Suchergebnisse

Local government units (LGUs) in Poland are responsible for the implementation of a wide range of public tasks, which should be carried out in accordance with the principle of subsidiarity at lower management levels. This requires LGUs to incur not only current expenditure for the implementation of various tasks, but also investment expenditure —to provide wider access to infrastructure elementsfor local development. The opportunities for finding funds for development activities (identified with investment) are called investment potential in the subject literature.The aim of the paper is to present spetial differences in investment potential of LGUs in Polanddetermined by operating surplus. In the first part, it presents theoretical issues regarding the investment potential of local government units and the measurement meth-ods. The second one is devoted to the analysis of empirical data for the period 2007—2016 provided by Statistics Poland and Ministry of Finance.According to the study, the level of investment potential diversification both in absolute values and per capita is high, although it has decreased in recent years. The greatest variation is observed among gminas. It is worth noting that investment potential hasa fundamental impact on the volume of investment expenditure incurred by local government, which is confirmed by the results of correlation analysis.

Since the early 1990s, noticeable demographic changes in Poland and throughout Europe have been observed. One of the most important of these is the continuous process of ageing of populations. The transformation of the age structure of a population entails significant changes in the scope and structure of demand for goods and services on the market. Economic entities should thus take the special needs of the elderly into consideration and adjust their production accordingly. This kind of economy, increasingly oriented towards the elderly, is called the senior economy (also known as the silver economy), or, in a narrower sense, the market of goods and services for seniors. The aim of this paper is to present the size and structure of the senior economy in Poland, understood as the market of goods and services for seniors. Figures describing this market come from the survey of the senior economy in Poland from the supply side, which was carried out by Statistics Poland in the years 2017–2018 as an experiment. The presented data refer to the year 2016 unless otherwise stated. This paper also utilises data from the National Health Fund (NFZ), Social Insurance Institution (ZUS), Agricultural Social Insurance Fund (KRUS) and Credit Information Bureau (BIK), added there to enhance the characteristics of the Polish market of goods and services for seniors. As the results of the research demonstrate, entities of the national economy in Poland do not yet perceive the elderly as a significant group of customers. It is the non-commercial entities rather than the commercial ones that more often focus their activity on catering to seniors' needs. The majority of them operate in the health and care sections, which are the areas most often associated with the senior economy.

Revenue autonomy is one of the fundamental pillars of self-government in the economic sense. The assurance of LSUs to a significant share of own revenue should be based on their character, above all the impact on their size, the predictability, the freedom of disposal and the independence of local governments from the state budget. The level of fiscal autonomy of self-government is a derivative of national solutions adopted in Poland, the level of decentralization, the amount, type and efficiency of self-government income sources combined with the spatial distribution of the tax base and the scope of taxation power of the self-government sector. It largely determines the development opportunities of local communities. Hence, it is important to address this topic in various aspects. This work aims to analyze the level of revenue autonomy of local government units in Poland against the background of selected European Union countries, indicating the importance of taxation power in creating this autonomy. ; Samodzielność dochodowa stanowi jeden z podstawowych filarów samorządności w wymiarze ekonomicznym. Zapewnienie JST istotnego udziału dochodów własnych powinno wynikać z ich charakteru, przede wszystkim z możliwości oddziaływania na ich wielkość, przewidywalność, możliwość swobodnego dysponowania oraz uniezależnienia JST od sytuacji budżetu państwa. Poziom samodzielności dochodowej samorządu jest pochodną przyjętych w kraju rozwiązań w zakresie organizacji państwa, poziomu decentralizacji zadań, ilości, rodzaju i wydajności źródeł dochodów przyznanych JST w połączeniu z przestrzennym rozmieszczeniem bazy podatkowej oraz zakresu przyznanego sektorowi samorządowemu władztwa podatkowego. W znacznym stopniu decyduje on o możliwościach rozwojowych wspólnot samorządowych. Stąd ważne jest podejmowanie tego tematu w różnych aspektach. Celem opracowania jest poddanie analizie stopnia samodzielności dochodowej jednostek samorządu terytorialnego w Polsce na tle wybranych krajów Unii Europejskiej ze wskazaniem znaczenia władztwa podatkowego w kształtowaniu tej samodzielności.

Voivodship self-government in Poland plays an important role in the programming and carrying out voivodship development policy. The government prepares various documents, including regional development strategies and regional operational programmes to ensure sustainable development. Simultaneously these documents constitute a basis for making European funds available. Preparation of well-thought-out, complete, and coherent documents, as well as the monitoring their implementation require using figures describing different social and economic phenomena. A significant number of these figures comes from the public statistics system. The necessity of making use of hard data is of special importance right now, as the European Union both requires the presentation of progress in the efficiency of using European funds within the sustainable policy framework and makes future fund transfers dependent on the progress in achieving previously-set development goals. The aim of the article is to present the scope and the way of using statistical data in development documents on the basis of certain strategies and programmes from a Podlaskie voivodship area.

Since 2005 an increased investment activity of territorial governments in Poland has been noticed. This was possible due to the availability of quite significant funds from the EU non--repayable aid. Investments that are being implemented have led, on the one hand, to the widening of the scope and the improvement of quality of local public services and, on the other hand, to the rise in the maintaining costs of the infrastructure that was brought to life. Investment needs of self--governments are still really high. This article aims to present financial investment opportunities of Polish self governments after the year 2012. Achieving such an aim was possible due to the analysis of historical data concerning revenues and expenses of LSE as well as their forecasts for the future. Study of theliterature was also carried out. Taking into consideration both the revenue and expenditure situation of self-governments and limitations in the indebtedness from 2014, it is possible to state that it is highly likely thata significant number of LSE will not be able to carry out investment activity, including this one, which can be financed from the EU non-repayable aid. Decreasing tax revenues together withincreasing running expenses caused by, among others, increase in the cost of debt service or salaries, will result in the higher difficulty for the self-governments to set investment funds aside.As the forecasted revenues and expenditures of LSE show, keeping the system of financing with no changes will lead to such a situation that LSE neither will be able to carry out investment activity nor pass the budget for the future years. According to the estimates, the number of suchLSEs can equal to 1300. Such a lingering situation in the long run will lead to the deepening of the infrastructural gap between Polish self-governments and better developed European countries.

