The article presents the problem of fiscal imbalance in the Russian Federation and the mechanisms of its equalization. These mechanisms are one of the key elements of budgetary relations, due to significant differences in the level of economic development of federal subjects, resulting in horizontal and vertical fiscal imbalance. The paper presents the most important mechanisms from the early 90 s. Most attention was paid to the main method of guaranteeing financial security - The Fund for Financial Support of Subjects. Until 2008 an important element of the financial system had been other special funds (eg. The Federal Fund for Regional Development, The Federal Compensation Fund), replaced by intergovernmental grants. The main principles, objectives and implications of these mechanisms were described. Part of the work was dedicated to showing federal entities' dependence on financial transfers from the federal level. The outcome was that equalization results proved to be weak, mechanisms were unstable and not always formalized so as not to be subject to current policy needs.
The article presents the problem of fiscal imbalance in the Russian Federation and the mechanisms of its equalization. These mechanisms are one of the key elements of budgetary relations, due to significant differences in the level of economic development of federal subjects, resulting in horizontal and vertical fiscal imbalance. The paper presents the most important mechanisms from the early 90 s. Most attention was paid to the main method of guaranteeing financial security - The Fund for Financial Support of Subjects. Until 2008 an important element of the financial system had been other special funds (eg. The Federal Fund for Regional Development, The Federal Compensation Fund), replaced by intergovernmental grants. The main principles, objectives and implications of these mechanisms were described. Part of the work was dedicated to showing federal entities' dependence on financial transfers from the federal level. The outcome was that equalization results proved to be weak, mechanisms were unstable and not always formalized so as not to be subject to current policy needs. ; Artykuł przedstawia zagadnienie nierównowagi fiskalnej w Federacji Rosyjskiej oraz mechanizmy jej niwelowania. Są one jednym z kluczowych elementów relacji budżetowych z uwagi na znaczące zróżnicowanie poziomu rozwoju gospodarczego podmiotów FR, skutkujące poziomą i pionową nierównowagą fiskalną. W pracy przedstawiono najważniejsze mechanizmy podziału transferów od początku lat 90. Najwięcej uwagi poświęcono podstawowej metodzie gwarantowania zabezpieczenia budżetowego - Federalnemu Funduszowi Wsparcia Podmiotów. Do 2008 r. istotnym elementem systemu budżetowego były inne specjalne fundusze (m.in. Federalny Fundusz Rozwoju Regionalnego, Federalny Fundusz Kompensacji), zastąpione przez subwencje, subsydia i dotacje. Opisano najważniejsze zasady, cele oraz efekty funkcjonowania powyższych mechanizmów. Część pracy poświęcono również pokazaniu zależności poszczególnych podmiotów od transferów finansowych ze szczebla federalnego. Rezultaty wyrównywania nierównowagi fiskalnej w badanym okresie okazały się słabe, mechanizmy nietrwałe i nie zawsze sformalizowane, by nie podlegać bieżącym potrzebom politycznym.
