the efficiency of public services provision in the researched local governments? In the first part of this article the author considers the difficulties in defining the quality of life and public service efficiency. This chapter also presents research methods on the efficiency of public services provision used in the literature. The next part of the article includes the characteristic of local governments ranking list as a wide dataset, which characterizes efficiency of public services provision. The third part contains the analysis of the effectiveness of public services provision in the Polish local governments divided into three categories: cities with district rights, urban and rural municipalities, rural municipalities. In the last chapter of the article, a reader can be find the characteristic of the best fifteen cities with district rights in the public services provision and thus in developing the quality of life of residents.

More...

INCOME TAX EXEMPTION AS A REGIONAL STATE AID IN SPECIAL ECONOMIC ZONES AND ITS IMPACT UPON DEVELOPMENT OF POLISH DISTRICTS

Author(s): Adam A. Ambroziak / Language(s): English Issue: 2/2016

Special Economic Zones (SEZs) were established to attract entrepreneurs to invest in Polish regions in order to increase their social and economic development. One of the most important incentives offered in SEZs is state aid in the form of an income tax exemption. The objective of this paper is to verify if the regional state aid granted to entrepreneurs in SEZs has had a positive impact on the social and economic development of Polish poviats. The conducted research allowed for the conclusion that regional state aid in SEZs in the form of an income tax exemption was of a relatively higher importance to the poorest regions, while its significance was much lower in better developed areas in Poland. Moreover the intensity of regional state aid granted to entrepreneurs in SEZs had a positive influence on the social and economic development of the poorest and sometimes less developed poviats in Poland, while the more developed poviats with SEZs did not record better or much better results compared to poviats without SEZs.

More...

INSTITUTIONAL EFFICIENCY OF LOCAL GOVERNMENT IN ISSUING ADMINISTRATIVE DECISIONS, EXEMPLIFIED BY THE PERFORMANCE OF THE LOCAL GOVERNMENT APPEAL BOARD IN OLSZTYN

Author(s): Wiesława Lizińska,Renata Marks-Bielska,Karolina Babuchowska,Magdalena Wojarska / Language(s): English Issue: 2/2016

Institutions and institutional structures play an important role in the theory and research of processes involved in economic progress. The competitive position of territorial units depends on their effective performance, especially on the efficiency of local governments. Skills, qualifications and functional abilities of local authorities gain importance. In this context, creating and stimulating the economic growth locally is essential, because it equates with building the foundation of development processes in all areas of life. Our purpose was to evaluate the institutional efficiency of local authorities manifested by administrative decisions they take. The data submitted to our analysis consisted of appeals against decisions taken by local governments. The objective was to analyze the appeals filed to local government appeal boards and how they were examined in compliance with the binding law. The time period spanned the years 2007 to 2013. The analysis covered appeals lodged to the Local Government Appeal Board in Olsztyn.

More...

THE IMPACT OF SOME VARIABLES ON THE VAT GAP IN THE MEMBER STATES OF THE EUROPEAN UNION COMPANY**

Author(s): Ingrid Majerová / Language(s): English Issue: 3/2016

One of the most serious problems of fiscal character is the issue of the tax gap. The tax gap is defined as the amount of tax liability faced by taxpayers that is not paid on time. The tax gap comes from three main areas of non-compliance with the tax law – firstly, from underreporting of income, secondly, from underpayment of taxes, and thirdly, from non-filing of returns. The tax evasions in the area of value added tax create one of the largest groups of tax gaps. This article describes the current situation in the field of tax gap in selected countries of the European Union. The aim of this paper is to determine the dependence of the VAT gap on three variables: the Corruption Perception Index CPI, GDP growth rate and the basic VAT rate. The method of regression analysis was used, which was performed on data in the years 2000–2011. Although it could be assumed that tax burden will affect the VAT gap the most, the highest dependence was shown in the case of Corruption Perception Index.

More...