Beginning in 2014, the new programming period for cohesion policy helps us to reflect on the evaluation of the ability of local governments to reach for the non-reimbursable funds of the European Union. A major problem is their low income self-reliance. In the period 2007–2011 increased current expenditures of local government as well as their debt. This requires careful deciding on new investments. This article aims to analyze the financial situation of local governments in 2007–2011 and determination which necessary financial arrangements should comply local governments in determining budgets for 2014–2020.

With the Polish accession to the European Union regions and regional policy took on special significance. Preparation of a comprehensive strategy for the development of regions has become a permanent part of public management. Their development should be preceded by a diagnosis of the state of socio-economic development, and implementation subject to continuous monitoring. Making current decisions by local governments should also be held after the analysis of data about issues that are the subject of decision-making. The growing role of self-governments in policy development leads to an increase in demand for regional statistics data. The article attempts to identify possible use of regional statistics and information to determine deficiencies in this regard.

Since Polish accession to the European Union regional government became a major recipient of funding under the European regional policy. The presented data concerning the implementation of European projects by local governments, especially in recent years, point their importance in the investment policy. With high probability it can be assumed that a significant part of the investment would not be realized without any EU funding or would take place at a later date and/or lesser extent. Thus, it can be concluded that EU support contributes to the economic development of regions.

W literaturze przedmiotu od lat toczy się dyskusja na temat zasadności przyznawania jednostkom samorządu terytorialnego (JST) udziałów w podatkach centralnych jako źródła dochodu i zaliczania ich do dochodów własnych tych jednostek. Mimo że władze samorządowe są zwolennikami tego typu źródeł dochodów, dostrzegają problem w zasadach ich podziału. W przypadku polskiego podatku dochodowego od osób fizycznych (PIT) środki przyznawane są jednostkom według miejsca zamieszkania podatników, co sprawia, że wiele osób korzystających z lokalnych dóbr i usług publicznych jednej jednostki, płaci podatek dochodowy przydzielany innej jednostce. Dotyczy to zwłaszcza dużych miast. W artykule scharakteryzowano udział w PIT jako źródło dochodów gmin w Polsce oraz oszacowano wielkość środków, jakie tracą gminy na skutek przyjętego sposobu podziału tych dochodów pomiędzy jednostkami. Podmiotem badań były miasta wojewódzkie, a ich zakres czasowy obejmował lata 2016 i 2011. Dane wykorzystane do oszacowania wielkości utraconych potencjalnych dochodów miast pochodzą z zasobów Głównego Urzędu Statystycznego oraz Ministerstwa Finansów. Dokonane szacunki potwierdzają, że utracone potencjalne dochody z analizowanego źródła miałyby dość istotne znaczenie fiskalne dla miast wojewódzkich. Stanowiłyby one nieco ponad 3% dochodów własnych i blisko 8% dochodów z tytułu udziału w PIT.

In many countries, the local government sector is an important public investor. In Poland, the share of investment outlays of this sector in public expenses constitutes more than 50%. Comparing the investment expenditure of the local government in Poland with other OECD countries, it can be inferred that the Polish rates are among the highest ones. This article aims at presenting the investment size and direction of the local government sector in Poland compared to the OECD countries in 2007—2013 and their importance in the creation of economic activity.

Economic crises affecting different parts of the world have forced world leaders to seek new paths of development, taking into account the needs of environmental protection and prevention of adverse effects of human activities. One of these roads may be "green growth" leading to the achievement of "green economy". Monitoring the state of green economy in Poland is possible due to certain indicators, among which is defined the group of measures relating to economic opportunities and policy responses. The aim of this article is to present the mentioned above group of indicators. The article is divided into two parts. The first one shows the theoretical issues relating to the green economy and indicators to measure it, with particular emphasis on the selected group. While the second is devoted to presenting the Polish situation in the background of other European Union countries in terms of the indicators of the economic opportunities and policy responses.

The main objective of this paper is to determine the substance of equalization systems and the causes and effects of their use in local finances, as well as the analysis of the differences of existing equalization mechanisms in selected countries. However, the specific objective is the identification of the key drawbacks and dysfunctions of the equalization system in Poland and to propose specific recommendations in the context of introducing necessary reforms. The authors of the paper present the view that firstly, actions should be undertaken to strengthen the financial autonomy of Polish local government entities, and only later, as a result, build a new equalization system adapted to the level of revenue and expenditure independence and different expenditure needs of local government in Poland.

The main objective of this article is to determine the substance of equalization systems and the causes and effects of their use in local finances, as well as the analysis of the differences of existing equalization mechanisms in selected countries. However, the specific objective is the identification of the key drawbacks and dysfunctions of the equalization system in Poland and to propose specific recommendations in the context of introducing necessary reforms. The authors of this article present the view that firstly, actions should be undertaken to strengthen the financial autonomy of Polish local government entities, and only later, as a result, build a new equalization system adapted to the level of revenue and expenditure independence and different expenditure needs of local government in Poland. Adapted from the source document.