The initiative to establish the Military Housing Fund (Fundusz Kwaterunku Wojskowego, FKW) was launched in 1925 in the Polish Senate, which, during considering the draft Act on accommodation for the army in peacetime adopted by the Polish Sejm opposed the possibility provided for by the draft law (causing social unrest) to seize (for a compensation) private premises for permanent accommodation for officers and married non-commissioned officers, in a situation where other (specified in the Act) methods of acquiring housing for this purpose did not bring the expected results. The Senate voted in favour of the construction and maintenance of residential buildings intended as permanent housing for the military by a specially established FKW. A fundamental role in the structure of its financing (as non-returnable income) was played by the accommodation tax. However, it covered the same premises and the same people who were already burdened with the municipal tax on premises and the state tax on premises. The situation in which the same premises and the same individuals were burdened, according to the same rules, with three taxes (in the total amount of up to 15% of rent), changed on 2 August 1926 with the enactment of the Act on the tax on premises, which replaced the previous ones and the new tax was to be collected starting from 1 August 1926, also for the purposes of the FKW (a total of 114,174,379 Polish zlotys was paid to the FKW account by the end of 1938). This solution, combined with the authorisation of the FKW to take out (with the guarantee of the Government) a loan of up to 140 million zlotys, allowed the FKW to pursue a quite broad construction activity, which resulted (in the period 1927–1937) in 7,334 dwellings for officers and married non-commissioned officers (in 1938 a total of 1,577 dwellings were under construction). ; Inicjatywa odnośnie do utworzenia Funduszu Kwaterunku Wojskowego (FKW) narodziła się w 1925 r. w Senacie, który rozpatrując uchwalony przez Sejm projekt ustawy o zakwaterowaniu wojska w czasie pokoju, sprzeciwił się przewidzianej przezeń (i wywołującej niepokoje społeczne) możliwości zajmowania (za wynagrodzeniem) pomieszczeń prywatnych na kwatery stałe dla oficerów i żonatych podoficerów zawodowych w sytuacji, gdy inne (wskazane w ustawie) sposoby pozyskania pomieszczeń na ten cel nie przyniosły oczekiwanych rezultatów. Senat opowiedział się za wznoszeniem, utrzymaniem i konserwacją budynków mieszkalnych przeznaczonych na kwatery stałe dla wojska przez specjalnie utworzony w tym celu FKW. W strukturze jego dochodów zasadniczą rolę (wśród dochodów bezzwrotnych) odgrywał podatek kwaterunkowy. Podlegały mu jednak te same lokale i te same osoby, które już były obciążone komunalnym podatkiem od lokali oraz państwowym podatkiem od lokali. Sytuacja, w której te same lokale i te same osoby obciążone były, według tych samych zasad, trzema podatkami (w łącznej wysokości do 15% komornego), zmieniła się wraz z uchwaleniem w dniu 2 sierpnia 1926 r. ustawy o podatku od lokali, który (zastępując dotychczasowe) miał być pobierany od 1 sierpnia 1926 r., m.in. na rzecz FKW (do końca 1938 r. na konto FKW wpłynęło 114 174 379 zł). Rozwiązanie to, w połączeniu z upoważnieniem FKW do zaciągnięcia (za poręką Rządu) pożyczki do wysokości 140 mln zł, pozwoliło FKW rozwinąć stosunkowo szeroko zakrojoną działalność budowlaną, która zaowocowała (w latach 1927–1937) 7334 mieszkaniami dla oficerów i żonatych podoficerów (w 1938 r. pozostawało w budowie 1577 mieszkań).
The aim of this study is to determine the legal status of the Medical Fund as a state special-purpose fund, the sources of its financing and the rules of the disposal of public funds, as well as its place in the public finance sector. The article uses the formal-legal method, applicable to legal scholarship. The introduction to the Polish public finance sector of a new unit responsible for financing health care seems to be an expression of the legislator's care for this sector of activity of public authorities. However, the introduction of the Medical Fund as an additional resource did not significantly increase the financial outlays for the implementation of public tasks in the area of health care incurred by the state and local government units. There was only a change in the structure of public expenditure in the health sector. ; Celem niniejszego opracowania jest ustalenie statusu prawnego Funduszu Medycznego jako państwowego funduszu celowego, źródeł jego finansowania i zasad dysponowania środkami publicznymi oraz jego miejsca w sektorze finansów publicznych. W artykule wykorzystano metodę dogmatyczno-prawną, właściwą dla nauk prawnych. Wprowadzenie do polskiego sektora finansów publicznych nowej jednostki odpowiedzialnej za finansowanie ochrony zdrowia wydaje się być wyrazem dbałości ustawodawcy o ten sektor działalności organów władzy publicznej. Wprowadzenie Funduszu Medycznego jako dodatkowego zasobu środków jednak nie zwiększyło istotnie nakładów finansowych przeznaczanych na realizację zadań publicznych z zakresu ochrony zdrowia ponoszonych przez państwo i jednostki samorządu terytorialnego. Dokonano jedynie zmiany w strukturze wydatków publicznych w sektorze zdrowotnym.
