Article 2025
Authors / editors: Bartosz Namieciński, Dominika Trzeszczoń
Published in: Studia Maritima
As of 1 January 2007, the tonnage tax was introduced in the Republic of Poland. This tax, as an instrument of state policy, was intended to restore the comparability of the tax burden on shipowners in Poland with the tax burden in countries with so-called “flags of convenience.” …
DOI: 10.18276/sm.2025.38-12 · ISSN: 0137-3587
Article 2024
Authors / editors: Tomasz Dubowski
Published in: Acta Iuris Stetinensis
Regulation (EU, Euratom) 2020/2092 of the European Parliament and of the Council of 16 December 2020 on a general regime of conditionality for the protection of the Union budget entered into force in January 2021. It seeks to establish mechanisms necessary to protect the Union bu…
DOI: 10.18276/ais.2024.51-08 · ISSN: 2083-4373
Article 2024
Authors / editors: Tomasz Dubowski
Published in: Acta Iuris Stetinensis
Regulation (EU, Euratom) 2020/2092 of the European Parliament and of the Council of 16 December 2020 on the general system of conditionality to protect the Union budget entered into force in January 2021. It essentially aims to establish the mechanisms necessary to protect the Un…
DOI: 10.18276/ais.2024.51-07 · ISSN: 2083-4373
Article 2024
Authors / editors: Abdulrasheed Abdulyakeen, Muhammad Rabiu
Published in: Acta Politica Polonica
The paper examined and articulated some measurable instruments and conditions for effective management of autonomy for local government in Nasarawa State. This is with a view to investigating the challenges of efficient and effective management of this level of government. The me…
DOI: 10.18276/ap.2024.57-01 · ISSN: 2451-0432
Article 2023
Authors / editors: Daniel Wacinkiewicz, Jakub Baranowski
Published in: Acta Iuris Stetinensis
The basic research objective of this study was made the question of whether the applicable provisions of Polish law protect the legal interest of a citizen who submitted a winning proposal for a task in the civic budget procedure, when this was not included in the municipal budge…
DOI: 10.18276/ais.2023.46-01 · ISSN: 2083-4373
Article 2023
Authors / editors: Daniel Wacinkiewicz, Waldemar Jagodziński
Published in: Acta Iuris Stetinensis
Participatory budgeting is a multidisciplinary issue that attracts attention of various professionals, including lawyers, administrators, sociologists, and even economists. Due to the participatory potential inherent in this institution, it is currently one of the most important …
DOI: 10.18276/ais.2023.46-06 · ISSN: 2083-4373
Article 2022
Authors / editors: Daniel Budzeń
Published in: Europa Regionum
The purpose of this paper is to present the approach of the Association of Polish Cities to the financial analysis of development projects planned by local government units in Poland. The applied solution is characterised by a comprehensive analysis of budget data including finan…
DOI: 10.18276/er.2022.38-14 · ISSN: 1428-278X
Article 2021
Authors / editors: Michał Ostrowski
Published in: Acta Iuris Stetinensis
The aim of the article is to analyse the changes made to the structure of the stabilizing expenditure rule in 2020 and to outline their impact on the shape of this rule in 2020–2021. These assumptions are followed by analyses of legal acts that introduce the key modifications. Su…
DOI: 10.18276/ais.2021.34-06 · ISSN: 2083-4373
Article 2019
Authors / editors: Jakub Baranowski
Published in: Studia Administracyjne
A growing awareness of civic participation resulted in the fact that, at the turn of the 20th and 21st century, local authorities of the world’s countries decided to hand over some social tools to citizens. This article presents one of the most important participatory tools – par…
DOI: 10.18276/sa.2019.11-01 · ISSN: 2080-5209
Article 2019
Authors / editors: Kamil Krauschar
Published in: Acta Iuris Stetinensis
The abstract contains general issues regarding the admissibility of making budget changes by the deputy head of the commune head (mayor, president) of the commune (city) office. Divergent positions of administrative courts have been presented, both of which are in favor of the po…
DOI: 10.18276/ais.2019.26-04 · ISSN: 2083-4373
Article 2019
Authors / editors: Adam Drozdek, Katarzyna Machalica-Drozdek
Published in: Acta Iuris Stetinensis
Poland’s accession to the European Union has brought numerous changes at various law levels, namely within the financial law. It is unquestionable that the biggest changes regarding budget settlements have been observed in the customs law, from duties. The Polish customs regulati…
DOI: 10.18276/ais.2019.26-03 · ISSN: 2083-4373
Article 2019
Authors / editors: Urszula Gronek
Published in: Studia i Prace WNEiZ US
The article has a research character. Its main goal is to characterize the resources and ways of using free time for Poles in the age of 60 plus. The basis for deliberations is secondary research, including literature studies, analysis of statistical publications and research rep…
DOI: 10.18276/sip.2019.56-05 · ISSN: 2450-7733
Article 2019
Authors / editors: Magdalena Bentkowska
Published in: Central European Journal of Sport Sciences and Medicine
The study involved 50 ex-cyclists at age 22-66, there were 17 women and 33 men. This survey-based study was performed using two standardized tools: Health Behaviour Inventory (IZZ) and The questionnaire on daily routines (chronocard).The most of the studied group (58%) undertook …
DOI: 10.18276/cej.2019.1-08 · ISSN: 2300-9705
Article 2018
Authors / editors: Jolanta Barbara Jabłonkowska, Bogusław Stankiewicz
Published in: European Journal of Service Management
Low-budgeting is one of the most important pillars of backpacking. It is considered to be the primary determinant of this type of travel. Because the cheapness, economic efficiency of spending money, the calculation of expenditure, determines the practical dimension of this type …
DOI: 10.18276/ejsm.2018.26-15 · ISSN: 2450-8535
