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Zastosowanie Strategicznej Karty Wyników w szpitalu – studium przypadku

Author(s): Magdalena Jaworzyńska / Language(s): Polish Issue: 4/2015

In order to manage the existing resources more efficiently, and to better respond to changes which take place in the environment, health care institutions are looking for new management methods. Considering the above factors, management of a modern healthcare center will require managers to take an interest in the Balanced Scorecard. The aim of this article is to develop a Balanced Scorecard for the hospital in Puławy. The analysis was performed using domestic and foreign literature and legal acts. The conclusions of the study can be helpful in managing public health organizations.

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Zróżnicowanie fiskalnych skutków polityki podatkowej jednostek samorządu terytorialnego

Author(s): Jarosław Dziuba / Language(s): Polish Issue: 1/2016

The purpose of the article is to identify differences in fiscal implications of decisions in terms of taxation power made by municipalities (also including cities with county rights) from the perspective of such criteria as the type of local tax, the type of municipality and its geographic location. The research hypothesis stating that local tax policy results in more extensive fiscal consequences, and hence remains more active in the areas (regions) characterized by poorer socio-economic situation, was put forward for verification in the article. The conducted analysis covered revenues from local taxes in Poland in the period 2006–2014, primarily in the context of fiscal consequences resulting from using the tools for power to tax and confronting them with the selected economic indicators for regions. The conducted correlation analysis confirms the theoretical assumptions and allows for considering the hypothesis to be true.

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Wydajność fiskalna, przestrzenne zróżnicowanie i czynniki warunkujące dochody z podatku od czynności cywilnoprawnych w miastach na prawach powiatu w Polsce

Author(s): Joanna Śmiechowicz / Language(s): Polish Issue: 1/2016

Tax on civil law transactions are one of the revenues of the cities with county rights in Poland, the construction of which they cannot affect in any way. The factors that determine the revenues obtained by them remain outside the influence of local governments. In this study, the author examined and evaluated the size, stability and diversification of revenue importance of cities with district rights in Poland from the tax on civil law transactions and identified the relevance of certain factors determining their level. The analysis was based on both the aggregated data relating in total to all the cities with district rights in Poland, as well as to individual units of this type.

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Powierzchniowy a katastralny system opodatkowania nieruchomości – symulacja wybranych skutków fiskalnych

Author(s): Sebastian Gnat / Language(s): Polish Issue: 1/2016

The article presents the results of a simulation of urban land tax reform. On the example of one municipality current tax burdens of individual plots of land have been determined. Moreover, the process of determining its cadastral value has been carried out and then the effects of replacing the property tax by the cadastral tax for an assumed rate of cadastral tax have been investigated.

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Podatek katastralny w kontekście konstytucyjnej zasady sprawiedliwości opodatkowania

Author(s): Katarzyna Kopyściańska / Language(s): Polish Issue: 1/2016

The main feature of the currently existing system of property taxation is that the taxation basis is an area of land or an individual, as it is in real estate tax and forest tax or conversion occurring in the construction of agricultural tax. The adoption of such a tax base results in a significant simplification of the tax assessment. Nevertheless, in many situations, the value of taxes paid is significantly different from the actual value of the property which should undoubtedly be seen as a negative phenomenon. The introduction of a cadastral tax would certainly successfully increase government revenues even with neutral tax rates. A modern tax system that would contain information about all properties in Poland and their owners would make it difficult to evade taxes. Surely, therefore, property tax reform towards linking it with market value is essential.

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Problemy opodatkowania nieruchomości w Polsce – przegląd wybranych aspektów

Author(s): Anna Milewska / Language(s): Polish Issue: 1/2016

The aim of the paper is to present some practical problems in the dimension of property tax. The article focuses on presenting the specifics of real estate taxation in Poland in relation to the objects of taxation, indicated maximum level of tax rates (and also the lowest) and identifies the basic scope of tax exemption. Particular attention is paid to the taxation of windmills, living spaces used for economic activity (business) and garages in collective residential buildings.

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EVOLUTION OF ECONOMIC INTEGRATION OF THE INFLUENCE OF THE DEVELOPMENT OF THE NATIONAL ECONOMY ON INDUSTRIAL AND TECHNOLOGICAL MARKETING

Author(s): Iryna Dzhadan / Language(s): English Issue: 2/2017

The article examines the parameters for assessing the globalization advantages of national economies on the basis of quantitative indicators, a system of indicators of the effectiveness of economic globalization and their relationship with the economic indicators of the country. The technological structure of the Ukrainian economy and prospects for its development are analyzed. The vector of development of the Ukrainian economy in the process of transition to the sixth technological structure on the basis of marketing approaches in the conditions of globalization is determined.

