Zmiany struktur systemów podatkowych – podobieństwa i różnice między krajami OECD

Author(s): Sławomir Franek,Adam Adamczyk / Language(s): Polish Issue: 1/2016

Numerous studies indicate that the structure of taxation is of greater significance for economic growth than the level of fiscalism measured with the tax revenue to GDP ratio. Hence, the aim of the paper is to answer the question whether the tendencies taking place in tax systems of individual countries indeed reflect efforts to apply such economic growth-friendly tax instruments. The subject of the study were OECD member states in the period of 2000–2012. Data clustering method was applied to assess the direction of changes in the tax structures of OECD countries. In the analysis, four parameters characterizing tax systems were used: the ratio of income taxes to GDP, which describes the overall level of tax burden in the examined countries and three parameters characterizing the tax revenue structure of tax systems, i.e. the share of social security contributions in total tax revenue and the share of consumption taxes in total tax revenue.

Czynniki wywołujące nieefektywność egzekucji należności publicznoprawnych w Polsce

Author(s): Przemysław Ostojski / Language(s): Polish Issue: 1/2016

The article concerns factors that cause the failure of the administrative enforcement implementationto produce results expected by creditors in the form of recovery of enforced debts. The intention of thepaper was to analyze legal solutions in the Polish law in order to identify the root causes of inefficiency ofenforcement proceedings in administration. The article has a dogmatic character, hence the primary methodof research used was the legal analytical method. In addition, in a very limited extent, the sociologicalmethod was used in a supporting role. As a result of the analysis supported by sociological research, it isclear that the factors leading to low efficiency of administrative enforcement in Poland are structural in natureand concern spheres of both factual and legal powers and duties both of the creditor and the enforcementauthority. These factors relate to the inefficient system of preparing execution, as well as verification ofthe admissibility of administrative enforcement after the application of enforcement measures, includingsuspension of enforcement proceedings at this stage of the proceedings, and finally the limited scope ofaction – or even passivity of the enforcement authority in the application of enforcement measures.

Deficyt i zadłużenie samorządów gminnych w świetle ograniczeń ustawowych

Author(s): Jolanta Zawora,Paweł Zawora / Language(s): Polish Issue: 1/2013

This article aims to present the legal conditions which affect on management of debt in municipalities and analysis of the financial result and the level of debt of local governments in the Subcarpathian region, and Poland. The debt of local government in 2007–2011 systematically increased. In most municipalities generated local government debt. I increased the budget deficit of municipalities. Although the government debt grew, it was lower than the statutory level.

Zróżnicowanie polskich województw ze względu na poziom innowacyjności przedsiębiorstw w latach 2010-2014 – wykorzystanie metod taksonomicznych

Author(s): Mariusz Malinowski / Language(s): Polish Issue: 2/2017

The purpose of this paper is to define the level of innovation in enterprises that conduct business in selected regions with the use of various taxonomic methods. The first part is concerned with issues of enterprise innovation. In the second part, the level of innovation is assessed in individual voivodeships between the years 2010 and 2014, on the basis of statistical data. The author discusses the usefulness of multidimensional comparative analysis to define the level of innovation. A linear classification of the studied voivodeships in terms of enterprise innovation levels is performed, using standard and nonstandard methods. Moreover, the convergence of the classifications is examined. Ward’s method and the PAM method are applied to group the voivodeships according to enterprise innovation level. Finally, the effectiveness of the obtained groupings is assessed.

Long-term public debt projections and government bond yields: Panel analysis for EU

Author(s): Tomasz Łyziak,Joanna Mackiewicz-Łyziak / Language(s): English Issue: 3/2017

Commission to examine whether they influence market pricing of government debt in the European Union (EU) economies. We find that while current debt burdens and, in particular, primary balance affect the government bond yields, the markets pay less attention to long-term debt projections. It would suggest that either the EC debt projections do not coincide with debt expectations of financial market agents or that financial markets, given uncertainty of forecasts prepared in such horizon, are myopic and focus on currently observed phenomena. We also show that the impact of long-term debt projections on government bond yield spreads is stronger in the new EU member states that joined EU after2004 than in the remaining EU economies.

CE REPREZINTĂ NOUL SALARIUL MINIM BRUT „INFLAMAT“ ȘI CE CONSECINȚE NEGATIVE VA AVEA ASUPRA ECONOMIEI ȘI CETĂȚEANULUI

Author(s): Virginia Greceanu / Language(s): Romanian Issue: 32/2017

Les calculs qu’on fait conformément aux méthodologies connues et les prévisions de la loi, des ordonnances gouvernementales, du Cod fiscal et d’autres règlementations montrent la réalité, mais, en même temps, leur conséquences. De ça, c’est bien de le sache.

