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Search results for: LOCAL GOVERNMENT REVENUES
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Does source matter? Generation of investment expenditures by different types of local government revenues
PublicationThe purpose of the article was to investigate the impact of the three fundamental statutory categories of budget revenues, i.e. own revenues, general subsidies and specific grants on the size of investments made by local government units in Poland. The subject scope included the local government subsector in its entirety, as well as divided into 4 groups: communes (gminas), cities with powiat rights, districts (powiats) and province...
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Property revenues (PRs) and expenditures of local government units (LGUs) in Poland
PublicationPRs are new category of local government revenues, which was introduced by changing the law on public finances at the end of 2006 and which took effect in 2007. By principle, these revenues should be converted into property expenditures. Their formalisation did not only allow assessing their absolute size but also a comparison with the longer existing property expenditures. Both categories were subject of analysis in this article....
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LOCAL GOVERNMENT STUDIES
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State and Local Government Review
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Healthy financial system of local government on the example of Poland
Publicationhealthy local government financial system lays the foundation for the ability of local government units (LGUs) to carry out public tasks at the current qualitative and quantitative level and to meet their obligations in the short and long term. A healthy financial system of local government is a system that is adequate, stable, unified, consistent, transparent, diversified, counter-cyclical, guarantees the financial independence...
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System of specific grants for local government units in Poland
PublicationThe article analyses the system of specific grants in local governments in Poland. First, main revenue sources of local self-governments are presented. Their presentation is based upon the consideration of one of the basic important principles in democratic states today, i.e. decentralization. The text then, in more details, describes specific grants with respect to the European Charter of Local Self-Government. Subsequently, the...
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Changes in the Local Government System and Regional Policy in Poland
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The Conditions of Measuring Local Government Units Expenditure Efficiency
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Local Government as an Actor in Collaborative Governance – Partner or Leader?
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Speed management on local government managed roads – research, recommendations and guidelines
PublicationCommissioned by the National Road Safety Council Secretariat, the project “Guidelines for speed management on local government managed roads” studied car driver be haviour when subjected to selected speed management measures such a local speed restrictions, surveillance, traffic calming and restricted speed areas. In addition, analyses were conducted on the impact of selected me asures...
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Protection and conservation of modern movement heritage in Gdynia - some examples of local Government activities
Publicationartykuł dotyczy ochrony i konserwacji acrhitektury modernizmu na przykładzie miasta Gdyni
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Does system of local government subsidisation fulfil revenue equalisation function? Evidence from Poland
PublicationThe article will discuss functions that should pursue general grants. One of them is revenue equalization. To achieve it after applying the mechanism of subsidising revenues should be reduced. In addition, to be completed, the size of the support should be inversely proportional to achieved own revenues. Besides the theoretical analysis, which will present the general grants structure and the ability of fulfilling revenue equalisation...
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Lex Localis-Journal of Local Self-Government
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General grants and development – a relationship without a future? The effects of the structure of general grants on the development of local government units in Poland
PublicationThe purpose of this paper is to attempt to identify the reasons for the lack of relationship between general grant revenue and investment expenditure of local government units. The author formulated the hypothesis that there is no link between general grants and investment expenditure and that the reason for this are the current spending on education, absorbing the entire amount of general grants received by local government units....
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Local Self-Government
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Institute for Local Self-Government Maribor
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A Assessment of Management Efficiency in Local Administrative Offices: Case Study Poland
PublicationThe analysis of management efficiency is an important element in evaluating the functioning of public administration from an economic point of view. In order to achieve greater efficiency of the management process, and thus the quality in public administration, it is important to analyze and evaluate its elements. Modern research usually covers individual elements, parts of the management process. However, the current study proposes...
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From Advice and Consultation to Local Co-governance. The Case of Advisory Councils in Polish Cities
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PIT revenues in 2012-2021 in PLN billion
Open Research DataTaxes are the primary source of income for the state budget and local government units. Tax issues play an important role in the economy of each country, its citizens and economic entities that operate on the market. Taxes are the main instrument of the state's influence on the economy, as they cover almost all natural and legal persons operating on...
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More freedom – more investments. The relationship between the extent of fiscal autonomy with respect to own revenues and investment expenditures of Polish communes and cities with county rights
PublicationThe purpose of this study was to investigate the relationship between own revenues characterized by different levels of fiscal autonomy and investment expenditures of selected local government entities in Poland. Accordingly, the following research hypothesis was formulated: there is a relationship between the type of own revenue identified with respect to fiscal autonomy and the size of investment expenditures. Revenues characterized...
