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Search for phrase: "strategia podatkowa"
Tomasz Skica, Andrzej Kiebała, Tomasz Wołowiec
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.
Marek W. Kozak
Article analyses draft version of the National Development Strategy 2007–2015 adopted by the GoP in June 2006. This is the most important planning document. Its implementation may to a large extent influence competitive position of Poland within a decade. Analysis of presented diagnosis, objectives and priorities and outlined delivery mechanism leads to a conclusion that it is modern and interesting strategy, however not ambitious enough to ensure that Polish economy takes high place among other EU countries.
Tomasz Grzegorz Grosse
In light of setting up strategic documents in Poland for regional and developmental policy after 2006 the article proposes arguments for discussion about state-government regional policy in Poland. Nowadays there is no strategic document devoted to state intervention in Polish regions (voivodeships), which could be named governmental strategy for regional development. The article presents basic thesis for such document, including review of Polish regional problems, which needs governmental intervention, key priorities of state action in regions, basic rules of state-government policy for regional development, and major criteria of state financial support for regional self-governments.
Tomasz Grzegorz Grosse
The main question of this paper is a problem of importance of the National Strategy of Regional Development (NSRD), as a leading instrument for strategic planning of regional policy in Poland. I present the main characteristic of recent NSRD arranged for period 2001–2006. My basic interest is focused on structure of this document, its main priorities and basic implementation instruments. Particularly important is the analysis of effectiveness of the main NSRD priorities in practice. It is crucial problem, especially for Polish central-government regional policy which was implemented basically by voivodship contracts. My research proves that effectiveness of the NSRD implementation by the voivodship contracts was low. Recommendation for future Polish government regional policy is given.
Monika Murzyn-Kupisz
Currently, cultural heritage is often thought of as a development resource in development strategies, monument protection and regeneration programmes. It is considered as an obligation and its potential is recognized by specialists and public administration of all levels. The aim of the article is to show that since heritage is a multi-faceted resource, its protection and usage is important for many stakeholders. Many individuals and organisations representing the public, the private and the third sector operate in various segments of the heritage market. Taking into account their expectations and goals is necessary to avoid or at least weaken potential conflicts brought about by using heritage for present day purposes.
Grzegorz Buczek
According to its development strategy and currently defined physical planning policy Warsaw should become the European metropolis, with a good quality of life, high culture, a durable physical order and public areas of high standard. These are the goals of the municipal authorities, but a short walk through the downtown shows that they are far from being reached. The obvious way for Warsaw to meet the ambitions of its authorities is through physical planning – transparent, with a high level of a public participation. That is – completely different from how it is now, what can be confirmed by some spectacular examples. If bad governance will be continued, Warsaw may soon become closer to the cities of the Third World, than to the European metropolis.
Aleksandra Grzymała-Kazłowska, Aneta Piekut
The text aims to analyse the patterns of immigrants’ settlement in Warsaw agglomeration, especially their settlement in the area of the city of Warsaw. The subject of the study is: the emergence of places where immigrants concentrate and a relation between their places of residence with other types of concentration; factors that determine the places of immigrants’ residence and how migrants operate in the urban environment, as well as a relation between the places of immigrants’ settlement and their economic activity and its localization, cultural characteristics and the adapted acculturation strategies. To study these problems the authors use the example of the population of the Vietnamese and Ukrainians possessing a permission for settlement in the Mazowieckie Province. The article discuses differences in the patterns of settlements of both groups and shows the emergence of small clusters in the case of the Vietnamese.
Joanna Zuzanna Popławska

The aim of the article is to analyse the strategies undertaken by urban movements in the process of advocacy promoting the interests of the inhabitants of Polish cities. The strength of urban movements in the first years of their activity in Poland was their grassroots nature, lack of connections with the public policy system, and therefore independence and being able to put forth uncompromising postulates. Over time, urban movements began to undergo transformations, and the strategies of representing the interests of the residents they implemented evolved as well. When starting research on this text, the author assumed that the results of the analyses would be the observation of a clear trend from bottom-up activities to professionalisation. However, an in-depth analysis of the issue showed that there is no uniform trend in the development of urban movements nor in the strategies of advocacy for the interests applied by them. The study was based on desk research analysis; additionally several individual in-depth interviews were conducted.

