Suchergebnisse

In the implementation of fiscal policy, public authority used many kinds of fiscal instruments. Except direct expenditures in achieving the policy objectives, many countries use tax preferences, tax reliefs which are called tax expenditures. Those instruments seem to be very similar, so they are often considered to be substitutes. However, because of their specificity, TEs seem to be less transparent and often beyond social control. Therefore, in implementing the principle of transparency of fiscal policy, it seems necessary to compare current instruments with their current control. ; W realizacji polityki fiskalnej wykorzystywane jest szerokie instrumentarium narzędzi władzy publicznej. Oprócz bezpośrednich wydatków budżetowych w osiąganiu celów tej polityki stosowane są konstrukcje określane mianem tax expenditures. Instrumenty te wykazują wiele podobieństw między sobą, dlatego często uznawane są za substytucyjne. Jednak ze względu na swoją specyfikę TEs wydają się być mniej transparentne i często pozostają poza kontrolą społeczną. Z tgo powodu w realizacji zasady transparentności polityki fiskalnej wydaje się być konieczne bieżące porównywanie stosowanych instrumentów wraz z bieżącą ich kontrolą.

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.

Competitiveness at the firm level is a subject of interest not only to managers and policy makers but also academics. An effective functioning under the conditions of new economy requires from the enterprises to develop their core capabilities and talents along with the ability to quickly identify and seize the opportunities generated by market environment. The implementation of such an approach allows the creation and sustain of economic surpluses in the long-run. The paper aims to examine the profitability of enterprises in Poland which is regarded in the context of absorption of EU funds in years 2007-2013. Taking into account that Poland became one of the largest beneficiaries, it is worth analyzing the impact of EU funding on the economic performance of Polish enterprises. The paper offers a critical reflection on the relationship between the absorption of EU funds and Polish enterprises competitiveness on the basis of the content analysis literature and statistical data derived from the European Commission, the Central Statistical Office and the Ministry of Infrastructure and Development. It is assumed simultaneously that the competitiveness of enterprises is expressed in the term of profitability rates. In spite of limitations which relate to the adopted definition of competitiveness and the short period of the conducted analysis concerning the key relationship, the paper contributes to the debate on the significance of EU Funds in the process of building modern and innovative economy.

Purpose – The article aims to present the main changes in the financing of municipalities in Poland resulting from the implemented "Polish Deal" and "Polish Deal 2.0" programs and to assess the consequences of their introduction for the financial autonomy of municipalities. Research method – The article will use methods typical of social sciences, i.e. the method of empirical cognition, in particular observation, comparison, and measurement. The authors will compare the amount of loss of revenue of municipalities resulting from the reduction of their revenue from share in PIT with the amount of "compensation" in the form of a development part of the general subsidy and will assess their impact on the financial autonomy of municipalities. Results – A significant loss of own revenue from the share of municipalities in PIT is to be compensated by revenue under the development part of the general subsidy. However, even the cumulative equalised compensation, which is unlikely to occur, will lead to a reduction in the financial autonomy of municipalities. The proposed construction of the development part of the subsidy will favour units with funds for the implementation of property expenditures, and at the same time, the upper limits of its allocation will restrict the acquisition of funds by the largest units in terms of investment potential. Although shares in taxes constituting central budget revenue are not a source of revenue that clearly has a positive impact on the financial autonomy of municipalities, their replacement with an additional part of the general subsidy will contribute to further limitiations of this autonomy, which should be the foundation of the local government. Originality/value/implications/recommendations – It seems necessary to undertake a broad discussion on the reconstruction of the system of financing municipalities and other local government units in Poland. The system does not currently provide an appropriate revenue structure for the entities and does not favour the sustentation of one of the basic principles of operation – financial autonomy.