Uptade from 2.03.2021: Parts of this article were subsequently used in the following publication: Swianiewicz, P., & Łukomska, J. (2016). Local tax competition in Poland?. Miscellanea Geographica, 20(3), 37-43
The paper considers the usefulness of the tax competition theory for the analysis of local tax policies in Poland. The concept has been successfully used for analyses conducted in several European countries, but it has not been systematically tested in Poland yet. There are two types of competition discussed in the paper: classic competition for mobile tax base and yardstick competition, in which local politicians compete for political capital related to a comparison of tax rates with neighbouring municipalities. Due to the limited size and types of local taxes in Poland, it is expected that yardstick competition is more important than classic competition for mobile tax base. The paper also examines regional variation in the intensity of local tax competition, and it formulates the hypothesis that it is more visible in regions with higher bridging social capital. Results of the conducted research indicate that the theory of local tax competition is a useful concept helping to explain the variation in tax policies among Polish municipalities.
Parishes possess a wide selection of instruments for stimulating the development of entrepreneurship, unfortunately the instruments are rarely used as part of a complex, well thought-out strategy that brings about multi-level results. The instruments for entrepreneurship stimulation belong to two major categories: financial and non-financial. One of the primary reasons for investors to select a particular parish can be the existence of a planned and long-term fiscal policy, connected to a stable system of tax preferences in taxes and local fees, and an active strategy for parish investment expenditures. Creating positive conditions for the emergence of new enterprises is the best source of social-economical activation of the local population.
In general, political marketing is a collection of activities, techniques, methods and means that at least facilitate and at most make possible electoral success on the part of political entities. At present political marketing represents an indispensable part of politics, since only with its help do candidates have a chance of gaining and then holding on to power. After every election we can observe yet-greater competition. Political entities apply different and more elaborate methods and techniques which are aimed at increasing chances of electoral success. During the last ten years in Poland (since the new voivodships were established), it has been possible to observe the professionalization of marketing operations, particularly at municipal elections and especially at those on the regional level. In this article distinctions are therefore drawn between regional political marketing operations and those at either nationwide or local levels. The findings are based on investigations conducted by means of questionnaires distributed among the councillors serving on the voivodship regional assemblies (sejmiki) for the 2006–2010 term of office.
As a result of interaction of many factors, the conditions of academic institutions have changed significantly over the last decades. Globalization and internationalization, demographic and economic challenges, as well as growing international competition between universities causes these institutions to take up new functions, restructure and change their character. Top universities respond to the changing context by developing new strategic solutions aiming at sustaining and strengthening their high position in international rankings. Some of the strategic solutions are similar for most universities, but some are unique and specific. The aim of this article is to identify latest trends in strategic management of top universities and present selected case studies to illustrate the most interesting solutions.
The aim of the paper is to analyze the level of economic development and its dynamics in the cities and towns in the eastern region between 1995 and 2015. The objects of the study were 54 cities and towns of the region. The source of the data for the analysis was the Local Data Bank of the Central Statistical Office. Taxonomic analysis, no-pattern method was used for the study. Ten variables were analyzed during the studied period. They were divided into those referring to budgets of municipalities/communes, national economy entities, and the labor market. As a result of the analysis, it was discovered that 50 cities and towns showed signs of development in the period. It was observed that the diversification of the level of economic development of cities and towns of the eastern region in the spatial layout did not decrease. It was also stated that the accession of Poland to the European Union had an impact on the growth of dynamics indexes of changes for the towns and cities.
Identification and delimitation of metropolitan areas, as well as measuring their actual metropolitan potential, are complex research problems. They become even more complicated in the case of a metropolis shaped around a polycentric core, consisting of cities which rank similarly in the national or transnational urban network. The paper is an attempt to identify and analyze the crucial problems of internal integration within the Tri-City metropolitan area which significantly hamper the metropolitan discourse and undermine the cooperation indispensible for metropolitan development.