Tomasz Kupiec, Dorota Celińska-Janowicz

Evaluation is an important element of the public policy cycle, providing information for improving the effectiveness of implemented policies and designing future ones. In Poland, the need for the diffusion of this practice from the field of structural funds to other public policy fields has been discussed for at least 15 years. Although one such obvious direction of diffusion is local government, very little is known about evaluation at this level, and in studies summarising the general evaluation practice in Poland, this strand is omitted. The aim of this study was to assess the extent and characteristics of evaluation practices in the period 2010–2021 in cities with county [Pol. powiat] status. The analysis was based on the information on evaluation studies provided by city halls. Out of the 55 cities that were included in the analysis, 62% carried out evaluations and they completed a total of 469 studies. A systematic increase in the number of studies and the number of cities carrying them out was also observed. The dominant thematic areas were civic budgeting, social policy, and development strategy. The shares of studies carried out internally and those commissioned from external companies turned out to be similar. In contrast, studies of intervention implementation processes dominate over evaluations of intervention effects. This research can serve as a starting point for further, more detailed analyses of the organisation of the evaluation process and its use in local government.

Przemysław Ciesiółka, Łukasz Mikuła, Paweł Churski, Bartłomiej Kołsut

The article presents a model of functional-spatial structure in the strategy of supra-local development, which is an attempt to translate the assumptions of the new planning paradigm, referred to in the world literature as strategic spatial planning, into Polish ground. In this regard, the new legal regulations set forth in the Act of July 15, 2020 on amending the Act on the principles of development policy and certain other acts were used, which, due to their high generality, allowed the authors’ approach to their interpretation and implementation. The paper presents the various dimensions of integration of strategic and spatial planning undertaken in the Polish legal system over the years up to the present day. In addition, the role of supra-local development strategies in integrated development planning in Poland is defined, and different types of functional areas are described, which are the starting point for differentiating the scope of the functional-spatial structure model. Then the description of the most important elements of the model was deepened, and other elements of the spatial dimension in the new supra-local development strategies were presented. The added value of integrating the spheres of strategic and spatial planning was pointed out, which is important for improving their effectiveness and efficiency, as well as for increasing public acceptance of the measures taken.

Andrzej K. Piasecki
Local referenda are a special form of direct democracy in Poland. As a result of some legal solutions and in the light of practice, now reaching back for over ten years, they must be considered as a populist and ineffective instrument. This refers primarily to the referenda on recalling local authorities such as city council and mayor, accounting for 85%-90% of all such events. The practice of local referenda in Poland embraces approximately 400 cases. During the first three terms in office of the territorial self-government (1990-2002), 347 referenda concerned recalling the communal councils. Such referenda may be initiated only by the residents of the commune. Only 37 of these referenda proved to be decisive, as their attendance turnout exceeded 30%. The effectiveness of referenda is limited mostly to small towns (up to 20 thousand residents), where the threshold turnout is usually reached.
Agnieszka Szlaska
The article is devoted to the role of the local political elites in the process of local commune (gmina) development. The research was made in three municipalities that differ in terms of economic development and their location on the territory of Poland. The author discusses the relation between the social-economic awareness of the councillors and the commune development strategy. She confronts the strengths and weaknesses of the municipalities in question as perceived by the local decision-makers with their communal development strategies and the course of action undertaken. The analysis of the development strategies of the three communes shows different approaches to strategic planning that result from differing attitudes of the councillors towards the creation of economic progress which, in turn, have a fundamental influence on the functioning of local structures.
Wiktor Adamus, Paweł Ptaszek
The goal of the paper is to indicate similarities and differences between strategic priorities of socio-economic development on the basis of research conducted in two local communities: Tymbark and Slopnice. The paper is based on a methodological approach called the AHP method, which is used to evaluate the benefits and costs of the basic criteria of socio-economic development and prioritizing models of development. The research indicates key factors of local development in the framework of the endogenous development paradigm. Moreover, the preferred development models have been chosen in the compared communities.
Karolina Czerwińska
The paper analyses the Irish way of implementation of the structural assistance from the European Social Fund within a context of Ireland`s development strategy. Identification of the factors influencing considerable efficiency and effectiveness of Ireland`s performance is the article`s main focus. The paper begins with a review of the Irish labour market situation and, responding to it, human capital development policy of 1990s. Then, implementation and evaluation of the measures supported by the ESF within a programming period 1994-1999 are examined in detail. Finally, some conclusions and recommendations from the Irish case for Poland are outlined.
Marta Szulc