Evaluation of theater activity using Hellwig’s method

Author(s): Małgorzata Gałecka,Katarzyna Smolny / Language(s): English Issue: 2/2018

The aim of the presented study is a comparison of the effects of the operational activity of city and regional cultural organizations in the context of accessibility. The studies are also an attempt to find indicators (variables) determining the most effective financing methods for operational activity of cultural organizations. For this purpose, determining indicators were identified, which drive the efficient activity of theaters. The authors share the view that accessibility is the main factor determining the effectiveness of public cultural services. Hellwig’s method of the capacity of indicators’ information and development was used to identify efficiency drivers for cultural institutions. Classification based on financial and operational metrics led to the best organizations that can play a model role.

Modele świadczenia usług komunalnych a wydatki publiczne gmin (na przykładzie województwa podlaskiego)

Author(s): Renata Przygodzka,Mateusz Łajewski / Language(s): English Issue: 2/2018

The aim of the article is an identification of models of supply the communal services used by communes of Podlasie voivodship in context to the level of public spending’s for this services. In researchers have been used several methods like: studying the literature of object, analysis Modele świadczenia usług komunalnych a wydatki publiczne gmin... 111 of legal acts, congregation and analysis of statistic data from Statistical Yearbooks and CSO Local Data Bank; congregation and analysis of detailed information about organizational and legal form of realization of communal services in drawn communes of Podlaskie Voivodship; developing the gathered factual material by using the descriptive statistics method. According to survey, under half of the examined communes use outsourcing model in which they assign external entities to provide communal economy services. Moreover, 35% of communes have a mixed model in which some services are realized by Government Budget Division and the rest by external entities (autonomous and outsourcing model – 5 communes). Services are realized by Government Budget Divisions and commercial companies belonging to communes (autonomous and commercial model – 5 communes). Also, service is supplied by communal companies and some of them are assigned by external entities (commercial and outsourcing model – 4 communes). According to survey exist a statistical dependence between the number of entities supply the communal services and commune budget spending’s per capita on the realization of this services in this area.

The condition of public finances and its impact on the level of inflation in Poland in 2011-2017

Author(s): Krzysztof Dobrowolski,Grzegorz Pawłowski / Language(s): English Issue: 4/2018

The aim of the article is to present the condition of the main elements of public finances: public finance deficit (budget deficit), public debt (state treasury debt) and public expenditure (budget expenditure) in Poland in 2011-2017 and on the basis of the described theoretical dependencies to determine their impact on the level of inflation during the period considered. The following methods were used in the research: analysis and logical construction and statistical methods. It was found that the state of public finances did not cause inflationary pressure in the analysed period. Inflation remained at a low level, with a tendency to transform into small deflation in some years. However, the abrupt increase in public spending in 2017 could be, according to the theory of economics, responsible (or partly responsible) for the increase in inflation in 2017. Maintaining a high rate of public expenditure growth may stimulate inflation in subsequent periods.

The Impact of Public Expenditure on Economic Growth of Kosovo

Author(s): Driton Balaj,Lirim Lani / Language(s): English Issue: 5/2017

The aim of the paper is to identify the impact of public expenditure on economic growth of Kosovo over the period 2000-2016. The structure of the econometric model is built by two economic theories, Wagner and Keynesian, where these two economic concepts support the results of the paper, that public expenditure and economic growth have a positive relation, but public expenditure does not have a direct impact on economic growth, but can have a stimulate effect on the economic growth process. The results of the econometric model showed that none of the public expenditure categories in Kosovo had any impact on economic growth of Kosovo over the period 2000-2016. The general conclusion is that public expenditure in Kosovo has been characterized by an unproductive public expedition, for the period 2000-2016, the effect of public expenditure on economic growth has not had the necessary and reasonable impact on achieving the economic target in Kosovo. The findings of the paper can be used by Kosovo's own government to orient the fiscal policies in Kosovo. The study seeks to contribute to the provision of an effective public expenditure structure in Kosovo, with particular emphasis on the best categorization of their impact on Kosovo's economic growth.

