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Search for phrase: "fiscal inequalities"
Sławomira Kańduła
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.
Bolesław Domański

The author discusses different definitions of social justice related to equality of outcome and equality of opportunity. It is argued that, in the territorial perspective, public policy should aim at improving the equality of opportunity by means of reducing social exclusion rather than at fighting regional disparities in the standards of living. What is challenged is the interpretation of the relationship between political preferences and the core–periphery division of Poland into Northern and Western Territories on the one hand and Eastern and South-Eastern regions on the other, as presented by R. Perdał et al. (2020).

Roman Kosmalski
The present article aims to determine which factors contributed most to a differentiation of productivity levels of Polish voivodeships in the years 1998-2008. The author applied a non-parametric DEA method (Data Envelopment Analysis) and the Malmquist productivity index. The use of the latter allowed the author to distinguish three components of changes in productivity: changes in relative efficiency, technological progress and accumulation of real capital. As a result, sources of changes of productivity in the studied time period were found and recommendations for regional policies were formulated.
Joanna Kurach
Convergence is one of the key issues of cohesion policy. The European Union applies different instruments of regional development to reduce disparities between regions and countries. Due to the discussion on the effectiveness of this policy, a research in this area seems to be required. The purpose of this article is to assess the diversity of wealth in the regions using the methods of measurement of sigma convergence. The main parameter used in the calculations is GDP per capita in 2000–2007 at the sub-regional level (NUTS-3). The research shows that income inequalities among some groups of Polish regions have increased after the accession to the EU. Convergence patterns vary in cities, rich sub-regions and poor sub-regions. In some cases, convergence is correlated with the dynamics of GDP, whereas in other there is no significant relationship between convergence and the economic situation.
Borce Trenovski, Gunter Merdzan, Filip Peovski

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.

Dominika Wojtowicz, Anna Baczyńska

Globalisation – characterised by dynamic economic growth, increasing exploitation of the natural environment, and deepening social inequalities – brings negative consequences and is strongly perceptible also in local communities. A new approach to development policy based on the idea of sustainable development must be incorporated into local governments’ strategies, programmes, and actions. We adopted exploratory approach to determine the level and identify the spatial patterns of sustainable development of Polish poviats. The aggregated (synthetic) indicators of economic, social, and environmental development were developed to analyse the spatial patterns of the poviats’ development trends. Our research shows that in Poland there are overwhelmingly more poviats characterised by lower development than those better developed in all three analysed categories. Hierarchical analysis using the Ward’s method revealed that Polish poviats can be divided into three relatively homogeneous clusters in terms of development levels. The largest group consists of poviats characterised by the relatively lowest level of sustainability in economic and social areas, and the highest – by environmental development. Analyses using the Moran method made it possible to determine the so-called spatial regimes of clusters. The captured spatial relationships indicate that selected poviats have a significant impact on the level of development in the neighbouring poviats.

Vesna Garvanlieva Andonova, Borce Trenovski

Local governments in the Western Balkan countries are dependent on central governments’ transfers, with low fiscal autonomy and limited efforts for own-source revenue mobilisation. The paper identifies that besides central government transfers, other significant factors in determining municipal own-source revenues include central and local public investment, current expenditures, human development index, and population density. Municipal own-source revenue is adversely affected by intergovernmental transfers, implying their de-incentivising effect in collecting local revenues. Local capital expenditure is a significant and strong determinant with a higher strength than central government investments, suggesting their importance for local fiscal autonomy. The human development index as a composite measure, unlike GDP per capita, positively affects the municipal fiscal autonomy.

Svitlana Tsymbaliuk, Tetiana Shkoda

In the face of constant pandemic-related and military threats to citizens’ right to work, collective bargaining has become almost the only real instrument to reconcile the interests of social partners and consolidate their efforts. The authors proposed a methodology for assessing the development of social partnership in the regulation of labour remuneration based on a set of indicators and a comparative analysis of the indicators in several public organisations: the State Audit Service of Ukraine, the State Treasury Service of Ukraine, the State Statistics Service of Ukraine, the State Fiscal Service of Ukraine, the Armed Forces of Ukraine, the State Border Guard Service of Ukraine, the Police of Ukraine, and the Pension Fund of Ukraine. Based on the challenges and general trends revealed by the results of the analysis, the authors identified areas for improving collective wage bargaining and the best practices in social partnership for their dissemination in public organisations.

Tomasz Wołowiec
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.
Jiří Musil
This paper is a comparative study of main social theories of urban development in the last fifty tears. The author presents various approaches and social theories from across the world. He divides the after-war period into three phases according to the profound social changes. the first one covers the years of ending the post-war reconstruction of economy, infrastructure and cities damaged by the war. the second phase includes "the golden years" between approximately 1955 and 1975, when the formation of different types of welfare state, but mainly the urban population growth, suburbanization and metropolization processes and improvement of living conditions and urbanities took place. the third phase, covering the years between 1975 and 2000, is marked by the first signs of the decline of the welfare state accompanied by deepening social inequalities increasing urban poverty, marginalization of some groups of the population, political radicalization and urban conflicts as well as by urban and regional polarization.
Paweł Swianiewicz
The paper is an attempt to answer few questions, which are of crucial importance for the assessment of local government financing in Poland. The main focus of the paper is on inter-governmental financial transfers. What are goals and principles of inter-governmental grants in the theory of fiscal federalism? How these principles are applied in European countries? How the practice of local finance in Poland is related to these principles and to international experience? The first section deals with theoretical issues of grants` transfers and equalization schemes. The second part includes a brief description of grant systems in selected European countries. The third section concentrates on the evaluation of the Polish practice, and includes recommendation fo future changes. However, the paper skips a detail description of the Polish grant system (which is well-known and described in Polish academic literature).
Donatas Burneika, Arūnas Pocius

