Wyniki wyszukiwania - Biblioteka Nauki

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Rola funduszy celowych w finansowaniu działań ekologicznych

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Burzyńska D. , Uniwersytet Łódzki K. F. i. B.

Acta Universitatis Lodziensis. Folia Oeconomica

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2006

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tom 197

EN

Ecological funds are becoming an active stimulator and coordinator in the action taken to improve the natural environment and to develop proecological investments in Poland. They are also one of the fundamental sources of financing them. Their action creates the conditions furthering the proper investments in the scopc of national programs fог the benefit of ecology. In connection with the necessity of putting into effect the accession obligations, the role of the National Fund and of the province funds of environment protection must be changed from the hitherto passive realizer of the objectives of ecological policy of the state into the institution actively creating investment processes in Poland, further intensified development of the Polish system of financing the environment protection towards essential diversification of sources and forms of financing proecological investments is becoming indispensable. The greatest part can be played by the National Fund of Environment Protection and Water Management along with other ecological funds. Accession obligations require new system solutions of ecology on the part of financing institutions and Polish investors.

2

System podatkowy na Ukrainie

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Marczak J. , Uniwersytet Łódzki K. F. i. B.

Acta Universitatis Lodziensis. Folia Oeconomica

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2006

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tom 197

EN

Our discussion intends to present the Ukrainian tax system. This goal is justified by the very limited knowledge of the topic, despite the Ukraine being one of Poland’s largest neighbours, both regarding the size of her territory and the number of population. The Ukraine certainly represents a very interesting and promising market. After the Ukraine became an independent stale in 1991, her lax system has been distinctly modified compared with fiscal solutions operated in the USSR. However, the system is still in need of adjustments to the economic system. The following levies are collected in the Ukraine: taxes, fees, customs duties and deductions. The levies are divided into central and local finance, but the division is somewhat unclear. Some taxes (levies) are paid to both the central budget and to municipal budgets. In addition, in the construction of some taxes or fees, e.g. in the simplified tax systems, one tax is replaceable by a dozen of other taxes and fees and it is distributed among the central budget, local budgets and pension funds. In today’s Ukraine, the following taxes are collected: personal income tax, value added tax, corporate income tax, cxcise taxes, tax on advertisements, municipal tax, tax on means of transport and tax on additional business activity. The taxes co-exist with a large number of fees. A general review of the Ukrainian tax system allows to conclude that it is more complicated than its Polish equivalent. The main difference is the higher number of fees. Its characteristic feature is the absence of two taxes that can be found in the Polish tax systems and in systems operated in the developed countries: the estate and gift tax and the real estate tax. In the Ukraine taxes account for about 70% of the budget revenues, with VAT being the most significant (30%) and the corporate income tax making up approx. 20%. The personal income tax is nominal: it represents slightly above 1%! Remove selected

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Wypełnianie fiskalnych kryteriów zbieżności w Polsce

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Wojciechowska-Toruńska I. , Uniwersytet Łódzki K. F. i. B.

Acta Universitatis Lodziensis. Folia Oeconomica

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2006

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tom 197

EN

Poland has acccpted a formally new framework of the fiscal rules since the accession to UE. Complying deficit and debt criteria (3% GNP fог deficit and 60% GNP for debt) are - compulsory and under partly penally of reducing Cohesion Fund. I'he real fiscal convergence criteria in Poland are a little bit differ from the same average of other new State Members. Poland has a problem with deficit criteria. It is slightly above limit. However, two years before entry to EMU, a few State Members of UE had not complied the fiscal criteria, too (Greece and Spain). There are some restraints of complying the fiscal criteria in Poland in 2004: structural problems of public expenditures, a partial financing of UE programe, a UE fee, a high rate of euro related to zloty (increase the amount of the foreign part of Polish public debt), the different methods of accounting the amount of budgetary deficit and public debt. According to assessment, Poland is lo comply fiscal convergence criteria in 2006 and three years later it will have the chance of the automatic entering to Euro zone.

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Kredyty preferencyjne w procesach redystrybucji

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Bogus A. , Uniwersytet Łódzki K. F. i. B.