The aim of the research was the evaluation of the regional disparities in the economic efficiency of private companies in Poland. An attempt to answer the following question was taken: Do the regional disparities in the economic efficiency of private companies in Poland are increasing or decreasing? On the basis of the research results one can obtain some important conclusions. Regional disparities in the economic efficiency of private companies in Poland during years 1999-2008 have slightly decreased, and still remain at the average level. It was caused by the different dynamics of economic processes occurring in voivodships and also by the processes of the internal convergence and divergence of voivodships.
The aim of this paper is to define the relationship between the level of human potential and economic efficiency of companies in different voivodeships. For the purpose of this paper, a synthetic indicator was constructed to evaluate the economic efficiency of companies as well as a synthetic indicator of human potential in a region, based on previously selected set of diagnostic variables. All 16 Polish voivodeships were included in the research. The TOPSIS method, Ward’s method and the PAM method were used in the research to classify different voivodeships. Moreover, correlation analysis and spatial autocorrelation analysis were carried out. The main criterion when selecting variables was their completeness and their accessibility for all objects in the research between the year 2009 and 2013.
Sustainability of municipal finance implies steady revenue generation. Pinpointing their determinants creates the necessary background in their management and policy creation. Great municipal dependence on central government finance remains a serious challenge in the process of fiscal decentralisation. So far, studies have been focusing on the expenditure side, while revenues were treated mostly marginally. A random-effects Generalized Least Squares (GLS) panel regression for the period of 2015–2019 is estimated for targeting revenue determinants of municipalities in North Macedonia. Own and total tax revenues are modelled separately through the impact of capital expenditures, salary expenditures, active transparency index, municipality type, and local government’s ideology. The general results indicate that capital expenditure, municipal transparency, and the level of development are significant determinants of municipal revenues in both estimated models. Using such knowledge on municipal revenue reactions can help governments formulate policies that provide sustainable and effective fiscal decentralisation, lowering the pressure on central governments in developing economies.
The article contains a regional analysis of the Ukrainian labour market risks and its minimisation recommendations in the war period. The war’s consequences were the forced migration spread, the labour force reduction, the unemployment increase, and the decline in real incomes. The analysis of regional disproportions of labour market risks during the war showed that jobs declined, wages decreased, labour supply-demand imbalance and labour competition increased in the regions with the most consequences of military actions. The migration, unemployment, and wages trend became a base for developing the labour markets advantages matrix for Ukraine’s regions.
To assess the development level of Polish regions, it is necessary to observe changes in the country taking into account its sustainable development. Differences between regions are due mainly to their nature, their social, economic and institutional conditions and their political functions. The character of a region has a strong impact on the direction and the pace of development of individual spheres of sustainable order. Research shows that regions with big urban areas have much higher economic and social points than non-industrialised areas. However, agricultural and tourist regions deal with environment problems better. That is why all actions concerning region development and meant to decrease disproportions have to depend on the type of region. The taxonomical analysis can be a base for further research.
This paper presents analysis of different connections between institutional participants of three area-based partnerships (LEADER Local Action Groups) that have been created in rural areas to coordinate actions which contribute to social and economic development of the respective regions. The relations in three partnerships located in different historical-cultural regions of Poland were analysed in the context of the social capital concept, using basic network relation indexes. Various types of interactions between agents (coordination, conflict, co-operation, control and competition) and flows (information, financial assets, human resources and tangible resources) have been analysed.
The method and rules of elections of village heads and village council-members, which are conducted at meetings of village residents, are one of the last examples of direct democracy. Even though this form of democracy has been studied and described previously, the electoral rivalry within rural communities is marginalized; therefore, it is little known. The paper tries to define the features of electoral competition and analyze rivalry at this level of government. It has been based on a case study of one commune and three research methods have been used: direct observation, document analysis and personal interviews. Additionally, the paper presents sociological and demographic studies on some of the newly elected village heads and their councils.
Polish health spa are that category of communes whose development do not depend on the inhabitants? activities but on central solutions. The lack of comprehensive solutions that would control legal and financial basics of functioning and development of health spa causes the spa to be subject to one-sided economic development and one-sector employment. The spa must fulfil the tasks, unknown to other communes, connected with maintenance and development of infrastructure of health resorts and their neighbouring areas. The lack for finances to the development of health spa, many tax exemptions and tax relief often cause the communes to allocate their own inhabitants? means to the maintenance of health spa; means intended for the realization of their own statutory tasks. The lack of law about health resorts causes increase financial problems of this category of spa, rising unemployment and degradation of health resort infrastructure.