The paper aims to discuss the major trends in changes of regional differences of economic wellbeing and the resulting spatial mobility of population as well as some regional consequences of these processes. The research is based on an empirical methodology, and visual analysis of mapped data is the main research method. Since the collapse of the Soviet Union, fast decrease of employment in industry and agriculture has damaged, first of all, peripheral regions and, later, resulted in mass emigration, which is still evident in most Lithuanian municipalities. The decrease of the number of jobs in these sectors and its increase in those located in different places meant that most residents of non-metropolitan regions had to find new jobs outside the localities in which they resided. This resulted in growing mobility of the population, expressed by growing foreign emigration, inner migrations, and commuting, which continue to shape the social structure of the country to the present day, as spatial structures change more slowly than modes of production. Differences in wellbeing, which appeared at the end of the 20th century, played a role in accelerating emigration processes, which are still damaging local labour supply and economic development in many regions.

Paweł Felis, Henryk Rosłaniec
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.
Beata Guziejewska
The article discusses the functions of the Committee of the Regions with respect to the legislative process and politics of the European Union, as well as to the politics of the Member States. The main assumption of the analysis, based on the deductive method, is that because of the current political situation in Europe, in addition to being a body giving opinions on the law, the Committee of the Regions should have a greater, fundamental role in shaping the future directions of development for the entire European Union. The discussion is set in the context of fiscal federalism theory and one of its elements assuming that a federal structure has a role in mitigating conflicts, as well as referring to the hybrid nature of the contemporary models of development. It is underpinned by the relevant literature, analyses commissioned by the European Commission, materials of the Committee of the Regions, findings of earlier studies, and the so-called impact reports of the Committee of the Regions published from 2014 to 2017.
Janina Kotlińska

Since the very beginning of their establishment, municipalities, counties and regions (voivodeships) have been struggling with financial problems. Unfortunately, these problems affect the performance of the tasks assigned to these administrative units, including the standard of provided services and investment activities. Although extensive, the scale of the unsatisfied needs in LGUs varies between individual units, including municipalities. Thus, the positive financial results (the balance at the closure of the fiscal year) achieved by local government units in Poland in the recent years, as well as their future, offer an intriguing topic of research. The purpose of this paper is to identify the causes that: 1) underpin the re-evaluation of the LGU goals (from the implementation of the local government mission to achieving a budget surplus), and 2) allow the positive result of the LGU budget to finance goals other than investment-related ones. In order to achieve this, the study covers and illustrates, using the empirical data from the years 2007-2016, the types of possible LGU budget results, LGU activities that could contribute to the closure to LGU budgets with a positive result, directions of using budget surpluses and the so-called uncommitted funds, as well as local governments’ debt in terms of the intergenerational solidarity concept of its repayment and its perceived optimal structure.

Tomasz Kościelski, Krzysztof Malaga
The aim of the article is to answer the question about the effects of Poland’s accession to the European Union from the point of view of regional inequalities in Poland. We present a neoclassical model of exogenous growth with the balance of European Union’s resources allocated to the cohesion and convergence policy implementation. The model is a generalization of the standard growth model of Solow and Swan. in the paper, we describe the methods of establishing the values of the model variables in a steady state. We perform a retrospective analysis of regional inequalities in Poland for the period 2004–2006 and a prospective analysis based on the models of growth of the Polish economy and the regional economies of voivodships. We draw conclusions about the first effects of the cohesion and convergence programme in Poland and the postulates for the principles of construction of new regional growth models as instruments of description and analysis of convergence and regional inequalities.
Robert Perdał, Paweł Churski, Tomasz Herodowicz, Barbara Konecka-Szydłowska

The article aims to identify the geographical dimension of social (in)justice in the context of the existing permanent differences in the level of socio-economic development in Poland from the geographical and historical point of view. It also discusses the consequences of these inequalities for development policy on regional and local levels. The study consists of two essential parts. The first one presents synthetic deliberations on the geographical aspect of the social justice discussed. In the second part, an attempt was made to exemplify a geographical dimension of social (in)justice through the analysis of the spatial distribution of the socio-economic development level (a synthetic indicator) and selected partial indicators. In addition, the presence of dependencies of the socio-economic development level and the degree of political support for political fractions proclaiming the slogan of “social justice” was verified. The results of the conducted research confirm the existence of considerable developmental differences in the Polish space. Their strength is historically determined and, despite the passage of time, their pattern invariably corresponds to the former partition boundaries. These disparities are not minimised and the influence of economic growth on the income rise remains limited, especially in economically weaker areas, which leads to growing social dissatisfaction. As a result, one can conclude that in Poland those differences constitute the geographical dimension of social (in)justice.