On our page we use cookies  which make it possible to save information on a users device. Please, read  our privacy policy and the description how to block the cookies. By continuing to look through our page you express your consent to leave the cookies according to the current setting of your browser.

Allow
Please enter 3 chars at least

Search

Search for phrase: "taxation strategy"
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.
Marek W. Kozak
The quality of the delivery system along with theoretical underpinnings, development strategy and country`s institutional system has decisive influence on EU regional policy implementation. Analysis of the management system of the Integrated Regional Development Programme shows that there is more weak than strong points. Main weaknesses can be described as: not transparent, politically sensitive project selection and time consuming procedures, unclear allocation of responsibility, high costs imposed on beneficiaries, low managerial skills, and, finally, conflicting solutions with existing legal distribution of powers between regional government and regional representative of the central government. Implementation effects of 2004-2005 confirm that delivery mechanism fails to meet expectations.
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.
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.
Piotr Lorens
This paper includes the general overview of the architectural and urban order issue in respect to Polish space. It focuses both on the problems of large cities as the peripheral and rural areas. Also the problems of rural areas losing their traditional character are discussed. Special attention was paid to the historical reasons staying behind the urbanization processes and their influence on the current situation. In this respect both the diagnosis of the current situation as well as the proposal for building the complex upgrade strategy were presented. Also the set of available implementation instruments were presented as a part of this proposal. Finally, the concept of urban regeneration was discussed. This concept can become the key element in the process of upgrading the condition of the Polish space. As a summary, a set of conclusions concerning the possible actions leading to desired change in the spatial order was presented.
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.
Tomasz Grzegorz Grosse
The article presents the main topics of the European debate on the EU Cohesion Policy after 2013, i.e. a discussion of territorial cohesion, the new EU economic strategy 2010-2020, and the next EU financial perspective after 2013. The debate has been continuing in the shadow of the financial and economic crises (2008-2010) and the trouble in the Euro zone (2010), which were caused by continued structural differences between the Member States. The Cohesion Policy is too weak an instrument to solve these problems. The author’s analysis focuses on the main proposals of changes in the Cohesion Policy put forward during the debate, which were shaped mainly by political interests of the dominant actors, and based on experts’ opinions and scientific concepts. In the conclusion, the author presents some recommendations for future Cohesion Policies.
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.

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.
Christophe Chabrot, Robert Pyka

The French territorial system is marked by a historical very large communal dispersion. Strangely the French State, although considered very strong, has never managed to impose the merger of these municipalities, as was the case in most other European countries. This resistance of local elected representatives, often also national parliamentarians, then led the central government to use another strategy: their grouping in public institutions of intermunicipal cooperation (EPCI). The creation of the Metropolis of Lyon is, therefore, very original. Created by the law of 27th January, 2014, it is the only “metropolis” with the status of territorial collectivity and merges on its territory the Rhône department and the former “urban community” of Lyon. This metropolis is thus unique in France, and the authors will tend to verify whether it could serve as a model to follow by other metropolises, considering the case of the first institutionalised metropolis in Poland, namely the GZM Metropolis, which is struggling with structural problems. The GZM Metropolis was established in 2017 by the Polish Parliament’s law and provided with a specific governance regime comparable to the “manager and council model” and decision-making based on a double majority of the municipalities and population. After the first five years of functioning, the leaders of this first Polish metropolis seem to be ready to adjust their metropolitan institutions, understanding its limits and searching for inspiration at the international level.

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.

Olexander Kyfyak, Vasyl Kyfyak, Yurii Koroliuk

The article examines the peculiarities of the formation and development of tourist destinations in the western Ukrainian border regions. GMDH analysis of statistical indicators of tourism in Lviv, Ivano-Frankivsk, Zakarpattya, Volyn and Chernivtsi regions revealed the importance of information campaigns promoting local destinations. The strategy for tourist destination formation, information support and promotion in the western Ukrainian border regions is developed and the components of its realisation are described.