The article, referring to the elaboration offered in 2005 by Swianiewicz, presents the very recent development of the theoretical concepts used in urban political research. It concentrates on the rescaling concept, which assumes the need for territorial reorganization of urban research and practice. Reteritorialization implies an increase in the importance of the sub-state levels, i.e. the levels most affected by globalization. Globalization has forced big cities to compete internationally, which also influences their organization. The debate on metropolitan governance has changed significantly in comparison to the one of the old regionalism – less attention is paid to administrative solutions, more to conditions and mechanisms of international functioning of metropolises. Metropolitan governance has moved from vertical, redistributive and coordinative relations within the state towards a horizontal competition with other metropolises. New relations, cutting across the traditional levels of organization, are being created within the current stable institutional framework. One of the biggest challenges for contemporary urban political studies is the elaboration of conceptual frames for those relations. The challenge is especially important as institutional solutions to metropolitan areas still leave a lot of questions and doubts.
The concept of the political cycle was originally formulated with regard to decisions taken at the central level, but it may be also applied to the local level. Most of the previous empirical studies have focused on expenditure (how its size and structure change depending on the electoral cycle). The applicability of the concept to local tax policy has also been studied, although more rarely. In Polish studies of local public finance, the concept of political cycle has so far been rarely used. In this article, the authors check whether the theoretical frame of the political cycle is suitable for interpreting decisions relating to tariffs on local public services. It is empirically tested on tariffs on water and sewage, rents in municipal housing, tickets for local public transport and parking charges. The second research question concerns factors influencing the likelihood of the political cycle in different services. In this respect, the article puts forward four specific hypotheses. The authors have to face a methodological problem: the distinction between the influence of the electoral cycle and of other factors, such as inflation, or the change in the financial situation of local governments, and economic growth rate. The applied quantitative methods refer to panel logistic regression and linear regression models in which the impact of the electoral year is controlled by other variables.
Road commuters in major Polish cities were counted regularly in the People’s Republic of Poland. The origin and destination of their journey to work were easy to calculate and analyze. However, since 1989 the commuter research has become very difficult due to the lack of statistical data. For that reason, in case of commuting, opinion polls are the main source of data. The authors used the data gathered by the Warsaw Traffic Survey 2005 and a self-prepared questionnaire concerning commuting in Bialystok and 19 gminas in the Podlaskie region in 2006. The results were compared with the study carried out by the Statistical Office in Poznan based on the POLTAX database. The purpose of this article is to compare the average time of a journey to work with the attractiveness of both Warsaw and Bialystok for road commuters who live outside of these cities. The conclusions are that a city’s attractiveness depends mainly on the time of a journey to work and the relationship between these variables can be described by the power function.
The paper deals with the issue of filling seats without voting in elections to councils in municipalities with up to 20,000 inhabitants. In comparison to the local elections held in 2014, the number of such cases increased by 77% in the 2018 elections. It appears that the applicable election law, in particular Article 418 § 1 (the division of municipalities into single-seat constituencies), Article 434 § 1 and 2 (the election organisation rules applicable when the number of candidates equals the number of available seats), and Article 478 § 2 (the procedure for proposing candidates for the position of municipal leader or town mayor) of the Electoral Code, combined with the conditions determining local electoral competition, may facilitate the occurrence of the phenomenon of non-competitive elections that results, among other things, in low voter turnout.
The aim of the paper is to define and evaluate the level of local socio-economic development of largest cities in Poland, as well as the differences and disproportions which appeared between them in the years 2010-2012. The subject of the research were 30 cities in Poland whose population exceeded 120 thousand. These cities fulfil key roles in the country. A literature review and an empirical analysis were used as the base for this work. The data from the Local Data Bank (by CSO) were analyzed with the use of one of the taxonomic methods – the Hellwig development pattern method. Originally, 67 diagnostic variables were examined which, after verification, were cut down to 42 variables. Five groups of variables were distinguished: demographic figures, quality and availability of cultural and educational services, labour and social security conditions, housing conditions, and economic potential. Statistical description of the cities was prepared for all the groups of variables. The differences and disproportions between the cities were revealed. After reduction, 21 variables were used. Four groups of cities representing different levels of local development were distinguished. The results of the research allow for a comparative assessment of each city with reference to its characteristics. The research results showed substantial differences and disproportions in the level of local socio-economic development of the surveyed cities. The used method proved to be an adequate tool for local development analysis. The synthetic measures and indexes proved to be a useful tool of city management.