Acta Universitatis Lodziensis. Folia Oeconomica

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2006

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tom 197

EN

The article focuses on the problem of redistribution effects on the credit market. The main issue concentrates on the role of interest rate as an instrument of redistribution in public finance. The scale of redistribution effects on the credit market and funding a benchmark for preference pricing is of greatest importance. The existence of preference credits is strictly connected with finding appropriate mechanisms which could neutralize possible effects on the banks’ financial balance. Disputing possible solutions in this respect is one of the main aims of the above article.

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Podatek dochodowy od osób fizycznych w świetle systematyki zmian w podatkach

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Ślebocka M. , Uniwersytet Łódzki K. F. i. B.

Acta Universitatis Lodziensis. Folia Oeconomica

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2006

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tom 197

EN

There are plenty of reasons for which tax rights arc changed. One of the reason is change in extent of political and economical system in the country. According to every very new decree taxation is being changed and adapted lo be consistent with political and economical policy which forces different rules in tax policy. However either current political system or economical one is stable they both are often said to be improved what is usually joined with necessity of changing taxation. The income tax act passed in July 26th 1991 has forced lor 12 years and it’s obligation is to make taxation changes approved in 2004 understandable and comprehensible from the national budget and taxpayers point of view.

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Przedsiębiorstwo społeczne i jego rola w gospodarstwie

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Kietlińska K. , Uniwersytet Łódzki K. F. i. B.

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EN

The developed countries as well as Poland face negative economic and social problems like unemployment, poverty, disability. This problems make governments seek new forms and methods to alleviate them. It is the reason why new organizational forms of mix, hybride character have been created. Social enterprise is one of them. The goal of this paper is to evaluate the scope of social enterprises in Poland on the background of solutions adoptod in other European Union countries. Social enterprise is quite new form of organization. In the literature of the subject it appeared in the 1990-ties. The term has only theoretical meaning. Particular countries give it different names and interpretation. It is so important in this circumstances to present attempts to define social enterprise, its scope and kinds of activity in some EU countries and in Poland.

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Dostosowanie polskich przepisów prawa podatkowego w zakresie po datku od towarów i usług do standardów Unii Europejskiej

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Kuchciak l. , Uniwersytet Łódzki K. F. i. B.

Acta Universitatis Lodziensis. Folia Oeconomica

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2006

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tom 197

EN

According to the treaty signed on December 16th 1991 by Poland with the European Community Poland was obligated to harmonize its tax law regulations to European standards. Article 93 of the Treaty establishing the European Community and over 20 directives introduced by the European Commission form the basis for the VAT ad aptation in Poland. Meeting official regulations of the European Union Poland introduced a special tax law regulation on March 11th 2004, which added new regulations for organization, complementation and modernization Polish tax system.

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Strukturalna nierównowaga finansów publicznych w Polsce

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Piotrowska-Marczak K. , Uniwersytet Łódzki K. F. i. B.

Acta Universitatis Lodziensis. Folia Oeconomica

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2006

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tom 197

EN

The article attempts to prove that public financc in Poland is imbalanced. To do this, data is presented that describe: changes in the GDP level, national budget’s deficit, sources employed to cover the deficit, including funds offered by privatisation, modifications in the structure of budget’s revenues and spending.

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Obsługa finansowa jednostek samorządu terytorialnego w strategiach banków

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Czajkowska A. , Uniwersytet Łódzki K. F. i. B.

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EN

Local governments (JST) remain in a centre of banks’ interest as good, reliable customers. The banks’ policy in range to gain over communes as customers concerns on temporary marketing actions, as well as the realization of far-reaching strategic purposes. The aim of article is to present chances for banks in range of guiding out strategics on financial services for the JST. There was an assumption undertaken, th at banks can not confine on traditional, basic services, but they should search for new products and possibilities to win competitive fight of extremely valuable sector of JST (from the point of view of actual and potential needs, financial resources and cash flows). It was proved in the article th at banks should offer to local governments’ a range of corporate and investment banking services as well as assets management. Moreover banks can help in implementation tasks of JST as well as the achieving of willful aims, through assurance of wide range of complex, easily accessible financial and consultative services on competitive terms. The banks ought to provide the specific consultative services, especially directed on improvement of the short-term financial resources management of local government.

10

Programy strukturalne Unii Europejskiej skierowane do jednostek samorządu terytorialnego

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Hajdys D. , Uniwersytet Łódzki K. F. i. B.

