Suchergebnisse

Purpose: The aim of this article is to explain the differences between the educational expenses of municipalities and cities in Poland and the educational subvention received by them from the state budget, in particular the scale of the violation of the actual educational expenses of municipalities and cities by their original structure as a result of aggregated decisions of local authorities. Design/Methodology/Approach: The concentration degree of educational expenditure and subvention streams using the Herfindahl-Hirschman Index (HHI), for 2008-2019 from the database of the Local Data Bank of the Central Statistical Office has been used. Findings: The educational subvention was universal (nationwide), which is evidenced by the low degree of its concentration for all the studied groups of entities, the highest HHI values for educational expenses were recorded in the cities with county rights in terms of expenses on subsidies, property expenses, expenses on materials and services, as well as total expenses, and the higher degree of concentration of these expenditures as measured by the HHI results from uncoordinated financial decisions of the cities authorities concerning expenditures on education, disturbing the universal character of the nationwide educational subvention in aggregate were observed. Recommendations: There is a need for systemic actions of central and local authorities to reduce the level of imbalance in financing education by local governments. Practical Implications: for the empirical identification of determinants of the educational expenditure and subvention level of municipalities as a starting point for a discussion on the actual scale of financial responsibility for education in Poland. Originality/Value: To estimate the concentration gap between educational expenditure and subvention for groups of entities under study, local governments, municipalities and cities. ; peer-reviewed

Purpose: The aim of the study was to define the model conditions for the integration of social services in the system of social policy, to present a systemic role of the integrator of these services on a local level together with a verification based on the analysis of the integration of such services in Poland through the local government social services centres. Methodology: The authors used a systemic analysis of the organisational environment of the social policy system, extended with a literature review and critical analysis of a case study (the application of the integration of the provision of social services). Findings: It is possible to identify many variants of the realisation of social policy goals, and the choice of the one to be applied in a given country depends on the legislative solutions, the optimalisation in satisfying societal needs requires the appropriate organisation of the provision of social services, the provision of social services will be optimal and effective when it is properly organised, and the necessary condition is the integration of the activities of all the entities involved in the realisation of social services, such as institutions from the public sector, NGOs and the private sector. Practical implications: The study presents an organisational framework of the process of the integration of social services, which appears to be a rational direction for improving the quality of the system of social policy, and is a contribution to further in-depth research. Originality: The paramount aim of social policy remains the support for individuals and increasing social inclusivity of the system. It is justifiable to shape the system of social policy not only on the basis of public sector resources, but also with the support from the market sector and the social animation and citizen participation. Systemic regulation of transforming existing in Poland social welfare centers into centers integrating social services is essentially appropriate. Tthe problem is the degree of advancement of the legislative process, the pace of this transformation and the sufficiency of resources determining the effectiveness and efficiency of the integration process. ; peer-reviewed

Purpose: Examine dependencies between the size and the structure of directional household expenditure on consumption and the amount of VAT tax revenue for the state budget in Poland, in connection with the explanation of fluctuations of households' VAT contributions per capita. Design/methodology/approach: The study used the following methods: literature review, methods applied in descriptive statistics, linear models of multiple regression, factor analysis using the method of main components, and a single-factor variance analysis (ANOVA). Detailed analyses were conducted based on own calculations using analytical software SPSS (Predictive Solutions), Statistica and MS Excel calculation sheet. Findings: Our results show: 1) household consumption, understood as incurring expenses to purchase goods and services which takes place in the economy of a state, is the principal creator of state budget revenue based on VAT; 2) the level of VAT revenue from household consumption depends on the financial resources at the households' disposal, the way they spend them and the structure of such expenditure; 3) households are very diverse internally, while the size and structure of their purchases varies in time and is determined by many factors; 4) a diversified rate of VAT on particular goods and services purchased by households has a major impact on the level of state budget revenue from VAT returns; 5) financial transfers to households, which express a variety of social policy instruments applied by the state, including the pro-family policy, result in the increase of the state revenue from VAT; the effectiveness of such transfers – both for the realisation of state policy, as well as the increase of its tax revenue – can be stimulated by the appropriate matrix of VAT rates; 6) the limited availability or the lack of particular statistical data regarding the VAT burden on household expenditure, and the structure of state budget revenue based on VAT in the cross-section of tax rates, decreases analytical potential and the possibilities of drawing conclusions. Practical Implications: The conclusions drawn from the conducted analyses and research can be useful for the state when selecting the tools which not only will allow for the increase of its budgetary revenues, but also the effective realization of the aims of its social policy. Originality/value: Extending the research on VAT with the analysis of the tax potential of households' purchasing decisions with the inclusion of the VAT matrix as well as the fiscal and non-fiscal objectives of state policy. The proposed methodological path allows for its popularisation with the use of panel data. ; peer-reviewed