A Performance Ranking of LGUs in Macedonia

Author(s): Mirjana Kraja-Sejdini / Language(s): English Issue: 15/2016

Local government performance within public sector performance is coming back because local government is faced with the problem of increased responsibilities under tighter budgets. Therefore, the issues of managing taxpayers’ money more efficiently and effectively still remain a challenge for local government decision makers. In addition, increased social inclusion has created a need for increased accountability and transparency towards local government managers. This paper aims to facilitate decision makers as well as local government officials to offer a ranking system of local government units (LGUs/municipalities) in Macedonia by analyzing and normalizing some of the main financial indicators that make up the final annual accounts of all LGUs in Macedonia. The output of this work is a local government index showing the best and worst performing municipalities in the country. The provision of one aspect of LG government performance allows all local government stakeholders to have an overview of the budget spent as well as identify some best practices by comparatively identifying the practices of the best performing LGUs. However, the data availability has narrowed the scope of this performance ranking. We hope that this study will contribute modestly to the existing literature of the performance in the public sector and specifically in that of the local government sector. There is an increasing interest in studies related to public sector performance. However, this interest has been very little in Balkan Countries.

More...

МЕТОДЫ ОЦЕНКИ ЭФФЕКТИВНОСТИ МУНИЦИПАЛЬНЫХ ИНФРАСТРУКТУРНЫХ ПРОЕКТОВ

Author(s): Andrej Evgenevich Burjachenko / Language(s): Russian Issue: 2/2016

В статье обосновывается необходимость финансового обеспечения инфраструктурных проектов. Рассматри- ваются направления развития инфраструктуры для нормального функционирования и развития эконо- мики городов Украины. Проводится анализ состояния градообслуживающей коммунальной сферы. Указыва- ется на необходимость методического обеспечения процесса принятия управленческих решений по оцен- ке эффективности инвестиционной составляющей проектов развития коммунальной сферы. В качестве альтернативы государственным заказам предлагается использование государственно-частного партнерства для реализации инфраструктурных проектов. Обосно- вывается использование количественных и качествен- ных характеристик для оценки эффективности муни- ципальных инфраструктурных проектов

More...

ПОТРЕБА ЗА ОСИГУРАЊЕМ МУНИЦИПАЛНИХ ОБВЕЗНИЦА

Author(s): Jasmina Labudović Stanković,Slobodan Jovanović / Language(s): Serbian Issue: 3/2016

The author deals with municipal bond insurance. This insurance has existed in the world since 1970s. Municipal bond insurance against the risk of default increases bond rating and makes positive influence on the willingness of investors to buy these financial instruments. It also contributes to improving market efficiency. Issuers, i.e. local governments, underwriters and investors may appear as policyholders. The paper is organised as follows. The second part, which comes after the introduction, deals with the basic types of municipal bonds, bearing in mind that the type of bond can also affect the bond insurance. The third part is dedicated to insured bonds and the fourth relates to the risks for which it is desirable to conclude insurance contract. The fifth section is dedicated to the problems faced by the municipal bond market in Serbia and to a proposal for its improvement, in terms of the introduction of municipal bond insurance, and then followed by a conclusion. The authors have used the comparative method for writing this paper.

More...

Tax haven implications in financial crime

Author(s): Daniela Iuliana Radu / Language(s): English Issue: 1/2015

The term "tax haven" is often incorrectly used to describe a country because from this point of view, we should use the term"financial secrecy jurisdiction". A certain degree of financial and banking secrecy is characteristic of all states, almost all states requiring a certain level of protection for banking and commercial information. Banking and financial secrecy jurisdictions refuse,nearly always, to violate its own laws on banking secrecy, even when it could be a serious violation of the laws of a country.

More...

Structural Trends in Romanian Tax System in the Context of the Tax Good Governance in the European Union

Author(s): Ionel Leonida / Language(s): English Issue: 2/2015

In this paper we intend, based on an empirical analysis, to observe and evaluate the structural trend of taxation in Romania, subject to performing fiscal convergence imposed by the accession to the European Union and the macroeconomic adjustment implemented by the national tax authorities to ensure economic stability. In this regard, we analyze the trend of the income, labor, consumption and property taxation, in order to identify the degree of preference, within the fiscal policy, for taxing some type of tax. The evaluation results may indicate the orientation towards tax bases sensitive to economic cyclicality or towards conservative tax bases, less volatile to economic cyclicality.

More...