Tri-City, with the suburban area, like other Polish urban centres with metropolitan aspirations, has real chances for becoming metropolitan area of European importance. According to some European concepts, Tri-City is recognized as a member of the group of European metropolises and regarded as a link in the zone of high dynamic development in the Baltic Sea Region. The main problem for the functional efficiency of Tri-City agglomeration is cooperation and competition between cities and municipalities. The lack of common activities can be the reason of efforts and effects to squander in the field of spatial planning, programming of regional development and functioning of the whole settlement system of the metropolitan area. Pursuing the integration of Gdansk, Gdynia and Sopot and thus creating an integrated metropolitan space of the highest ability to compete in the global economy, is a real challenge for the Tri-City.
Modern cities are developing dynamically in search of ever newer concepts of management. One of them, developed in Poland since the 1990s, is the concept of the marketing management of the city, which is based on the marketing mix concept. The city authorities also look for new sources of the competitive advantage (this is how the concept of slow city management was born). At the same time, in addition to competition, there is a desire for cooperation between cities, manifested by the development of the Citt?slow city network. The study identifies the marketing mix instruments of cities which are used by Polish cities after they joined the Citt?slow network. The method employed was a questionnaire survey, which was sent to 26 Polish Citt?slow member cities in 2017. It was observed that the greatest changes occur in the product strategies under which cities are obliged to develop these urban sub-products that are necessary for the city to function in accordance with the slow city philosophy. As part of promotional efforts, PR activities should be emphasised, whose aim is to create the image of a slow city. The “hospitality” of the city and openness to contacts with the external environment has also increased.
The article is based on the statistics of intercommunal data matrix concerning employees who commuted to work in 2006, compiled on the basis of the taxpayers’ tax deductions provided by the Central Statistical Office of Poland (Urban Statistics Centre in Poznan). The author identifies directions, intensity and catchment areas of commuting flows to Warsaw and calculates other basic characteristics, providing a basis for further studies into occupational mobility in relation to the development of the labour market. It has been demonstrated that Warsaw plays a significant role in the spatial structure of the voivodeship in terms of the number of workers who commute to the city. It is the result of its function as the capital and of the development of the labour market in the transition period.
Europe has no language which would be its symbol of identity, which would emotionally integrate its citizens. According to the official stance of the European Union the linguistic symbol of its identity is its multilingualism, which is confirmed by the fact that it has 23 official languages. The official multilingualism causes some problems connected with translation and interpretation. (For simultaneous translation from all 23 to all other 23 official languages theoretically as many as 506 interpreters are needed). There are techniques reducing this number, but at the expense of time and quality of interpretation). For pragmatic reasons EU institutions increasingly use English alone in their internal activity and in their contacts with member states and other institutions, thus de facto promoting English as the contact language of the EU. English, however, is not a specifically European lingua franca. The role of English as lingua franca in Europe is growing, but as English is the global lingua franca and the spread of English is a sign of globalisation, English cannot at the same time unite Europe and separate it from the rest of the world. Even more so that there is political opposition to the growing role of English in Europe. Therefore the link between language and identity in Europe consists not in possessing a single language (or languages) as its symbol of identity and centre of loyalty and as an instrument of internal communication and external separation. It consists in the fact that the use of English and other contact languages and the mechanism of interpretation and translation in the EU enable circulation of information and ideas which eventually may contribute to the creation (strengthening?) of the sense of European identity.