One of the elements of the implementation of the European Union Strategy for the Baltic Sea Region is completion of the flagship projects. The article presents the results of a study carried out with the participation of the coordinators of the flagship project partners in the Baltic Sea region. The study of the flagship projects was aimed at analysing the implementation of the EUSBSR through these projects and at complementing the quantitative results. As a result of the research, specific results and recommendations for actors affecting the operation of the EUSBSR are presented in the conclusions.

Paweł Swianiewicz, Anna Kurniewicz
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.
Martin Pudlik, Cyryl Garus
The paper’s main objective is to introduce into the topic of regional development in the postindustrial regions Ruhr and Upper Silesia taking aspects of economic and spatial planning under consideration. The region Ruhr has lived through a difficult period of development. A lot of self-given objectives could be accomplished. Anyway various long-term problems like the relative high unemployment rate, the demographic challenges or industrial waste lands are still present and are awaiting solutions. In some problem areas Upper Silesia might orient oneself to the strategies conducted in the Ruhr agglomeration and adapt strategies which delivered positive results and prevent failures which resulted by middle-rate measures.
Arkadiusz Tuziak
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".
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.
Paweł Swianiewicz, Julita Łukomska

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.

Stanisław Flejterski, Magdalena Zioło
The problem of centralization and decentralization is very interesting and important in management science, political science, sociology, political economy, economics and regional sciences. The discussion over the centralization versus decentralization is a never-ending one. It is an age-old battle of standardization versus autonomy, corporate efficiency versus local effectiveness and pressure on costs and resources versus accommodation of specific local needs. The advantages of each model are, in essence, the disadvantages of the other. Decisions to decentralize or centralize must be derived from a careful cost–benefit analysis. The debate over whether to centralize or decentralize is not so much over which type of strategy is more effective but the degree to which each strategy is used in combination with one another.
Magdalena Lesińska, Kamil Matuszczyk

Migration management is one of the key tasks faced by regional authorities in Poland, which experience deepening processes of shrinking and ageing of population. The aim of the article is to determine whether policy makers are aware of the role of migration processes and migration policy, to show their presence in demographic development strategies, and to describe the activities undertaken at the regional level in response to the ongoing demographic processes. The analysis is based on the example of the Łódzkie, Opolskie, and West Pomeranian voivodships. The article proposes an analytical model assuming a gradual process of decision-makers’ reaction to demographic changes. An analysis of documents and interviews with people responsible for regional demographic policy confirms they are aware of ongoing population processes and their consequences, at the same time, however, there is a lack of actions aimed at stimulating inflows of foreigners. The initiatives aimed at stopping the population from emigrating are more important.