Acta Universitatis Lodziensis. Folia Oeconomica

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2006

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tom 197

EN

The article is about structural funds of UE for Poland and for the local government. Discus bind investmenty aims embrace structural funds of UE. Imperf activity indispenale to work investmenty programms finances for structural funds of UE and sums th at the government and the local government will get in 2000-2006 years.

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Konstrukcja subwencji ogólnej dla jednostek samorządu terytorialnego w Polsce i jej ocena

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Guziejewska B. , Uniwersytet Łódzki K. F. i. B.

Acta Universitatis Lodziensis. Folia Oeconomica

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2006

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tom 197

EN

There have been many changes in the framework of general grant for local-self government in Poland since 01.01.2004. The amount of general grant consists of three parts: the equalizing, the balancing and the educational part for gminas and poviats, and the equalizing, the regional and educational part for voivodcships. The new solutions have been appeared in this framework: - enlargement of the equalization mechanism to protect the economically weaker selfgovernments, - widening the horizontal distribution elements, - the connection between the mechanism of the granting and macro-economical indicators like GNP, the level of unemployment.

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Efektywność strategii rozwoju gospodarczego gmin w regionie łódzkim, na wybranych przykładach

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Pastusiak R. , Uniwersytet Łódzki K. F. i. B.

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EN

This article is trying to define conditions which cause success of development strategy communities in region of Lodz. In publication were shown tree communities, Kleszczow, Lodz and Piotrkow Trybunalski. Authorities trying to create good environment for investors. Main encouragement it is: tax exemption, privileges Special Economic Zone, administrative help, offer of attractive industrial land. Value of new investments in region of Lodz growing very quick and Lodz is calling new Silicon Valley.

13

Działalność pożytku publicznego jako forma organizacji usług społecznyc

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Kietlińska K. , Uniwersytet Łódzki K. F. i. B.

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EN

Poland belongs to this groups of countries that have entered the rough path of building a democratic state and civil society. A characteristic features of a democratic state is creation of private organizations, independent of the state, that express the will of the citizens. The democratic state’s institutions that Poland has reactivated today are foundations and associations. A relevant act made effective March 26, 2003 allowes to extend the range of the institutions to include public benefit organizations. The paper tries to evaluate how positive introduction of public benefit organizations contribute to increase investment in human capital. Public benefit organizations can be evaluated hypothetically, during the attempt to identify the advantages and barriers related to the introduction of this form of organizing and financing investments in human capital.

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Rola decentralizacji w realizacji funkcji finansów publicznych

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Bywalec G. , Uniwersytet Łódzki K. F. i. B.

Acta Universitatis Lodziensis. Folia Oeconomica

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2005

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tom 185

EN

In the literature on the subject of economy there are three functions of public finance described: stabilazing, redistributing and allocating. Effectiveness of realization of the abovementioned functions depends to a large extent on the political system of a given country, especially on the degree to which it is decentralized. In the article the author embarks on an attempt to identify the advantages and disadvantages of decentralization of particular public finance functions and in effect to show which of the functions can be more effectively realized by the central authorities and which of them can be decentralized that is transfered to the local authorities.

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Obligacje przychodowe źródłem finansowania potrzeb inwestycyjnych jednostek samorządu terytorialnego

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Kaźmirski A. , Uniwersytet Łódzki K. F. i. B.

Acta Universitatis Lodziensis. Folia Oeconomica

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2005

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tom 185

EN

Local authorities are responsible for serving needs of lheir inhabitants. They have to maintain and invest in fixed assets to perform their duty and to assure the highest quality of their services including social care system, public transport, road maintenance, electricity and water supply, etc. While choosing instruments which can be used to finance these services, local authorities should take into the consideration the level of the debt/income ratio. In Poland the debt/income ratio limit referring to local authorities’ budgets amounts 60%. In case of high indebtedness they should search for instruments which are not included in this limit. Revenue bonds meet this requirement. This paper analyzes the use of revenue bonds as a long-term source of financing municipal investments. I begin by briefly reporting the current investment situation o f local authorities in Poland showing data of their potential demand for investments. Next I review the experience in use of revenue bonds in the very innovative US market. Then I pay special attention to the problem of indebtedness of municipalities in Poland. I conclude by emphasizing that issuing of revenue bonds would have important implications for investment strategies of institutional investors and development of Polish capital market.

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Osłona podatkowa a opłacalność leasingu

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Konieczny Z. , Uniwersytet Łódzki K. F. i. B.