Electronic participatory budgeting is becoming an important element of social consultations. The legal ground for its operation at the municipal level is provided in Article 5a of the Act of municipal self-government. The organisation of participatory budgeting is a manifestation of direct democracy that allows citizens to express their approval or disapproval of the actions taken by local authorities. It also reflects the level of citizen e-participation in public life. In Poland e-participation is still at a developing stage and therefore needs to be further researched in comparative studies. This article is an attempt to determine whether in the largest cities in Poland e-participation is used in voting on city budgets and if the answer if in the affirmative, which e-tools are available and used, and to what extent. By analysing relevant and applicable legislation, the possibility of electronic filing of projects as well as the number of e-voters have been researched. All budgeting processes taking place in Warszawa, Kraków, Łódź, Wrocław and Poznań since 2015, when the project started, have been examined. Citizen participatory budgeting as such started in Poland in 2011. However, the largest cities continue to encounter difficulties in their proper implementation. Resorting to electronic tools has not helped much, what is more, some municipal bodies, for the sake of least complexity, sometimes resign even from the use of electronic signature. If this is the case, a question may be asked about the reason for such poor e-participation of Polish citizens in this one of the few anyway, forms of e-participation available in Poland. ; Electronic participatory budgeting is becoming an important element of social consultations. The legal ground for its operation at the municipal level is provided in Article 5a of the Act of municipal self-government. The organisation of participatory budgeting is a manifestation of direct democracy that allows citizens to express their approval or disapproval of the actions taken by local authorities. It also reflects the level of citizen e-participation in public life. In Poland e-participation is still at a developing stage and therefore needs to be further researched in comparative studies. This article is an attempt to determine whether in the largest cities in Poland e-participation is used in voting on city budgets and if the answer if in the affirmative, which e-tools are available and used, and to what extent. By analysing relevant and applicable legislation, the possibility of electronic filing of projects as well as the number of e-voters have been researched. All budgeting processes taking place in Warszawa, Kraków, Łódź, Wrocław and Poznań since 2015, when the project started, have been examined. Citizen participatory budgeting as such started in Poland in 2011. However, the largest cities continue to encounter difficulties in their proper implementation. Resorting to electronic tools has not helped much, what is more, some municipal bodies, for the sake of least complexity, sometimes resign even from the use of electronic signature. If this is the case, a question may be asked about the reason for such poor e-participation of Polish citizens in this one of the few anyway, forms of e-participation available in Poland.
Electronic participatory budgeting is becoming an important element of social consultations. The legal ground for its operation at the municipal level is provided in Article 5a of the Act of municipal self-government. The organisation of participatory budgeting is a manifestation of direct democracy that allows citizens to express their approval or disapproval of the actions taken by local authorities. It also reflects the level of citizen e-participation in public life. In Poland e-participation is still at a developing stage and therefore needs to be further researched in comparative studies. This article is an attempt to determine whether in the largest cities in Poland e-participation is used in voting on city budgets and if the answer if in the affirmative, which e-tools are available and used, and to what extent. By analysing relevant and applicable legislation, the possibility of electronic filing of projects as well as the number of e-voters have been researched. All budgeting processes taking place in Warszawa, Kraków, Łódź, Wrocław and Poznań since 2015, when the project started, have been examined. Citizen participatory budgeting as such started in Poland in 2011. However, the largest cities continue to encounter difficulties in their proper implementation. Resorting to electronic tools has not helped much, what is more, some municipal bodies, for the sake of least complexity, sometimes resign even from the use of electronic signature. If this is the case, a question may be asked about the reason for such poor e-participation of Polish citizens in this one of the few anyway, forms of e-participation available in Poland. ; 1 ; 13 ; 129 ; 147 ; 6 ; Studia Prawa Publicznego
In the light of the applicable regulations governing administrative proceedings, electronic communication is an acceptable form of communication between the authority and other parties in the area of activities regulated by the provision of Article 13 of the Act of 14 June 1960, the Code of Administrative Procedure, in its current wording. Since this provision provides for the use of mediation in the resolution of disputes relating to the settlement of matters which are the subject of administrative proceedings in the first and second instance, electronic communication may also be used in mediation at both stages of the administrative proceedings. The mediation process itself may be carried out using Internet means of communication, and the mediator may in the same way contact the body referring the case to mediation. Teleconferencing and other methods of electronic communication, such as e-mails, chat-rooms and teleconferences, are all possible under the current legal framework. However, it is not allowed to conduct automated mediation, i.e. mediation in which identification of a specific mediator will not be possible. In the light of current legislation in force, a mediator must be involved in the supervision of the mediation process and be responsible for its course. This is the personal responsibility of the mediator. The trend to use electronic communication in the public sphere will continue. This will apply both to the communication within the internal