Article 2018
Authors / editors: Agnieszka Paluch-Dybek
Published in: Współczesne Problemy Ekonomiczne
Taxes are the essential part of state budget. State budget is the main tool of fiscal policy in every country. It is the most important part of the government, whose primary function is to finance public goods. Every natural person is obliged to pay taxes, they are collected non-…
DOI: 10.18276/wpe.2018.18-06 · ISSN: 2081-9579
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: Małgorzata Ofiarska
Published in: Ekonomiczne Problemy Usług
. Starting from January 1, 2010, self-government budgetary establishments may be created, but the powers of the bodies of local self-government units (units) have been significantly reduced in terms of their creation or transformation. The restrictions are of a subjective and obj…
DOI: 10.18276/epu.2018.133/1-18 · ISSN: 1896-382X
Article 2018
Authors / editors: Maria Klonowska-Matynia, Radosław Sobko
Published in: Ekonomiczne Problemy Usług
The article is of a theoretical and empirical nature. The main purpose of the article was to verify the existence of a relationship between the level of expenditure and tax revenue per capita of a given local government unit. In the study for real income, the state of tax revenue…
DOI: 10.18276/epu.2018.133/1-13 · 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: Agnieszka Paluch-Dybek
Published in: Ekonomiczne Problemy Usług
This study is of descriptive and explanatory character. It refers to the presentation of income of Lubuskie local government units in 2015–2016 in the area of financial independence and depiction of income items in the budget structure of municipalities. The aim of the study is t…
DOI: 10.18276/epu.2018.133/2-09 · ISSN: 1896-382X
Article 2018
Authors / editors: Beata Meyer
Published in: European Journal of Service Management
Modern and competitive cities must offer their residents the highest possible quality of living, which is directly related to the character and quality of urban space, especially space of recreation. What hence becomes of key importance is the shaping of urban space which is attr…
DOI: 10.18276/ejsm.2018.27/2-35 · ISSN: 2450-8535
Article 2018
Authors / editors: MAŁGORZATA ĆWIEK, AGNIESZKA WAŁĘGA
Published in: Ekonomiczne Problemy Turystyki
The aim of the study is to get to know regularities in the matter of forming the household expenditures on group tourism. In the study an attempt to identify socio-economic factors influencing group tourism has been undertaken. The level of expenditure on group tourism and its sh…
DOI: 10.18276/ept.2018.2.42-06 · ISSN: 1644-0501
Article 2018
Authors / editors: Marcin Kaczmarek
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The article purpose is to present the level of use of information coming from the accounting by employees of public sector.
Design/Methodology/approach – The study concerned areas: budget planning, accounting, analysis, management information.
Findings – When analyzi…
DOI: 10.18276/frfu.2018.94/1-11 · ISSN: 2450-7741
Article 2018
Authors / editors: Magdalena Barańska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The aim of this article is to present the results of empirical research carried out among students of part-time studies in the field of "Finance and accounting" in the specialty "IT in business", conducted at the University of Economics in Wroclaw. The study was aimed a…
DOI: 10.18276/frfu.2018.94/1-15 · ISSN: 2450-7741
Article 2017
Authors / editors: Grażyna Ancyparowicz
Published in: Ekonomiczne Problemy Usług
This study presents an evaluation of the impact of the European Union structural funds on the dynamics of investments in the public sector and enhancement of investments in the private enterprise sector in Poland. Based on the state's balance of payments data and the reports on t…
DOI: 10.18276/epu.2017.129-01 · ISSN: 1896-382X
Article 2017
Authors / editors: Bistra Vassileva
Published in: Europa Regionum
Reference budgets are considered to be an instrument to build consensus
in society about what is an adequate income. The predominant notion states that they
should show the private minimum costs of adequate baskets of goods and services, so
that after tax household incomes can…
DOI: 10.18276/er.2017.30-06 · ISSN: 1428-278X
Article 2017
Authors / editors: Anna Stec
Published in: Europa Regionum
The strategic objective of urban policy is to generate economic growth and create jobs. There is connections between business entities and spatial management. Spatial structure should foster the development of entrepreneurship. On the other hand, economic operators have a share i…
DOI: 10.18276/er.2017.32-04 · ISSN: 1428-278X
Article 2017
Authors / editors: Anna Zienkiewicz
Published in: Ekonomiczne Problemy Usług
The effectiveness of the activities carried out by public organizations is different from business efficiency. An important part of the management of any organization is its diversity due to its nature and the purpose of the action. This article was written by applying the method…
DOI: 10.18276/epu.2017.127-32 · ISSN: 1896-382X
Article 2017
Authors / editors: Małgorzata Stawicka
Published in: Ekonomiczne Problemy Usług
Departments of auxiliary activities, departments supporting the implementation of the statutory tasks to which the company was founded, generate certain costs. The level of these costs depends on many factors. For example, significant wear and tear of a machine park may require m…
DOI: 10.18276/epu.2017.127-27 · ISSN: 1896-382X
Article 2017
Authors / editors: Halina Chłodnicka
Published in: Ekonomiczne Problemy Usług
Management is the process that determines the effective running of the business and the prospects for the development of the enterprise. Budgeting is a continuous process that requires constant looking into the future and analyzing. Here are considerable difficulties in the coord…
DOI: 10.18276/epu.2017.127-06 · ISSN: 1896-382X