Streszczenie: Zrównoważony rozwój lokalny może być finansowany z dochodów własnych gmin, w tym o charakterze podatkowym. Gminy mają jednak różną zdolność dochodową, więc powstają między nimi różnice w wysokości dochodów własnych i wydatków na zadania własne, w przeliczeniu na mieszkańca. Nadmierne różnice są niekorzystne z punktu widzenia zrównoważonego rozwoju kraju, dlatego organy państwa ustanowiły mechanizmy wyrównywania fiskalnego. W badaniu gmin województwa wielkopolskiego dowiedziono, że subwencja ogólna zmniejsza zróżnicowanie dochodów gmin o ponad 60%, a tym samym zwiększa możliwości finansowania przez nie zadań podejmowanych w celu urzeczywistnienia idei zrównoważonego rozwoju lokalnego.Słowa kluczowe: rozwój zrównoważony, dochody podatkowe, subwencja ogólna, województwo wielkopolskie.Klasyfikacja JEL: H71, H77. EQUALISING THE INCOME OF MUNICIPALITIES AS A PRECONDITION OF THEIR SUSTAINABLE DEVELOPMENT?Abstract: Sustainable local development can be funded with municipalities' own fiscal revenues. However, municipalities vary in terms of their income generating capacities, so their own revenues and expenditures on their own tasks per capita also differ significantly. Excessive differences between local self-government units have a negative impact on the sustainable development of a country. Therefore, state
Polish municipalities’ response to the first wave of the COVID -19 crisis Purpose: The purpose of this chapter is to identify the initial responses of municipalities to the emergence of the COVID-19 pandemic. Design/methodology/approach: The research questions posed were: What types of budgetary instruments were used by municipalities during the first months of the COVID-19 pandemic in Poland? What was the scale of the loss of their current revenues and what was the amount of expenditures related to countering COVID-19? What were the sources of funding for these expenditures? Findings: Municipalities were, by necessity, on the front line of the fight against the effects of the pandemic. They used the available budgetary instruments (local taxes and fees, property revenues, budgetary expenditures) to limit the spread of the virus and reduce its negative consequences. These actions were not coordinated. The study revealed that revenue losses and expenditure increases due to COVID-19 were not as large as expected. Originality and value: The research in this chapter demonstrates that municipalities in Poland used different approaches to develop and implement policies to counteract the spread of the COVID-19 pandemic and mitigate its effects. The research shows that Polish municipalities played a leading role in the rapid response to the pandemic, although their actions varied and were uncoordinated.
Research into the differences between income-generating capacities of rural municipalities and the effectiveness of vertical and horizontal transfers in levelling these differences reflects the financial situation of municipalities and their ability to meet the needs of local communities. The conclusions of this study can be used in the implementation of the government's financial policy. The aim of this article is to analyse and assess the effectiveness of the general subsidy for rural municipalities in Poland. The income-generating capacities of municipalities are expressed in the amount of tax revenue per capita, and its primary and secondary diversity is measured by the coefficient of variation weighted by the number of inhabitants. The study found very significant discrepancies among income-generating capacities of rural municipalities in Poland. The effectiveness of the fiscal equalization mechanism is moderately high, as individual transfers vary with respect to their "equalising power".
The aim of this article is to assess the effectiveness of the fiscal equalization mechanism for municipalities in Poland. The article reviews the following hypothesis: The fiscal equalisation mechanism for municipalities applied in Poland consists of three parts of the general subsidy. It does decrease the discrepancies between municipalities with respect to their incomes per capita, but the efficiency of the particular transfers varies. The income differences among municipalities have been studied with the use of the minimum and the maximum to average ratio and the variation coefficient. The most effective transfer is the equalising part of the general subsidy. Instruments of horizontal equalisation have a limited impact on reducing the discrepancies between the revenues of municipalities. These discrepancies may be smoothed by redistribution transfers.
Studies on the influence of COVID-19 on municipalities are scarce, although it was precisely municipalities that stood in the first line of combat. It is important to estimate the negative budgetary consequences of the crisis for municipalities and to detect potential patterns in the application of their anti-crisis financial instruments. Our study reveals that the initial response of Polish municipalities to the pandemic crisis in this area varied depending on their administrative type, the amount of current income per capita and the population size. However, the correlations between the applied income instruments and expenditures and the above factors were rather weak.
The article presents selected issues related to the digital transformation of Poland from the perspective of local government. It poses the following questions: How should we understand the digital transformation in general and the digital transformation of local government? Why should local government choose this path for transformation and what impact does it have? The article uses the method of analysis and criticism of the literature. The conclusions drawn from the research are as follows: the digital transformation of local government is the entirety of the changes taking place in it in terms of the services, processes, resources, organizational culture and competences using digital technologies. The purpose of these changes is to improve the quality of life and achieve the goals of sustainable development. Each local government unit must enter the path of digital transformation. It is an objective of necessity resulting mainly from social needs (expectations) for which the local government has been appointed. These needs can be divided into several categories. Residents require easier shopping and handling of administrative matters, as well as access to information and efficient communication. They also report the need for improving the conditions of work, maintaining employment, and accessing professional development. The expectation of reduced social inequalities remains valid. Residents and entrepreneurs expect Internet access and free mobility, and the latter also require support in optimizing business processes. In the conditions of developing the digital economy, we also expect the creation of an efficient system of warnings about threats and ensuring safety on the Internet. All aspects cause changes in the economy and the financing of local government. These mainly concern its functions and scope of performed tasks, the how social needs are satisfied and the tools used.
Czy pandemia Covid-19 zmieni spojrzenie na rolę państwa w gospodarce w warunkach kryzysu? Rozważania na tle dotychczasowych doświadczeń państw wysoko rozwiniętych (Oskar Urban) .
Czy pandemia Covid-19 zmieni spojrzenie na rolę państwa w gospodarce w warunkach kryzysu? Rozważania na tle dotychczasowych doświadczeń państw wysoko rozwiniętych (Oskar Urban) .
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