structures of the administration and to its external relations. The development of e-administration may also facilitate the development of ADR (Alternative Dispute Resolution) methods in administrative proceedings. This corresponds to the global trend where the methods and procedures of administration are being adopted to the environment which is increasingly using different forms of electronic communication. ; In the light of the applicable regulations governing administrative proceedings, electronic communication is an acceptable form of communication between the authority and other parties in the area of activities regulated by the provision of Article 13 of the Act of 14 June 1960, the Code of Administrative Procedure, in its current wording. Since this provision provides for the use of mediation in the resolution of disputes relating to the settlement of matters which are the subject of administrative proceedings in the first and second instance, electronic communication may also be used in mediation at both stages of the administrative proceedings. The mediation process itself may be carried out using Internet means of communication, and the mediator may in the same way contact the body referring the case to mediation. Teleconferencing and other methods of electronic communication, such as e-mails, chat-rooms and teleconferences, are all possible under the current legal framework. However, it is not allowed to conduct automated mediation, i.e. mediation in which identification of a specific mediator will not be possible. In the light of current legislation in force, a mediator must be involved in the supervision of the mediation process and be responsible for its course. This is the personal responsibility of the mediator. The trend to use electronic communication in the public sphere will continue. This will apply both to the communication within the internal structures of the administration and to its external relations. The development of e-administration may also facilitate the development of ADR (Alternative Dispute Resolution) methods in administrative proceedings. This corresponds to the global trend where the methods and procedures of administration are being adopted to the environment which is increasingly using different forms of electronic communication.
In the light of the applicable regulations governing administrative proceedings, electronic communication is an acceptable form of communication between the authority and other parties in the area of activities regulated by the provision of Article 13 of the Act of 14 June 1960, the Code of Administrative Procedure, in its current wording. Since this provision provides for the use of mediation in the resolution of disputes relating to the settlement of matters which are the subject of administrative proceedings in the first and second instance, electronic communication may also be used in mediation at both stages of the administrative proceedings. The mediation process itself may be carried out using Internet means of communication, and the mediator may in the same way contact the body referring the case to mediation. Teleconferencing and other methods of electronic communication, such as e-mails, chat-rooms and teleconferences, are all possible under the current legal framework. However, it is not allowed to conduct automated mediation, i.e. mediation in which identification of a specific mediator will not be possible. In the light of current legislation in force, a mediator must be involved in the supervision of the mediation process and be responsible for its course. This is the personal responsibility of the mediator. The trend to use electronic communication in the public sphere will continue. This will apply both to the communication within the internal structures of the administration and to its external relations. The development of e-administration may also facilitate the development of ADR (Alternative Dispute Resolution) methods in administrative proceedings. This corresponds to the global trend where the methods and procedures of administration are being adopted to the environment which is increasingly using different forms of electronic communication.
Artykuł wydano na licencji Commons CC-BY-NC-ND 3.0 Polska i został dodany do repozytorium przez przedstawiciela redakcji. ; Niniejsza publikacja jest wprowadzeniem do najważniejszych zagadnień związanych z tematyką Funduszy Europejskich. Autor przedstawia w niej najważniejsze dokumenty zawierające cele postawione przez Komisję Europejskie, które mają wpływ na przygotowanie i wdrażanie programów operacyjnych. Każdy program realizujący politykę spójności UE został omówiony w oparciu o cztery kryteria: cele programu, przykładowe projekty, podmioty uprawnione do ubiegania się o środki oraz wielkość pieniędzy na nie przeznaczonych. Artykuł przedstawia wszystkie programy krajowe zarządzane centralnie, a także zasady działania regionalnych programów operacyjnych. Tłumaczy również przyczyny różnic pomiędzy regionalnymi programami oraz objaśnia instytucjonalną strukturę zarządzania Funduszami Europejskimi w Polsce. ; The article is the introduction to the most important issues related to EU funds for Poland. Author presents crucial documents showing the goals set by European Commission. Those goals affect the rules of preparation and implementation of operational programmes. Each operational programme realizes European cohesion policy and has been described using four criteria: the objectives of the programme, exemplary projects, entities that can apply EU funding and the amount of money planned for the programme. The article presents all centrally managed internal national programmes and the features of regional operational programmes. In addition it describes the institutional structure of the management of EU funds in Poland as well as explains the differences between various regional programmes. ; Artur Potocki
Public funds should play important role in rationalization of the social security system as they allow greater control over expenses redistribution and thus over changes in society. However, as the rule of parainsurance is not followed while creating public funds, one cannot hope for public support for fiscal burdens and for diminishing political influence on the tax collection for social expenses and social expenses itself. The lack of public support should not limit possibilities of using public funds to rationalize public finances, particularly social security.