The article presents innovation issues in public administration in the Podkarpacie region. In the situation of progressing territorial development, widely understood innovation is the ability to create, put into practice and disseminate it. This ability is the condition to raise competitiveness of the regional economy, while increasing the opportunity to achieve success in the escalating competition between the regions. Taking into account that local and regional authorities play the major role in the modernizational and developmental processes, the analyses and characteristics included in the article are concentrated on the diagnosis of the competence of public administration employers. The range of the above mentioned competence is the management of the local and regional development and the economy development based on the knowledge. Identification and description of the restrictions and barriers of innovation in the council and government administration were considered as well. The study is based on the results of the empirical research which aim was to recognize attitudes and actions of public administration in the Podkarpacie region, realized within the confines of the purposeful project of the Science and Informatics Ministry: "The Regional Strategy of Innovation of the Podkarpacie Province".
This paper examines the development of international financial centres (IFC) in Central and Eastern Europe (CEE). The study argues that the development of the financial services in CEE is characterized by external dependency, which is manifested in the form of hierarchical command and control functions over CEE financial subsidiaries within the West European IFC network. The paper quantitatively compares the factors of IFC functions of Budapest in comparison to those of Warsaw and Prague. It argues that despite the lack of market evidence showing signs of a regional centre focus during the transition period, there are some signs of IFC formation. The paper assesses the uneven impact of the global economic crisis upon CEE financial centres and confirms that their development trajectories became more differentiated as a result of the crisis. The steady decline of Budapest during the second half of the 2000s was accompanied by the rise of Warsaw. Our analysis concluded that Budapest, despite its earlier endeavours, most likely lost the competition to become an international financial centre.
The subject of the paper is the discussion on horizontal redistribution of public revenues among local self-government units. The assumed aim of this redistribution is to equalize the different levels of income and burden of expenditure. The paper lists desirable features of this redistribution, motives for its application, and arguments of its opponents. The analysis of the latter shows that while part of the criticism refers to the essence of horizontal redistribution, significantly more of it concerns the dysfunctions of its mechanism which became apparent after 2008. The criticism focuses, for example, on the criteria for making compensatory payments, the structure of tax revenue indices, the so-called reference period, the amounts of compensatory payments, the criteria for the distribution of the collected amounts. The paper includes suggestions concerning recommended directions of changes in the mechanism of this redistribution.
The article concentrates on vehicle tax, which is interesting not only due to its efficiency, but also high mobility of the tax base. The study aims to examine the correlation between fiscal results and municipal policies, from the perspective of such criteria as the type of municipality and taxpayer category. The study is based on correlation analysis, in which Pearson’s independence test and Spearman’s rho coefficient are used. The results confirm that the tested correlations do exist. Municipal tax policy influences tax revenues of the studied tax, though the results in each unit are different between the current and later periods. Moreover, in the case of vehicle tax, municipal authorities’ main action was to lower the upper tax rates. For municipalities in which these relations were the most visible, econometric models were built. These illustrate the effects of tax policy in relation to certain taxpayer categories.
Discounts and rebates in local taxation are a very media-friendly topic, yet the opinions on the stimulating function of taxation are not supported by meaningful research. The article presents the impact of local governments’ decisions regarding reductions in the tax on means of transport on the location of entities subject to such a tax within the community. The article has a multi-dimensional character, as it is impossible to limit oneself to researching a simplistic relation between tax rates and the number of registered payers of the tax. One must consider additional factors, e.g. the location of new tax payers within a community will also indirectly impact estate taxes, CIT revenues, even the additional revenues from the personal income tax paid by employees. Therefore, it is vital to approach the consequences of local government decisions relating to changes in transport taxation multi-dimensionally.
The article discusses the results of empirical research conducted in ca 50 municipalities located in four Polish regions. The authors conduct desk research of official documents, questionnaires and in-depth interviews with local government staff and politicians, and present differences and similarities in opinions on various Operational Programmes. The article discusses all stages of applying for EU grants: from selection of an Operational Porgramme to the final decision of the Managing Authority on the list of selected projects. It refers to issues arising from formal procedures, the passionate character of the competition for funds in individual Operating Programmes, as well as informal mechanisms of influence on the outcome of the selection processes. Unlike earlier research, the article discusses the changes in the Programmes implemented within the 2004-2006 and 2007-2013 perspectives.
