Environmental Kuznets Curve (EKC) is often used to illustrate differences in intensity of environmental externalities creation under various jurisdictions. From the point of view of environment exploitation those jurisdictions are usually arbitrary. As a result conclusions drawn from them may be incorrect and public policy based on them inaccurate (e.g. the territory where environmental regulations are applied does not match with the territory where they are needed). As a consequence, predictions based on statistical interpretation of EKC are unreliable and the policy based on them proves to be inefficient. Therefore, it seems that EKC should be used for predictions only for large jurisdictions or groups of jurisdictions.
In recent years the euro area has been characterised by a very low rate of economic growth (in some years there was even a real reduction in the volume of production). This has launched a debate among economists about the instruments to be applied in public policy to bolster the economy. In this article the author analysed the possible effects of fiscal and monetary policy on economic growth when economic stagnation in the euro area is accompanied by a high level of public debt as a percentage of GDP and a very low level of the interest rates set by the central bank as well as market interest rates. On the basis of economic theory the author considers whether expansionary fiscal policy will contribute to the growth of real output, or merely enlarge the public debt and increase the risk of sovereign debt default and currency crisis. The author also introduced the concept of quantitative easing as an instrument of expansionary monetary policy.
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 activity of international holding companies has become crucial for the European economy. In particular, attention should to paid to the tax-related issues, which arise out of the cross-border activity of holding companies. Increasingly, holding companies employ aggressive tax optimisation in their strategies. While the tax policies of individual E.U. Member States have turned out to be of little effectiveness, simultaneously, the lack of a common and harmonised tax policy designed to counteract tax optimisation has become a serious problem for the European Union. Therefore, the European Commission strives to develop a fiscal concept which will - on the one hand - allow to effectively combat international tax optimisation adopted by holding companies and - on the other hand - be integral with the internal tax systems of individual Member States.
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 European Union currently operates three types of competence: exclusive, shared and supporting (complementary and harmonization). For each country, it is very important autonomous power of taxation and the ensuing independence in shaping tax policy. Countries acceding to the European Union, however, have to reckon with the fact that 80 Artur Kuś Studia z Polityki Publicznej since joining will not have a kind of monopoly on the creation of a fully independent and autonomous tax regulations. EU tax law is primarily the proper functioning of the EU internal market. The aim of the tax legislation is mainly provide income for the state. Thus, the main feature of the national tax law is fiscal function and the EU's - the proper functioning of the internal market. EU tax law in the broad sense (sensu largo) is the collection of EU law (primary and secondary) concerning and affecting the tax law of the Member States. EU tax law in the strict sense (sensu stricto) is a set of rules while EU law relating to and used directly in the tax law of the Member States of the EU. In the simplest terms it can be assumed that these are the rules relating to the taxation mainly indirect taxes.
The main purpose of the article is to assess the efficiency of the policy of economic stabilization, carried out by the EEC member states, and to distinguish the significance of particular instruments of fiscal and monetary policy in these countries. The article consists of two parts. The first part contains the presentation of some categories of the stabilization policy as well as two models of transmitting the impulses of the stabilization policy. The first is based on Keynesian and neoclassical assumptions while the other originates from monetaristic conceptions. The above models indicated main instruments of the stabilization policy, analysed in the second part of the article. The analysis has been carried out by means of the multistage regression method and the degree of "kindness" of correlation of equations has been measured by the corrected determination coefficient R2. The results of the analysis point out to: — the diversified character of national functions of reaction, — the stabilizing influence of the European Monetary System, — the eclectic character of methods applied in the stabilization policy by the governments of the EEC member states. ; Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
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.
Polityka klastrowa, która została wypracowana przez instytucje Unii Europejskiej, a która jest wdrażana od wielu lat bezkrytycznie przez instytucje państwowe, jest niedopasowana do realiów polskiej gospodarki oraz relacji społeczno-gospodarczych, a przez to nieefektywna. Ostatnie badanie wykonane przez Delloite Business Consulting S.A. Benchmarking klastrów w Polsce – 2010 Raport z badania1 wskazuje, że organizacje klastrowe w Polsce nie są rozwinięte i borykają się z problemami finansowymi oraz problemem nieufności przedsiębiorców wobec swojego otoczenia biznesowego i instytucji państwowych. Raport ten potwierdził stwierdzenia zawarte w raporcie PAG, który zostanie omówiony w dalszej części tej publikacji.Polityka klastrowa jest realizowana przez Urzędy Marszałkowskie, co nie przynosi zakładanych rezultatów, bowiem politycy są bardziej zainteresowani tworzeniem nowych inicjatyw klastrowych niż wspomaganiem i rozwijaniem tych, które sami pomagali powoływać do życia.Celem niniejszej pracy jest przedstawienie koncepcji rozszerzenia kompetencji oraz zakresu działalności Specjalnych Stref Ekonomicznych o działalność brokera klastra. W opinii autorów ustawowe przydzielenie SSE roli brokera klastra, bazując na modelu działań odgórnych (top –down), może przynieść pozytywne rozwiązania i zapewnić budowanie klastrów przez profesjonalne organizacje, posiadające zarówno know-how, odpowiednie zasoby ludzkie oraz istniejące struktury organizacyjne.[.] ; Since last two decades, the cluster concept developed by Porter has been widely used as the tool for policy makers to intervene in regional agglomeration and industrialization process. The European Union introduced Cluster Based Policy to its members, aiming on spreading idea of cluster among them, and providing best practices by basing on researches done on existing clusters in Western Europe. The basic assumption of the EU bottom-up CBP is to support recognized cluster initiatives and provide financial means for start up. In this model, the market should prove whenever the cluster initiatives were strong enough to grow up or decease. Poland does not have national CBP and the national policy is based on European recommendations. These recommendations do not fit to Polish social and economic reality. Poland is considered as the one of post-communism countries with all the social and economical limitations appearing from that fact. The citizens and entrepreneurs still do not trust each other as well as they do not trust in government and its institutions. The mentality of people has not caught up the wave of economical changes yet. During last decade in Poland there were established many cluster initiatives. After initial euphoria, especially among politicians, within a period of 2-3 years almost all cluster initiatives and cluster organization in Poland have gotten into financial and organizational troubles. They exist; however, either do not act or act in order to find financial sources to cover basic operational costs, such as the costs of an office, stuff or current payments, thus they are not focused on cluster projects at all. The cluster policy in Poland seems to be ineffective and inappropriate tailored to our social and economical conditions. The authors would like to propose to change bottom-up policy and let government take a part in establishing and supporting cluster organizations in Poland. The Polish government has a tool to intervene on the regional market to create agglomeration processes leading to establishing clusters. The Polish Government legislated the act on Special Economic Zones and thus prepared a useful tool to support regional development. SEZ territorially cover all regions of Poland. So far SEZ have been responsible over attracting investors to the zones by providing them with: fiscal support, help in start-ups, facilitating with governmental institutions and education. The last world crisis showed, it is not so hard to attract a new investor, but it is very hard to keep the investment in region. Due to its long experience and already existing organizational structures SEZ are perfect to undertake the role in cluster policy as the cluster brokers and facilitate all cluster projects. SEZ as the broker of cluster could bring a benefit to the actors of the clusters and increase regional development and competitiveness.