The Execution of the Consolidated General Budget during the Economic Crisis and Ways to improve it

Author(s): Silvia Bunea,Ioan Gabriel Avramescu / Language(s): English Issue: 5/2018

In our approach, we have as purpose solving some issues related to public budgets, providing resources for the fulfilment of the specific tasks of the authorities and identifying possible solutions for improving the budgetary process both on the revenue and on the expenditure side, finding methods to make possible the execution of the budget in such a way as to improve the economic and social life of administrative units - entailing, on the one hand, the revenue collection based on which administration ensure the provision of public services to the citizen and, on the other hand, the expenses necessary to ensure a climate in which the economy will prosper. In order to accomplish the proposed goal we have analyzed the stage of the implementation of the revenues and expenses in the theoretical and practical terms, through a case study on the execution of the expenditures at the Iasi County Council, as a result of a documentation activity covering the period 2005-2012. The result of our effort was to identify ways to improve the execution of budget revenues and expenditures and also allowed us to develop some conclusions on the implementation of revenues and expenditures, as well as some proposals for improving this last stage - the implementation of revenues and expenditures.

An Examination of the Extent and Relationship between Governance and Financial Disclosures by Public Higher Education Institutions in South Africa

Author(s): Queen Ntombikayise Ambe / Language(s): English Issue: 6/2018

Greater proportion of Public Higher Education Institutions (PHEIs) income is derived from government; therefore, public accountability is of immense importance. Conversely, prior literature is inconclusive on the efficiency and effectiveness of PHEIs public accountability systems. This paper examines the extent of and relationship between governance and financial disclosures by the South African PHEIs in terms of 2007, 2014 Department of Higher Education, and Training (DHET) Regulations for Reporting by PHEIs. Secondary data were collected for the period 2012 to 2016 employing exploratory research method using multiple case study in two phases. Firstly, qualitative data collection and analysis using content analysis of the DHET Regulations and 115 annual reports of 23 SA PHEIs. Phase two employed quantitative data analysis of the findings obtain from phase one. The results indicate moderately satisfied and satisfied levels of governance and financial disclosure respectively. It establishes a significant difference of and positive relationship between governance and financial disclosures by SA PHEIs. It recommends a Governance and Financial Disclosure Measurement Checklist, Rating Scale and Index to be used by Council, Management, and Stakeholders to measure the governance and financial disclosure level and DHET to ensure that submitted annual reports meet their requirements to ensure public accountability.

Rola i znaczenie komitetu audytu w jednostkach zainteresowania publicznego

Author(s): Anna Spoz / Language(s): Polish Issue: 531/2018

W Polsce obowiązek wyłonienia komitetu audytu w ramach rady nadzorczej jednostki zainteresowania publicznego istnieje od 7 maja 2009 r. Do tego czasu było to jedynie zalecenie zawarte w dokumentach poświęconych zasadom ładu korporacyjnego. W 2017 r. wspomniana ustawa została zastąpiona Ustawą z dnia 11 maja 2017 r. o biegłych rewidentach, firmach audytorskich oraz nadzorze publicznym. Celem artykułu jest prezentacja zadań komitetu audytu działającego w ramach rady nadzorczej jednostki zaufania publicznego oraz identyfikacja i omówienie wyzwań przed nim stojących. Jako narzędzia badawcze wykorzystano krytyczną analizę literatury obejmującą akty normatywne, metodę opisu, syntezy i dedukcji. W pierwszej części artykułu przedstawiono zadania komitetu audytu wynikające z obecnie obowiązującej ustawy. Następnie na podstawie raportu KNF prezentującego wyniki badań nad zgodnością sprawozdań finansowych emitentów papierów wartościowych z zasadami raportowania finansowego, tym MSSF, przeanalizowano ich jakość i najczęściej popełniane błędy.

Some Reflections on the New Challenges Facing the Modern State

Author(s): Dominika Bochańczyk-Kupka,Renata Pęciak / Language(s): English Issue: 20/2019

The debate among economists over the scope of state intervention in economic processes has a long history. After periods in which laissez-faire theories were dominant, views that promoted the active participation of the state in economic life increasingly came to the fore. Economic theory and business practice, both subject to fluctuations, have sometimes preferred the first approach and sometimes the second. The modern state operates in an increasingly globalized, dynamic, and turbulent environment. This changeable environment, the diversity of development levels, and the emergence of new institutions urge a redefinition of its role in modern economies. This paper contributes to the debate on the challenges and economic role of modern state and identifies some of those challenges.

