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3 Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej

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AVAILABLE FORMS OF MONEY IN PAYMENT TURNOVER VERSUS ECONOMIC GROWTH OF THE VISEGRAD GROUP COUNTRIES

100%

Mrowiec P.

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej

2017

nr 2

59-74

The aim of the informal association of Central-Easter Europe countries known as the Visegrad Group functioning within the European Union is to develop and deepen collaboration based on their common cultural grounds and common turbulent past behind the Iron Curtain under the communist regime after WWII. One of the pillars of this association is cooperation in the economic sphere which is based on free market principles re-established in the region after the political transformation which took place at the end of the 1980s. The economic sphere is closely connected with the payment system whose basic constituent is money. Currently there are three available forms of money: cash money, non-cash money and electronic money. Out of all Visegrad countries, which at the same time happen to be a part of the European Union since 1 May 2004, only Slovakia adopted EURO as its currency, while other countries in the group i.e. Poland, Hungary and the Czech Republic retained their national currencies. The Visegrad countries display considerable differences with respect to the usage of available forms of money and to the pace of changes occurring in the payment areas of particular Visegrad countries. The differences just mentioned result from various social and economic conditions. The paper presents the distribution of different forms of money in the payment turnover in the relevant countries in the context of their economic growth.

SOCIAL ACCEPTANCE OF PROFITABILITY OF POLISH BANKS IN THE CONTEXT OF INTRODUCTION OF THE BANK TAX

100%

Mrowiec P.

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej

2016

nr 4

37-52

In the opinion of general public Polish commercial banks earn too much from their activities as compared to the contributions they pay to the state budget. The banking sector is a very important part of the Polish economy and the dynamics of assets belonging to financial institutions within the last 25 years were from two to three times igher than the dynamics of Polish GDP . Thus, development of the financial sector especially in the pre-crisis period was considerably faster than development of the real sphere. Tax regulations in force used to be very favourable for the banking sector. Financial services were exempted from VAT. However, as of 1 February 2016 a new tax commonly referred to as bank tax, was introduced. The rate of the tax was set on the level of 0.44% of a bank’s assets value. Introduction of this tax on one hand aroused many controversies and fears with respect to potential consequences for the stability of the financial sector but on the other, related opinion polls showed a great deal of public approval. This is a completely new argument in the discussion over advantages and disadvantages of the new tax. The author of the paper argues that introduction of a tax which enjoys public support will contribute to the increase in public trust in financial sector. The aim of the paper is to present social acceptance of profits generated by the Polish banking sector in the context of public needs whose satisfaction relies on the efficiency of the state budget. The research methods applied by the author include opinion surveys and deduction method.

Costs Of Local Government Administration – The Results Of A Pilot Study

63%

Łapińska H. , Mrowiec P.

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej

2018

nr 1

13-18

The significant elements in the structure of expenditures of local government units (LGUs) are expenditures in the section "Public administration" covering, among others, expenditure on remuneration and derivatives of remuneration. The aim of the paper is to present the results of a pilot study on the administrative costs of local government units. The survey took place in September 2017 and covered one hundred local government units at the basic level, including five cities with district rights. In the units surveyed, the share of administrative costs in total expenditure is diversified, but the lowest occurs in cities with district rights