Olena Zayats, Olena Pryiatelchuk, Maryna Korol, Mykola Palinchak, Ihor Korol

Current glocalisation processes require the identification of priority areas for Ukraine’s further integration into the international economy. The right choice of direction, tools and forms of implementation allows the government to determine, justify and implement a competitive strategy for the country. The study aimed to determine the relationship between international economic integration and Ukraine’s global competitive power. Identifying Ukraine’s sectoral comparative advantages in trade with the EU and evaluating the index of the regional orientation of Ukraine for specific groups of goods and services made it possible to define the effects of economic collaboration with the European region. The assessment of the complementarity index of Ukrainian–European trade relations revealed that Ukraine and the European Union are main trading partners. Furthermore, the analysis of the mechanism of the Association Agreement between Ukraine and the European Union proved that the agreement actively contributes to the growth of Ukraine’s global competitive power. Comparative analysis in historical retrospect revealed priority areas for  improving the integration processes which help to form the main competitive advantages of the country.

Marek Kozak

The quality of the delivery system – along with theoretical underpinnings, development strategy and the country’s institutional system – has a decisive influence on EU regional policy implementation. An analysis of the management system of the Integrated Regional Development Programme (IROP) shows that there are definitely more weak than strong points. The main weaknesses include: strong centralisation and ‘red tape’, far exceeding the usual practices in the EU; not transparent, politically sensitive project selection and time-consuming procedures; unclear allocation of responsibility, high costs imposed on beneficiaries, low managerial skills, and, finally, conflicting solutions with existing legal distribution of powers between regional government and regional representative of the central government. Implementation effects of 2004–2005 confirm that the delivery mechanism fails to meet expectations.

Grzegorz Gorzelak, Adam Płoszaj, Maciej Smętkowski

The article shows how the Four Capitals Model was applied to evaluate the region development strategy document and its implementation in terms of sustainable development. Firstly, it defines these types of capitals that could be used to analyse the sustainability of regional development. Then the authors describe the results of the exercise carried out together with representatives of the regional authorities, intended to assess the impact of the strategy implementation in the context of the four capitals. The results were confronted with the opinions of local governments and SME owners. This helped to identify the weaknesses of the strategy and potential trade-offs between different types of capital. Finally, the recommendations related to the updating of the strategy were formulated.

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.
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.
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.
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.
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.
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".
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.
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.
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.

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.
Ewelina Skowron
The author of the paper describes the process and conceptions of regional development which have been used in the past 40 years of the economic transformation in the Ruhr Region in Germany. The article describes the socio-economic situation and explains the need for transformation in the region. It also presents a wide range of possible solutions for restructured mining regions and discusses the effects of implementation of the development methods used in the Ruhr Region. Finally, it describes the main points of the current strategy of development for the Ruhr Region. The data presented in the paper have been collected and developed thanks to a scholarship at the University of Duisburg-Essen, financed by The Foundation of Polish-German Cooperation.
Katarzyna Zajda
One of the challenges for the contemporary Polish village is the transformation of its economic structure. It is necessary not only to create new jobs in the non-agricultural sector, but also to increase the competitiveness of enterprises. In their activities, entrepreneurs may use local resources in an innovative way. The author of the present article focuses on the following question: “What is the potential of entrepreneurs as far as the innovation based on local resources is concerned?”. Innovation is defined as a way of using local resources which emphasizes the specificity of an area. In her research (undertook in 2012), the author analyzed the local resources of the Pilica River Valley and the applications for support (from Rural Development Programme 2007–2013) submitted by the entrepreneurs to the local action group. The entrepreneurs (in their activity) do not use the resources which have been identified in the local development strategy. The additional funding allowed them to increase the competitiveness of their companies, but was not used to make their activities more innovative.
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.

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.
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.
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.
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.
Grzegorz Gorzelak, Adam Płoszaj, Maciej Smętkowski
The article presents 4 capital model as an evaluation method of the region development strategy implementation as well as strategy document analysis. The introduction provides definition of these types of capitals that might be adapted to analysis of sustainable development. Than the authors describes a result of exercise conducted together with representatives of self-government authorities consists of impact assessment of the strategy implementation in the context of selected forms of capital. The results were confronted with opinions of local self-governments authorities as well as small and medium size enterprises. These breakdown enabled authors to indicate weakness of the strategy and potentials trade-offs between different types of capital. As the final result recommendations regarding the updating processes of the strategy were formulated.