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GRANT PROJECT APPROACH IN PUBLIC ADMINISTRATION: PRACTICAL ASPECTS OF THE EUROPEAN UNION

Author(s): Alina Yuryevna Yakymchuk,Tetyana Simchuk / Language(s): English Issue: 2/2016

Today grant funding in the world has become very popular. Gradually public institutions are finally making use of project management to implement regional strategies and programmes. Through the training at various European public institutions, at local, regional and national levels, it becomes evident that Ukrainian public managers to a substantial degree fail to pervade project approach as part of the respected functional operations, processes and structure of the institutions. Moreover, there is an apparent lack of understanding on how to use project approach on an on-going basis for the operationalization of regional strategies and programmes. This article suggests a procedure to address this issue. The main recommendation is that senior public management should establish a project approach whereby all or at least the majority of functional activities for regional programmes’ implementation is seen as projects. The authors offer the guidelines to implement this approach in Ukrainian public institutions

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Przemiany gospodarcze i społeczne w Polsce z perspektywy finansów publicznych

Author(s): Stanisław Owsiak / Language(s): Polish Issue: 2/2017

Changes in the Polish economic system have necessitated a new approach to public finances. The purpose of these changes was to restore economic categories and institutions, such as taxation, public debt, the state budget, the budget deficit and the budget surplus etc. These are the economic and social content teristics of a market economy and democratic system. From the point of view of creating and dividing the national income (GDP), it was necessary to make a fundamental, qualitative change in respect of the relationship between the state, households and private enterprises. This article presents the most important directions of the changes in public finances of an institutional nature and indicates the basic features of the processes in the area of public finances in Poland. It begins with characterizing the circumstances in which the system of public finances was shaped during the early stage of transition. Then, it analyses the actual nature of the changes in the sphere of public finance, as they were influenced the transitioning economic system. The characterisation of institutional change became a basis for the analysis of processes taking place in real public finance against a background of selected macroeconomic indicators, such as: GDP, the unemployment rate and inflation. The reasons for the two major crises in public finances in 1991–1992 and 2001–2002 were institutional changes. This consequences of Poland's accession to the European Union for national public finances were also presented

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Budżet zadaniowy jako narzędzie poprawy jakości rządzenia (na przykładzie Podlaskiego Urzędu Wojewódzkiego)

Author(s): Aneta Kargol-Wasiluk,Ewa Wojewódko / Language(s): Polish Issue: 2/2017

The paper analyses the effects of the implementation of performance budgeting in Poland, as exemplified by the province governor's office. The author focuses on the possibility of applying the performance budget as an instrument for improving public governance in terms of: democratic rule of law, transparency, accountability, efficiency and effectiveness, participation and social inclusion. The paper also discusses the advantages and disadvantages of performance budgeting. The obtained results lead to the conclusion that performance budgeting in Poland is used as a tool for presentation, and only to a small degree as an instrument for increasing the efficiency and effectiveness of public spending. Greater benefits from performance budgeting will be achieved, if its implementation is associated with management control. As far as improving public governance is concerned, performance budgeting in Poland meets the criteria of the democratic rule of law and transparency. Other dimensions of good governance can be reached through performance budgeting when it is introduced as an obligatory tool in every public entity, which will result in greater attentiveness to the realisation of its objectives.

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Sektor publiczny a nowa sfera publiczna

Author(s): Marcin Brol / Language(s): Polish Issue: 1/2016

The aim of this paper is to define the characteristics and scope of the new public sphere, indicate its participants, as well as the implications of its operation. The main thesis can be summarized in the following statement: the new public sphere facilitates involvement in public issues and provides better opportunities for preference aggregation, which should result in greater efficiency of the public sector. The concept of the "new public sphere" has been proposed in opposition to the traditional, bourgeois public sphere, defined by J. Habermas. Its most important attribute is that it uses the Internet, in particular its asynchronous features, to build relationships, interest groups, and pressure groups, influencing the scope of the public sector.

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Ownership Transformation of Insurance Sector in the Region of Central and Eastern Europe for the Period of Crisis

Author(s): Maja Dimić,Svetislav Paunović,Ljiljana Stanković / Language(s): English Issue: 20/2017

Restructuring process refers to numerous activities by which insurance sector changes the existing ownership structure and business strategies in order to maximize the profits and improve business efficiency. Since in insurance sector in Central and Eastern Europe there occur changes, due to turbulent business environment, insurance companies, in order to survive in the market resort to the startegy of adaptation. The aim of this paper is to present the process of ownership transformation in the region of Central and Eastern Europe for the period of economic crisis, as well as to point to the fact that the growing share of foreign ownership in insurance sector has affected the recomposition of market structure, as well as growth of its share in the achieved insurance premium in the region.

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Personal Income Tax Policy

Author(s): Tihomir Janjicek,Branko Tešanović / Language(s): English Issue: 21/2017

Personal income tax policy generally does not make distinction regarding people with disability on the one side, and non-productive employed persons. To prove “non-discriminatory” approach in personal income tax policy, standard non-linear model and the commodity taxation framework has been used. In this analysis have been used also two assumptions. The first one is differential understanding of taste of leisure regarding person with disability and ordinary person. The second is meaning of expected limitation in activity for persons with disability. Leisure could be dependable on commodity combination and on income tax redistribution from early to latter taxation. To avoid problems with financial crisis from 2008 analysist was concentrated in period before 1975-2005. Regarding countries located in western Balkan they are still in the beginning of diversified personal income tax policy related to unemployed people with disability and employed people without disability. The main source of income for government budget is still VAT. Currently VAT in Serbia is 20% and in Croatia 25%. These percentages are extremely high compared to province of Ontario where is HST “only” 13% and HST cold be accepted as VAT in EU and all other countries in Europe. European countries still hast to make major reform in tax policy and provide for government budget stronger impact of personal income tax, than any tax related to the sale price.