Stabilność finansowa gmin na przykładzie gmin województwa warmińsko-mazurskiego

Author(s): Anna Wichowska,Aleksandra Ostrowska / Language(s): Polish Issue: 109/2018

The consequence of shadow economy and corruption on tax revenue performance in Nigeria

Author(s): Cordelia Onyinyechi Omodero / Language(s): English Issue: 3/2019

Shadow economy and corruption are two harmful activities that do not work in the favour of tax revenue performance. As a result it renders an effective government incapacitated and unable to carry out its social responsibilities. This study considers the effect of the informal economy and graft on tax revenue performance in Nigeria using secondary data that cover a period from 1996 to 2018. This period has been covered by the corruption perception index captured by the Transparency International for Nigeria. Despite the theoretical approaches available in measuring the size of the shadow economy, the ordinary least squares technique is specially used to perform the multi-regression analysis to arrive at the empirical results which indicate that both the shadow economy and corruption have negative influences on tax revenue performance in Nigeria, although the negative impact of corruption on tax revenue is more robust and significant. Thus, the study suggests among others that the government should step up action against corruption and also address the root causes of shadow economy in order to make the participants of the informal sector willing to formalize their businesses and voluntarily comply with tax payment obligations.

RELEVANṬA RAPORTULUI DE EXPERTIZẮ CONTABILẮ JUDICIARẮ ḮN STABILIREA OBLIGAṬIILOR GENERATE DE CLAUZE ABUZIVE

Author(s): Mariana Rodica ŢÎRLEA / Language(s): Romanian Issue: 40/2019

Financing, respectively obtaining bank loans for personal needs implies the fulfillment of some imperative conditions imposed by banks. The practice has proven that sometimes, the contractual milestones have been violated, generating changes for the bank’s clients. In order to clarify such situations, it is often resorted to means of evidence of the nature of a Judicial accounting expertise Report. The report of the judicial accounting expertise involves an examination of the facts related to the formal as well as the material accuracy, materialized in a personal and critical work of the judicial accounting expert, which contains the expert’s opinion on the causes and effects on the object subject to his research. In our case, in order to clarify the amounts paid and to determine the correct remaining payment obligations, the bank’s client requested the court to carry out a judicial accounting report. According to Professional Standard 35, accounting expertise is a means of proof, confirmation, evaluation, clarification or proof, based on scientific research. of specialty, of the objective truth regarding a certain fact, circumstance, problem, situation, cause or dispute.

ESENŢA IMPOZITĂRII PROGRESIVE

Author(s): N. Grigorie Lăcrița / Language(s): Romanian Issue: 40/2019

To whom much was given, much will be required; and to whom he has been entrusted much, he will be required more. „ (Bible, Luke 12:48).

EMPIRICAL APPROACHES UPON PENSION SYSTEMS IN CENTRAL AND EASTERN EUROPEAN COUNTRIES. TRIANGLE ASSESSMENT: FREE MOVEMENT OF PEOPLE, LABOR MARKET AND POPULATION HEALTH FEATURES

Author(s): Ștefania Amalia Jimon,Nicolae Balteş,Florin Cornel Dumiter / Language(s): English Issue: 1/2020

Nowadays, around the world, it can be noticed an important trend towards the pension system reforms. The creation of European fiscal space, the effects of globalization and the movement of the labor force are important vectors towards creating a new type of social economy. The labor force is constantly moving around the countries that gathered important amounts of capital, especially in industrialized countries. Moreover, the lower levels of the birth rate combined with the increasing level of death rate unbalanced the labor market. The entire European continent undergoes a demographical transition period, highlighted by aging and intensive migration. This phenomenon is registered both outside and inside European Union, especially upon the highest industrialized Western countries. In this context, the human capital role and quality gain an important topic throughout the social and economic developments. In this article, we tackle some important aspects regarding the correlation between the actual status quo of population structure and some important features of future pension systems.

FISCAL REFORMS AND DEFICITS IN TANZANIA: AN EXPLORATORY REVIEW

Author(s): Joseph Mawejje,Nicholaus M. Odhiambo / Language(s): English Issue: 1/2020

This study provides an explanatory review of the trends, policy reforms, and determinants of fiscal deficits in Tanzania during the period 1980-2017. During this period, the country undertook various fiscal policy reforms intended to improve revenue mobilization and expenditure efficiency. The most significant of these reforms included the introduction of the semi-autonomous revenue authority and an extensive public financial management reform program. While the post-independence period was characterized by large fiscal deficits, recent trends show that fiscal deficits in Tanzania have been contained, even as some public investment management challenges exist. The review of trends and literature suggests that deficits are linked to the structure of the economy, low levels of development, donor aid and grants, as well as the overall macroeconomic environment. In particular, fiscal deficits are associated with growth cycles, inflationary episodes, and external sector developments.