Wyniki wyszukiwania - Biblioteka Nauki

1

The Financial and Legal Nature of Quasi-Grants Transferred to Polish Local Government Units from State Government Earmarked Funds

100%

Ostrowska A.

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nr 2

249-265

EN

In the field of public finance, earmarked funds are regarded as a versatile instrument for funding public tasks, and an important complement to the traditional budgetary system. They were deliberately and extensively implemented in Poland during the COVID-19 pandemic crisis in 2020, as well as the refugee crisis in 2022. The funds earmarked by the state government, which were created at Bank Gospodarstwa Krajowego at that time, proved to be an efficient and prompt approach in tackling the crisis and promoting local development. These funds were directed towards local investments by local governments, who were amongst their beneficiaries. This development was aided by allocating part of the COVID-19 Response Fund to investment expenses as freely designated by local authorities. Given their prior experience with using European Union funds, Polish local governments efficiently and promptly adjusted their financial management from the budget economy to the fund economy. Local governments have obtained earmarked funds which have become a significant source for funding local investments. However, these funds lack unambiguous regulation in Polish public finance law. This paper aims to illustrate the role of state government earmarked funds, which are established outside the public finance sector in Poland, in creating the budget economy for local governments. An additional aim is to determine the legal and financial characteristics of the resources within these funds in the light of the regulations outlined in the Polish public finance law.

2

The Legal Nature of Subsidy Relations Between the State and the Local Government in the Light of the Case Law of the Constitutional Tribunal and Courts

100%

Ostrowska A.

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nr 1

189-207

EN

In the discourse on the reform of the finances of local government units in Poland, which has been ongoing since the beginning of 2024, there has been a proposal to abolish the historical division of local government tasks into their own tasks and the state government administration tasks assigned to local government units. This postulate, which is quite surprising from the constitutional point of view, becomes particularly justified after analysing the long-term subsidy disputes between the state (State Treasury) and local government units of all levels (lasting since the beginning of the first local government reform in 1990). It can be assumed that the above postulate appeared as a response to numerous rulings of common courts, administrative courts and the Constitutional Tribunal on targeted subsidies granted to local government units from the state budget, most of which, unfortunately, were unfavourable to these units. In particular, the case law on targeted subsidies for public administration tasks, despite the commission nature of these subsidies, has systematically revealed and confirmed the strong inequality of the parties to the subsidy legal relationship between the state and local government. This has led to a widespread acceptance of the phenomenon of co-financing of the costs of the implementation of state tasks by local governments and, at the same time, to a general discussion on the legal admissibility of such co-financing. The purpose of the article is to analyse the legal nature of the subsidy relations between the state and local governments and to indicate the direction of their urgent reform (modification). The above analysis was carried out on the example of targeted subsidies granted to Polish local government units for the implementation of tasks delegated (commissioned) from the scope of state administration – based on court decisions and the case law of the Constitutional Tribunal made in this regard. The analysis used a dogmatic method (literature research) and an empirical method based on the study of judgments and decisions of administrative courts, common courts and the Constitutional Tribunal.

3

Strona tytułowa i spis treści

63%

Ostrowska A.

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tom 67

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nr 1

4

Ograniczenia praw i wolności człowieka a kondycja zdrowotna i zadowolenie z życia w czasie pandemii COVID-19

51%

Chwaszcz J. , Niewiadomska I. , Ostrowska A.

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nr 18 (1)

33-51

EN

The article presents the discussion between the freedoms and human rights resulting from the Constitution of the Republic of Poland and the limitations related to the COVID-19 pandemic and analyzes the impact of these limitations on the physical and mental health of citizens. The article presents research conducted on a sample of 523 people on the mental and physical condition of the respondents and their relationship with the perception of limitations, hopelessness and the use of psychoactive substances. The article ends with the practical implications of the research.

PL

Artykuł dotyczy rozważań pomiędzy wolnościami i prawami człowieka wynikającymi z Konstytucji RP a ograniczeniami związanymi z pandemią COVID-19 oraz analizuje wpływ tychże ograniczeń na zdrowie fizyczne i psychiczne obywateli. W artykule zaprezentowano badania przeprowadzone na próbie 523 osób dotyczące kondycji psychicznej i fizycznej osób badanych i ich związków ze spostrzeganiem ograniczeń, poczuciem beznadziejności oraz używaniem substancji psychoaktywnych. Artykuł zakończono implikacjami praktycznymi wynikającymi z badań.