Główne refleksje badawcze w artykule koncentrują się na zastosowanych przez podmioty polityczne narzędziach marketingowych w mediach elektronicznych celem pozyskania poparcia społecznego. W kręgu zainteresowań autorki znalazły się dwie dotychczasowe kampanie wyborcze poprzedzające wybory do Parlamentu Europejskiego w 2004 oraz w 2009 roku. Teoretyczną podstawą badań była koncepcja ramowania (framing) przekazów medialnych. Ze względu na obszerność zgromadzonego materiału badawczego w artykule ostatecznie zaprezentowane są spostrzeżenia dotyczące reklam audiowizualnych oraz zawartości witryn internetowych podmiotów politycznych, które w wyniku elekcji uzyskały mandaty w Parlamencie Europejskim. Przeprowadzona analiza wykazała z jednej strony przywiązanie podmiotów politycznych do rozpowszechniania materiałów promocyjnych w telewizji, z drugiej konsekwentnie wzrastające zainteresowanie również kampanią prowadzoną w Internecie. Wyraźnie zarysowującym się zjawiskiem jest prezydencjalizacja polityki - kluczową rolę w kampaniach wyborczych, w tym w przekazach perswazyjnych odgrywają liderzy partyjni. ; The main research concern of this paper is the marketing tools used in the electronic media by political entities for the purpose of winning social support. The author refers to the two election campaigns preceding the European Parliament elections in 2004 and 2009. The theoretical foundation for the research was provided by the concept offraming of media messages. On account of the abundance of the material collected, the paper presents observations made with reference to audiovisual commercials and the content of the websites belonging to the political entities that won EP mandates in those elections. The analysis evidences the attachment of political entities to the dissemination of their promotional materials via television, on the one hand, and their consistently increasing interest in Internet campaigns on the other. A clear trend of the presidentialization of politics can be noted, as the key role in election campaigns and persuasive message dissemination is played by party leaders.
Główne refleksje badawcze w artykule koncentrują się na zastosowanych przez podmioty polityczne narzędziach marketingowych w mediach elektronicznych celem pozyskania poparcia społecznego. W kręgu zainteresowań autorki znalazły się dwie dotychczasowe kampanie wyborcze poprzedzające wybory do Parlamentu Europejskiego w 2004 oraz w 2009 roku. Teoretyczną podstawą badań była koncepcja ramowania (framing) przekazów medialnych. Ze względu na obszerność zgromadzonego materiału badawczego w artykule ostatecznie zaprezentowane są spostrzeżenia dotyczące reklam audiowizualnych oraz zawartości witryn internetowych podmiotów politycznych, które w wyniku elekcji uzyskały mandaty w Parlamencie Europejskim. Przeprowadzona analiza wykazała z jednej strony przywiązanie podmiotów politycznych do rozpowszechniania materiałów promocyjnych w telewizji, z drugiej konsekwentnie wzrastające zainteresowanie również kampanią prowadzoną w Internecie. Wyraźnie zarysowującym się zjawiskiem jest prezydencjalizacja polityki – kluczową rolę w kampaniach wyborczych, w tym w przekazach perswazyjnych odgrywają liderzy partyjni. ; The main research concern of this paper is the marketing tools used in the electronic media by political entities for the purpose of winning social support. The author refers to the two election campaigns preceding the European Parliament elections in 2004 and 2009. The theoretical foundation for the research was provided by the concept of framing of media messages. On account of the abundance of the material collected, the paper presents observations made with reference to audiovisual commercials and the content of the websites belonging to the political entities that won EP mandates in those elections. The analysis evidences the attachment of political entities to the dissemination of their promotional materials via television, on the one hand, and their consistently increasing interest in Internet campaigns on the other. A clear trend of the presidentialization of politics can be noted, as the key role in election campaigns and persuasive message dissemination is played by party leaders.
