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Financial Security of the Public Sector and Citizens Versus Transparency of the Real Estate Tax Management

100%

Kozłowski A. J. , Czaplicka-Kozłowska I. Z.

Internal Security

2019

tom 11(1)

21-33

With the decentralisation of state management, decisions have been taken to strengthen the financial autonomy of public-law organisations. Decentralisation, together with the new area of competence of local governments, has become a very important element of the process of educating citizens in the area of finance, especially in the area of tax management. This article is devoted to the problem of proper use of real estate tax by the gmina self-government, hence its functionality in the context of the law in force and the use of this law by the inhabitants of the gminas and local authorities. Within the scope of decisions influencing the amount of income of the gmina self-government from the real estate tax, there are residents, who most often determine the taxable area they use. Next, the decision-making and executive bodies, acting jointly, decide on the subjective and material scope of the tax. It should also be noted that the functionality of this tax is strongly influenced by the residents who contact their representatives in the gmina authorities and officials who consistently perform their duties and control the properties of the area to be taxed. Citizens’ knowledge of public finances, especially of the rules determining the size of liabilities towards the state budget or public-law partnerships functioning within it, including budgets of local governments, translates into financial security not only of local budgets but also of household budgets. The study used research among taxpayers of this tax. It analysed the legal dimension and the income from this tax in a selected region of the Republic of Poland. The main objective of the study, apart from the assessment of the functionality of real estate tax, is to build a model of real estate tax management that takes into account, first of all, the principle of tax justice.

Security of Public Financial Resources and the Public Procurement Procedure – Analysis of Transparency and Characteristics of Procedures Based on Research

100%

Kozłowski A. J. , Czaplicka-Kozłowska I. Z.

Internal Security

2020

tom 12(2)

129-143

The subject of the study is an analysis of the procedures related to the selection of the most advantageous offer in the process defined in the public procurement law. Pointing out the essence of the problem in the area of public financial resources management, attention was paid first of all to legal solutions, their number of changes since the first act was passed in 1994, and to the essence of public financial resources management in the surrounding reality. Based on an analysis of Internet resources randomly selected from more than 50 local governments, mainly districts of large Polish cities, the transparency of public procurement procedures was assessed. Thus, with regard to a particular district, the methods of case study and expert analysis were used in scientific evaluation of the public procurement phenomenon. Then, on the basis of the literature and analysis of the surrounding reality, changes were indicated, the introduction of which will improve public procurement. The results of the research in particular boroughs were used to diagnose the research problem related to transparency in public procurement proceedings and to achieve the objective, which was to develop a state diagnosis and proposals of changes ensuring an increase in the level of utilisation of public financial resources. It was assumed in the study that proper management of public financial resources in the area of expenses, especially those covered by public procurement law, eliminates excessive debt and thus creates security in the area of local financial resources. At the end of the study, recommendations were presented to eliminate the identified shortcomings in the legal solutions and functioning public procurement procedures.