Suchergebnisse

The author analyses the design and imposition of the bank levy that came into effect on the 1st of February 2016 both from the economic and legal perspective. The author portrays its origin as well as the main solutions. The risks connected with their implementation involving the capacity to collect the tax are outlined. The author also presents the development of the design of taxation of the banking sector in Poland in the past dozen or more years. The author conducts a comparative analysis of the various tax designs that prove effective in many E.U. Member States. This allows to show the similarities and tell the differences between the various state-specific designs and the ones adopted in Poland. The paper is also concerned with the consequences that the bank levy might bring about in Poland. The author postulates that the analysis of its design flaws makes it possible to evade taxation. The author puts forward alternative concepts, which would make the provisions of the law more precise. The bank levy applicable in Poland has also been subject to an in-depth analysis in the context of tax avoidance.

The first part of the article is dedicated to the classic approach to security in three areas: the security of the individual, the state and on the international stage. Then the author conducts an analysis of the interdisciplinary approach to security. He characterised the behavioural as well as sociological and economic theories. The author analyses the government policies pertaining to internal security in the last fifteen years. He explained the legal and constitutional rules of the government administration in Poland and then characterised the system of institutions responsible for security within the country involving a critical analysis of internal security policy, i.a. its effectiveness and efficiency. The author formulates the thesis which holds that within the last fifteen years the governments have failed to design an effective policy of internal security, so far. The postulated concepts and governmental proposals have been designed as temporary measures and under political pressure without much consideration for systemic solutions. The policy of internal security lacks the systemic approach deriving from the theory of organisation.

The author argues that the clerical mobility - related to the career paths of civil servants - is closely connected not only to politics understood as the struggle for power (leading political science point of view) but also to public policy. Against this background, he analyzes the occupational mobility of public officials, taking into account the processes of public administration politicization and professionalization. I search for the interrelations between this phenomena, civil service systems (career and position based) and governance models (Weberian bureaucracy, new public management, governance / good governance). He defines the type of the influence of mobility on the civil servants' professionalism and state agility. For this purpose, the author also examines the typical advantages and disadvantages of clerical mobility as well as the influence the politicians exert on it.

The author presents three selected types of situations depicting the participation of persons with disabilities, their caregivers and supporting non-governmental organisations, in designing and monitoring the public policy towards disability in Poland. The first type of situations concerns supporting inclusive education. The second type concerns the support system for the caregivers of the persons with disabilities, while the last one refers to the alternative report prepared by NGOs, dealing with Poland's implementation of the U. N. Convention on the Rights of Persons with Disabilities. In each of these cases, the author examines the reasons behind the decision to participate, the process, and the final results of participation. The results show that - although the NGOs of the persons with disabilities have the possibility to participate in the discussion on disability policy - their influence on that policy is insignificant and limited to exceptional situations.

The author analyses the factors that weaken the influence of the principles of meritocracy on the institutions and public policy. He indicates that a meritocratic approach to governance in the programming of public actions has become a resource for obtaining legitimacy of power in Poland to a limited extent. The advantages of meritocracy (the "efficiency" and "justice") have not been exploited on a significant scale. As a result, there is a significant illegitimacy of the democratic system, as well as the weakening of the society identification with the state. This phenomenon is characterized by low prestige of politicians and a poor voter turnout. The author draws attention to the fact that meritocratic management mechanisms of public institutions in Poland are significantly reduced due to numerous factors - the appropriation of the state by political parties, institutional nomadism of the elite, the rules of political capitalism, a soft state and the institutionalization of non-responsibility or activities of various interest groups and backstage actors of politics.