Acta Universitatis Lodziensis. Folia Oeconomica

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2005

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tom 185

EN

Leasing is a practical and profitable form of financing the investments; this is why it is ever more widely used in the economic practice. Leasing creates conditions to acquire the elements of fixed assets without the necessity of involving reasonable amounts of cash. In the same time it enables to profit from the effects of tax shield. The subject of this study is the analysis of the influence that the tax shield has on the profitability of leasing. The author has indicated the principal factors that shape the level of the tax shield and its influence on the outcomes connected with the servicing of the operational and capital leasing. While analyzing the process of shaping these outcomes the author has distinguished the payments of the leasing rates both in advance and afterwards. The financial leverage effect, that is connected with leasing, has been emphasized as well. All the conducted analysis and reasoning take into consideration Polish conditions and legal regulations. The results that have been obtained fully confirm the tax shield’s positive influence on the profitability of leasing as a form of financing the companies’ investments.

17

Instytucja budżetu państwa (propozycja nowego ujęcia)

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Skoczylas-Tylman A. , Uniwersytet Łódzki K. F. i. B.

Acta Universitatis Lodziensis. Folia Oeconomica

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2005

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tom 185

EN

This paper focuses on a state budget doctrinal definition building. This definition includes three features which are represented, at various levels, in every contemporary state budget. The level of these features representation depends on political, economical and social circumstances existing in a particular country. This new conception of state budget doctrinal definition connects two different approaches to this idea present in polish budgetary law doctrine. This definition should be not only treated as starting point to building of a budgetary law provisions, but also taken into consideration during the construction of real world budgets. The presence of such kind of definition in polish doctrine can mean that it would not be necessary to define budgetary features in Polish Constitution.

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Pakiet „Biznes Partner” jako jedna z form finansowania rozwoju sektora MSP

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Kurowska M. , Uniwersytet Łódzki K. F. i. B.

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tom 160

EN

The article presented a group of financial services called „Business Partner” - addressed to subjects leading economic activity on a small and medium scale. Special attention has been turned on presenting from one side of credit offer of PKO BP SA, and from the other side of financial needs of subjects belonging to section SME. Moreover, specificity driven by this segment of economic activity has been taken into account and barriers most often meet by them.

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Proces kształtowania się strategicznej rachunkowości zarządczej

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Michalak J. , Uniwersytet Łódzki K. F. i. B.

Acta Universitatis Lodziensis. Folia Oeconomica

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2002

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tom 159

EN

The main topic of the article is strategic management accounting. The genesis of strategic management accounting is connected with the changes in economy and the origin of strategic management. Strategic management created new information needs that traditional management accounting could not satisfy. Strategic management accounting consists of new paradigm, features and methods. The most useful methods of strategic management methods are: Target Costing, Life Cycle Costing, ABC, Prozesskostenrechnung Benchmarking, Reengineering, Outsourcing, Balanced Scorecard, Tableau de Bord. Although the discussion on strategic managemet accounting lasts for more than 20 years there is no answer to some crucial issues. In the article there are presented some voices in the discussion - i.e.: A. Baden, A. Bourguignon, V. Mallert, H. Norreklit, R. Dixon, D. R. Smith, H. T. Johnson, R. Kaplan, P. Horvath, A. Brokemper, M. E. Porter, M. Sakurai, K. Simmonds, K. Ward, J. Weber.

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Wybór banków w zarządzaniu finansami gminy

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Bakalarczyk S. , Uniwersytet Łódzki K. F. i. B.

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tom 160

EN

The delegation of powers down to lower levels of self-government is accompanied by the decentralisation of public finance to the same levels. In December 1998 the parliament completed its work on the final versions of the temporary Law on Revenues of Territorial Self-Government Entities for the Years 1999 and 2000 and the Law on Public Finance. Both Laws contribute to the introduction of a clear and transparent assignment of financial responsibilities to particular entities as well as ensure that the tasks delegated to territorial self-government entities are accompanied by the financial resources indispensable for their fulfilment. Apart from these public sources of revenues, local entities are empowered to obtain revenues from private law sources (from the assets that they own). This mainly concerns communities which are especially well-equipped with ground, housing and commercial properties. Being the communities on financial market, even not huge, is being more watched and is more intense. Communities are very attractive client for banking system and for other institutions being on this market. In this case, necessary is to have financial service from commercial banks.