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Cele systemu zamówien publicznych

Author(s): Henryk Nowicki / Language(s): Polish Issue: 497/2017

This paper concerns issues dealing with the goals of public procurement system and their interplay with the goals of public procurement law. The author points out the realization of different goals and principles in law system and underlines the need to include them as a part of public procurement legal framework. This paper contains also some de lege ferenda remarks in respect of the new Polish Public Procurement Law, which is about to be prepared.

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Procedura zamówień publicznych

Author(s): Janusz Niczyporuk / Language(s): Polish Issue: 497/2017

Under the procedure of public procurement it is necessary to identify: proceedings for awarding a public contract, appeal proceedings in the field of public procurement and judicial proceeding from the complaint against a decision of The National Board of Appeal. Therefore, three proceedings which always reveal according to the order given above to secure the fulfilment of the formal requirements of awarding public procurement reflect public procurement procedure. The type of case does not determine the differentiation of public procurement procedure, but the systemic status of entities responsible for its arrangement. Thus, it should be assumed that proceedings for awarding a public contract and appeal proceedings in the field of public procurement are of an administration and law nature, and judicial proceeding from the complaint against a decision of The National Board of Appeal has a legal-civil nature. Therefore, the procedure of public procurement is in reality “a hybrid procedure”, because it includes mixing proceedings which are distinct from the point of view of characters.

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Zasada przejrzystości postępowania o udzielenie zamówienia publicznego

Author(s): Grzegorz Klich / Language(s): Polish Issue: 497/2017

The article examines the principle of transparency in Polish Public Procurement Law. The language issues related to the concepts of transparency and openness were analyzed. The relationship between these terms affects the correct interpretation of the principles of transparency and openness under the Public Procurement Law. In the following part of the paper, considerations of a dogmatic nature were made in order to establish legal links between the indicated principles. This made it possible to determine the content of the principle of transparency and its functions in the sphere of Public Procurement Law.

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Ekonomiczne instrumenty systemu zamówień publicznych

Author(s): Andrzej Borowicz / Language(s): Polish Issue: 497/2017

Economic and social aspects of public procurement system (pps) have been enhanced lately in the European Union and Poland as well. The publication comprehensively presents economic tools of public procurement system. The most important points of the publication are the idea of classification of these instruments and detailed analysis of one of its group e.g. macroeconomic instruments.

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Klasyczne zamówienia publiczne na tle partnerstwa publiczno- prywatnego oraz koncesji na roboty budowlane lub usługi

Author(s): Andrzej Panasiuk / Language(s): Polish Issue: 497/2017

Legal regulations that we can qualify for one coherent legal system regulating the procedures for the implementation of public procurement have to regulate in their normative content issues related to the way public procurement is awarded, in particular for public sector entities or entities with public funds for specific purposes. The necessity of a special and systemic approach to the regulation of public procurement appeared due to their great importance for the smooth functioning of the public sector, providing public services without interruption. The article deals with the identification of three institutions of the public procurement system, concessions, public-private partnership and classical public procurement. Both concessions and PPPs are included in the catalogue of legal instruments enabling public procurement to pursue public tasks.

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Zamówienia publiczne jako instrument kształtowania gospodarki przez państwo

Author(s): Paweł Nowicki / Language(s): Polish Issue: 497/2017

The EU public procurement directives package from 2014 underlined the role of so-called sustainable public procurement in the economy. Through sustainable public procurement the European Union, as well as the Member States, try to achieve different goals which are not directly linked to the subject matter of the public procurement contract. These actions raise questions concerning the ways in which the state can actually influence its economy and to what extent this influence can be.

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Systemowe rozwiązania w zakresie przeciwdziałania i zwalczania korupcji w zamówieniach publicznych na tle rozwiązań prawa niemieckiego

Author(s): Michał Kania / Language(s): Polish Issue: 497/2017

The public procurement are vulnerable on corruption activities which can have adverse influence on spending public money. For this reason many countries apply systemic anticorruption solutions. Under the EU regulation the problem of corruption in public procurements was seen. Due to point 100 of the Recital of the Directive 2014/24/EU of 26 February 2014 on public procurement and repealing Directive 2004/18/EC Public contracts should not be awarded to economic operators that have participated in a criminal organisation or have been found guilty of corruption, fraud to the detriment of the Union’s financial interests, terrorist offences, money laundering or terrorist financing. Germany is the country which anticorruption system is well developed. In this article the analyses of the benchmark solutions from the European Union, Germany and national model was performed.

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