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Zdrowie fiskalne jednostek samorządu terytorialnego
In: Optimum: economic studies, Heft 3(113), S. 7-23
Purpose – The purpose of the article is to identify the essence and determinants of the fiscal health of territorial self‑government units (TSU) in Poland and the scope of its measurement and assessment. Research methods – Descriptive analysis, comparative analysis, and inductive and deductive reasoning were used. Results – A lot of attention has been paid to the issue of financial health and financial stability of territorial self‑government units (TSUs) in the national literature, but the issue of the fiscal health of TSUs is poorly recognized. The authors clarified the essence of TSU fiscal health and classified its determinants, and then proposed a scope for its measurement and assessment. Originality /value /implications /recommendations – Theoretical research was conducted on the essence of TSU fiscal health in the context of financial health and financial resilience of TSU. TSU fiscal health is a less recognized term in the national literature than the term healthy public finances. It refers to but is not identical to, the financial health and financial sustainability of TSUs. In practice, there is a lack of a comprehensive and widely accepted model for measuring and assessing the fiscal health of TSUs, which should be a challenge for researchers seeking to fill this gap.
Role of Swiss-Polish Cooperation Programme in development of partnerships between local and regional authorities
In: Optimum. Studia Ekonomiczne, Heft 4(64), S. 105-113
Współpraca Unii Europejskiej z Kazachstanem w zakresie dobrego rządzenia, demokracji, praw człowieka i wsparcia reform instytucjonalnych
In: Nowa Polityka Wschodnia, Band 15, Heft 4, S. 15-29
Stosunki handlowe i inwestycyjne Polski z Armenią po 2004 roku
In: Nowa Polityka Wschodnia, Band 15, Heft 4, S. 142-166
Wpływ procesu globalizacji na konkurencyjność krajów
In: Optimum. Studia Ekonomiczne, Heft 4(70), S. 111-120
Determinanty (nie)przejrzystości finansów samorządowych
In: Optimum: economic studies, Heft 3(109), S. 15-26
Purpose – The aim of the article is to identify the determinants of transparency of local government finance and to indicate which of them positively and negatively affect its level, with particular emphasis on the situation in Poland. Research method – The article is theoretical in nature, based on a review of the literature on the subject in economics and finance, organisation and management, and sociology. The method of descriptive analysis and comparative analysis was used. Results – The role of local government reporting as a source of useful information is restricted. The flow of information about the condition of self-government finance and communal assets between the self-government authorities and the inhabitants is limited. Frequent changes in the legal regulations of self-government finance increase its opacity. Centralisation of public finance limits the financial independence of the local government and negatively affects the transparency of its finance. Originality/value/implications/recommendations – Studies on the evaluation of transparency of local government finance in Poland are rarely undertaken. Attention was paid to the supply-side and demand-side approaches to transparency in local government finance. Determinants of financial transparency of local government units were identified in their further environment (macro-environment) in the socio-cultural, political-legal, economic dimension, and in their closer environment (micro-environment) in the institutional dimension.
Cel i funkcje zamówień publicznych
In: Optimum. Economic Studies, Heft 3(97), S. 151-163
Dyskryminacja versus admiracja. Pracownicy w starszym wieku w wybranych teoriach i koncepcjach ekonomicznych
In: Optimum: economic studies, Heft 1(91), S. 16-32