Proces integracji z Unią Europejską umożliwił Polsce wkroczenie na nową ścieżkę rozwoju społeczno-gospodarczego, a najważniejszym czynnikiem warunkującym ten rozwój stały się fundusze strukturalne oraz Fundusz Spójności. Niniejszy artykuł ma na celu określenie, w jakim stopniu gminy powiatu żnińskiego, stanowiące obszar badań, skorzystały ze środków europejskich w realizacji zadań własnych. Analiza obejmuje dwie perspektywy finansowe unijnej polityki regionalnej - 2004-2006 oraz 2007-2013 - a ponieważ drugi okres programowania z udziałem Polski niebawem zostanie zakończony, artykuł ten stanowi doskonałą sposobność do podsumowania dotychczasowych rezultatów gmin powiatu żnińskiego w zakresie korzystania ze środków funduszy strukturalnych i Funduszu Spójności. ; The integration with the European Union has enabled Poland to advance its socio-economic development. The Structural Funds as well as the Cohesion Fund have become the most important determinant of this process. The aim of the article is to investigate the extent to which Żnin county communes benefited from the above mentioned funds for implementation of public services imposed on the local government. The spatial scope of the analysis embraces the communes of the Żnin county while the temporal scope of the research covers the years 2004-2006 and 2007-2013 and coincides with two regional policy frameworks which have been accessible to Poland as a member of the European Union. Since the second financial perspective in which Poland has participated in the European Union is coming to an end, this article is a significant opportunity to sum up hitherto prevailing results of Żnin county communes benefiting from the Structural Funds.
Praca dotyczy badań nad stopniem wykorzystania handlu i biznesu elektronicznego w przemyśle tekstylno-odzieżowym oraz ich wpływu na ten przemysł. W tym celu przeprowadzono badania empiryczne wśród polskich przedsiębiorstw ww. sektora, przeanalizowano uwarunkowania prawne dotyczące handlu i biznesu elektronicznego międzynarodowych organizacji zajmujących się handlem (takich jak Światowa Organizacja Handlu - WTO, Unia Europejska, i inne), a także przeanalizowano wszystkie dostępne programy Unii Europejskiej pod kątem ich przydatności w finansowaniu projektów związanych z handlem elektronicznym oraz technologiami ICT (ang. information and communication technologies) dla firm sektora tekstylno-odzieżowego. ; The structure of the thesis was subordinated to the specific goals and research hypotheses. It consists of four main chapters and conclusions. Chapter one is of an introductory character. It presents a short history of internet, basic aspects of electronic commerce and business, such as its models or unique features with respect to traditional commerce. Basic statistical data concerning the electronic commerce with particular reference to trade of products from textile and clothing sector, as well as those concerning the number of users of internet in the world and in Poland are given. The conclusions from the report concerning the electronic commerce in the textile and clothing sector in the European Union prepared by the eBusiness W@tch organization in 2005 with the comments of the author, and the new ICT paradigm are also presented. Chapter two is devoted to the legal aspects of electronic commerce. At first the regulations of the international organizations such as the WTO, OECD and UNCITRAL are presented. In the next part of this chapter the EU directives are thoroughly described, as Poland is a member of this organization and its regulations are the most important for our country. The last part of the chapter is devoted to the analysis of Polish legal system and its adjustments to the regulations of international organizations. Chapter three is dedicated to presenting and analyzing the empirical research carried out on the basis of questionnaires among enterprises from Polish textile and clothing sector, and drawing conclusions from those results. The research was aimed at checking the level of utilization of electronic commerce and business in those companies and evaluation if their influence on the firms was positive. From the point of view of the main goal of the thesis it is the most important chapter. Chapter four presents the analysis of a wide range of the EU programs with respect to their usefulness for companies from textile and clothing sector in order to achieve direct (financial) and indirect assistance for projects connected with ICT. The last part of the thesis is dedicated to the final conclusions and summary of the performed researches and analyses.