Grzegorz Gorzelak, Aleksander Bąkowski, Marek Kozak, Agnieszka Olechnicka, współpraca: Adam Płoszaj
Article presents results of the analysis of 15 regional innovation strategies prepared by the Polish regions in the years 2002–2005. The stress was put on their conformity with the standards. In particular, adequacy of the diagnosis and objectives and character and scope of the first implementation activities were taken into account. The strategies in question turned out to be quite different as far as methodology and conceptual underpinnings adopted or objectives and activities proposed are concerned. The efforts put into RIS preparation were not in vain, however, there is a need to upgrade them up (wider use of qualitative criteria in diagnosis, improved compatibility of methodology used) and first of all to get full picture of innovativeness of Polish regions. And this is what cannot be achieved on the basis of those 15 strategies. Strongly recommended nationwide research on regional innovativeness may serve as a starting point to create national Innovation Support and Technology Transfer System SWIFT which is considered by Authors a precondition for effective utilization of regional efforts for the benefit of the country as a whole.
Elżbieta Roszko-Wójtowicz, Maria M. Grzelak
Education is a field which is not subject to unification in the European Union. Education systems in the EU countries differ, among others, in terms of: sources of funding, provision of basic education, participation in the education and training system, and functioning of higher education. The main aim of the present study is to compare education systems in EU Member States using statistical methods of linear ordering of objects. The study posits lower effectiveness of individual indicators that characterize education. It is focused on a synthetic evaluation of education in EU countries using Hellwig’s modelling method. This approach makes it possible to prepare a ranking and to determine the distance separating Poland from the best (model) education system.
Karolina Borońska-Hryniewiecka
Regional and local authorities today face a twofold challenge of delivering locally responsive policies in accordance with EU development goals. For this reason they need to align their development strategies with European guidelines. This paper determines the drivers and hindering factors behind the effective involvement of local and regional authorities in drafting and implementing EU policies with territorial impact. It evaluates several examples of multi-level governance operating in the institutional context of the EU and identifies its most important weaknesses such as lack of regional administrative capacities; insufficient Europeanization of subnational elites and inadequate communication between EU, national and regional levels.
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.
Agnieszka Olechnicka, Adam Płoszaj, Katarzyna Wojnar
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.
Jarosław Kempa
The article attempts to assess the development policy of the self-government authorities of Pomorskie region. Since the third level of territorial self-government has been established upon the state reform of territorial administration, one may ask how the intra-regional policy develops in Poland. The self-government of the region has been bound by the law to draw up a document specifying the trends of the region development a strategy of the region. The strategy provisions constitute a good point of reference for the assessment of the undertakings within the development policy taken on by the regional authorities. The assessment of the development policy in the years 1999-2004 corresponds to the first term of office and a half of the term of office of the regional authorities elected during an election. The article covers many aspects and concentrates on the description of the selected undertakings with the aim to create a regional innovation system, to support medium and small business, to create regional capital market, to develop farming and operation of the special economic zones. The author makes an attempt to show that the regional self-government, giving as an example the Pomorskie region self-government, tries to create its own development policy in compliance with the strategy in the circumstances of stiff standards imposed by the central authorities.
Barbara Kocowska
A high ranking position of Lower Silesia among Polish voivodeships based on its competitiveness, attractiveness for investors and accessibility as well as on its innovative potential is a good starting point for achieving the goals of the Renewed Lisbon Strategy as well as for making it a Region of Knowledge. Innovativeness and attractiveness for investors however are a dynamic status which a region has to compete for in an incessant rivalry with the best ones involving institutional and social partners. The Structural Funds – aptly streamed to and implemented – are only some efficient tools and not a goal itself. An apt profiting by the strong position of Wroclaw agglomeration as well as by experience of Wroclaw Technical University being a local leader of innovation, combined with wider than up till now learning from the experience of Lower Silesia’s partner regions and building an attractive offer for investors in high tech and services will make it possible to achieve final goals indicated in strategies.
Agnieszka Stanowicka-Traczyk
The paper is based on the results of empirical studies concerning town identity building conducted in 206 selected town administration offices in Poland during the years 2003–2005. The paper aimed at identifying the main identity strategy instruments applied in Polish towns. For that purpose the major town identity building instruments related to visualization, communication and pattern of behaviours including marketing activities, were identified and characterized. Those instruments should be focused around the most important attributes of a given town. It was established, however, that towns expose too many attributes of identity in their strategies hence the image created can become unclear and illegible.
Paweł Swianiewicz, Katarzyna Szmigiel-Rawska

The purpose of the research presented in the article is to assess the effects of the 2015 amalgamation of the Zielona Góra city with the rural commune of the same name on the quality of local democracy. The second goal is to examine the phenomenon of free riding on the common pool in the context of the local-level territorial reform. The analysis, based on a quasi-experimental scheme using the synthetic control method, unlike previous studies, did not confirm the free riding hypothesis. The results of the study also indicate that the strategy implemented in Zielona Góra can be useful in achieving an intermediate political goal, which is to ensure the residents’ approval of the reform and legitimization of its results.