Article 2024
Authors / editors: Małgorzata Ofiarska
Published in: Studia Administracyjne
14 grudnia 2023 r. zorganizowano na Wydziale Prawa i Administracji Uniwersytetu Szczecińskiego, w formie hybrydowej, seminarium naukowe pt. Władztwo gminy w zakresie opłat lokalnych – aspekty ustrojowe i daninowe. Intencją organizatorów seminarium naukowego była prezentacja wielo…
DOI: 10.18276/sa.2024.20-08 · ISSN: 2080-5209
Article 2018
Authors / editors: Paweł Reczulski
Published in: Ekonomiczne Problemy Usług
Local government units maintain a strict and inflexible budgetary policy, very often insufficient for the tasks and objectives set out in the scope of spending funds for the implementation of the most important needs. State budget determination mechanisms for a given local govern…
DOI: 10.18276/epu.2018.133/1-21 · ISSN: 1896-382X
Article 2018
Authors / editors: Paweł Mańczyk
Published in: Ekonomiczne Problemy Usług
The subject of this paper is the analysis of financial and fiscal sovereignty of municipality. Financial and fiscal sovereignty of municipality are important elements of the wider category which is independence of municipality. The purpose of this paper is to characterize the mun…
DOI: 10.18276/epu.2018.133/1-17 · ISSN: 1896-382X
Article 2018
Authors / editors: Małgorzata Gorzałczyńska-Koczkodaj, Rafał Koczkodaj
Published in: Ekonomiczne Problemy Usług
The article provided the characteristics of particular types of designated subsidies, with regard to their specific character of the public expense category. The amount of the subsidies donated to various purposes in the years 2014-2018 was also analysed on the basis of the budge…
DOI: 10.18276/epu.2018.133/1-09 · ISSN: 1896-382X
Article 2018
Authors / editors: Kamil Borowski
Published in: Ekonomiczne Problemy Usług
The article examines the level of income and expenditure of communes in 2014–2017. The article’s content includes research on changes that took place in the amount of income and expenditure in communes in Poland in 2014–2017. The subject’s literature, standards and legal regulati…
DOI: 10.18276/epu.2018.133/1-03 · ISSN: 1896-382X
Article 2018
Authors / editors: Mateusz Wiślański, Wojciech Drożdż
Published in: European Journal of Service Management
The following work captures the spectrum of offered incentives for stimulating the electric vehicles uptake in the most significant economies of the world. The paper contains description of popular means of stimulation along with the effects that they have taken on the society an…
DOI: 10.18276/ejsm.2018.27/2-64 · ISSN: 2450-8535
Article 2018
Authors / editors: Sebastian Gnat
Published in: Studia i Prace WNEiZ US
The system of taxation of urbanized real estate in Poland is based on the area (in the case of taxation of land) and usable area (in the case of buildings and premises). In many countries, including some post-socialist countries, the taxation system is based on the value of prope…
DOI: 10.18276/sip.2018.54/3-12 · ISSN: 2450-7733
Article 2018
Authors / editors: Aurelia Bajerska, Mateusz Czerwiński
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of the study was to assess the validity of solutions introduced under the Act dated 27 October 2017 amending the act on local taxes and fees.
Design/methodology/approach – Mainly literature study and analysis of normative acts were used. Subject was inspire…
DOI: 10.18276/frfu.2018.92-37 · ISSN: 2450-7741
Article 2018
Authors / editors: Barbara Wieliczko
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The aim of the article is to present the state of current knowledge concerning the advantages and disadvantages of fiscal federalism. The recent global financial crisis was an impulse to verify the current assessment of these advantages and disadvantages.
Design/method…
DOI: 10.18276/frfu.2018.92-41 · ISSN: 2450-7741
Article 2018
Authors / editors: Małgorzata Dworakowska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The goal of this article is to present conditions for the operation of Poland’s local government units in the 2007–2016 period from the perspective of these entities’ finances. The subject is considered with regard to major changes which took place in the economic envir…
DOI: 10.18276/frfu.2018.92-39 · ISSN: 2450-7741
Article 2018
Authors / editors: Iwona Koza
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – In this article I will present a brief introduction to the issues of innovation, intellec-tual capital, knowledge-based economy and entrepreneurship and human resources management.
Design/Methodology/approach – Sentinel research results were presented relating to Pol…
DOI: 10.18276/frfu.2018.91-35 · ISSN: 2450-7741
Article 2017
Authors / editors: Paweł Felis
Published in: Współczesne Finanse
Purpose – An attempt to provide a systemic approach to the possibility of rationalizing local taxes. Research methodology – theoretical-practical study.
Findings – The reform of local taxes should be based on to the theory of optimal taxation and consider the postulates of local…
DOI: 10.18276/wf.2017.1-01 · ISSN: 2544-199X
Article 2017
Authors / editors: Jolanta Zawora, Paweł Zawora
Published in: Ekonomiczne Problemy Usług
The article aims to assess the municipal capacity to finance investments in Podkar¬packie Voivodeship and to compare these abilities with those possessed by the rest of Polish municipalities. The analysis covers the period from 2012 to 2014. Besides factorial analysis comparative…
DOI: 10.18276/epu.2017.129-23 · ISSN: 1896-382X
Article 2017
Authors / editors: Zbigniew Ofiarski
Published in: Ekonomiczne Problemy Usług
A municipal council is authorized exclusively to enact fiscal and regulatory instruments supporting new investment under adopted regional aid programs. These may include exemptions from real estate taxation and taxation on certain means of transportation used by entrepreneurs who…
DOI: 10.18276/epu.2017.129-17 · ISSN: 1896-382X
Article 2017
Authors / editors: Kamil Borowski
Published in: Ekonomiczne Problemy Usług
The article examines the level of capital expenditures of cities with powiat status from the Łódzkie Voivodeship in the years 2012-2015. The types of expenditure were compared, the level of expenditures per capita was calculated and the share of investment expenditures in total e…
DOI: 10.18276/epu.2017.129-03 · ISSN: 1896-382X
Article 2017
Authors / editors: Adam Adamczyk, Dawid Dawidowicz
Published in: Ekonomiczne Problemy Usług
The purpose of the article is to answer the question whether the voivodeship cities sig¬nificantly differentiate the rates of property tax and what factors can influence on differences in the property tax rates. In the study were used the Pearson's correlation coefficient and War…
DOI: 10.18276/epu.2017.129-02 · ISSN: 1896-382X
Article 2017
Authors / editors: Marian Kachniarz
Published in: Studia i Prace WNEiZ US
Self-government financing should be based on such distribution of resources to realize the idea of equal and fair access to public goods and services. The aim of this article is income disparities analyze of municipal in Poland in the context of the efficiency of fiscal compensat…
DOI: 10.18276/sip.2017.49/1-15 · ISSN: 2450-7733