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Cities that will obtain the highest revenues from PIT in 2021 per capita in thous. PLN
Open Research DataAn example of a tax that is proportionally divided between the state (government administration) and local governments is the personal income tax. The following dataset presents the income tax revenues to the central budget, as well as the cities that obtain the highest income from the above tribute. The COVID-19 pandemic has an impact on the financial...
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Cities that obtain the highest revenues from PIT in 2021 in PLN billion
Open Research DataTax issues play an important role in the economy of each country, its citizens and economic entities that operate on the market. Taxes are the main instrument of the state's influence on the economy, as they cover almost all natural and legal persons that operate on the market.
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Local Planning - Summer 2024
e-Learning CoursesLocal Planning, Spatial Management Course focuses on the practical aspects of the local planning both spatial and communal. Topics such as policy measures and tools used by the local government to guide provision of the local services and planning will be discussed. The course is complementary to 'Comprehensive Planning'. Course is delivered in English.
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Local Planning
e-Learning CoursesThe aim of the course is to present the practical tools for local development. It integrates joint activities of various entities (local government units, private entities, residents) in order to transform a specific space as well as possible ways to procure urban or architectural project and funding.
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Maria Jastrzębska dr hab.
PeopleMaria Jastrzębska is an employee of the Department of Finance. She is the author of over 170 publications, including 8 monographs - Financial Management of Municipalities. Theoretical aspects; Budgetary policy of local government units; Debt management of local government units; Finances of local government units; Risk management in the activity of local government units with special consideration of catastrophic risk (co-author...
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Revenues from operating activities of non-public universities in Poland in 2010 (PLN thousand)
Open Research DataIn 2010, in non-public universities, 90.2% of revenues from operating activities were revenues from teaching activities. Revenues from research activity accounted for 2.8%, and other types of activity accounted for 6.9% of total operating revenues.Income from teaching activities of universities may be obtained from budget subsidies, funds to local governments...
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Proceeds from value added tax to the state budget as a percentage of the revenues (2010-2014)
Open Research DataFrom 1 January 2011, there was a general increase in the rates of tax on goods and services. According to the assumptions, it was temporary, and the amended regulations were to apply until the end of 2013. However, due to government policy, the rate hike was maintained. The changes introduced in 2010 concerned the basic and reduced rates - they were...
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Assessment of TFP in European and American higher education institutions – application of Malmquist indices
PublicationIn this study we apply Malmquist methodology, based on the estimation of distance measures through Data Envelopment Analysis (DEA), to a sample of 500 universities (in 10 European countries and the U.S.) over the period 2000 to 2010 in order to assess and compare their productivity. On average, a rise in TFP is registered for the whole European sample (strongest for Dutch and Italian HEIs), while the productivity of American HEIs...
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Zadłużenie jednostek samorządu terytorialnego i jego determinanty
PublicationW artykule zbadano przesłanki i skutki zadłużania się jednostek samorządu terytorialnego w Polsce, a także zidentyfikowano determinanty ich zadłużenia w podziale na prawno-finansowe, polityczne, ekonomiczno-społeczne i organizacyjno-zarządcze. Przedstawiono również poziom zadłużenia tych jednostek w latach 2003-2020. Najbardziej zadłużone są miasta na prawach powiatu i gminy, co jest przede wszystkim związane z realizowanymi przez...
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Społeczno-gospodarcza aktywizacja małych miast w powiecie braniewskim = SOCIO-ECONOMIC ACTIVATION OF TOWNS IN BRANIEWO DISTRICT
PublicationStreszczenie Okres ponad 20. lat działalności lokalnych samorządów w Polsce okazał się niewystarczający dla przeprowadzenia w małych miastach niezbędnych zmian społecznych, gospodarczych i przestrzennych. W tym czasie z trudem wzrastał poziom obywatelskiej świadomości, lokalnego partnerstwa i aktywności w życiu publicznym. Społeczności miały możliwość angażowania się w miejscowe działania i współdecydowania o sprawach rozwoju gospodarczego,...
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WYDATKI INWESTYCYJNE WOJEWÓDZTW SAMORZĄDOWYCH PO WPROWADZENIU INDYWIDUALNEGO WSKAŹNIKA ZADŁUŻENIA
PublicationOkreślenie dopuszczalnego poziomu zadłużenia jest ważną kwestią dla każdej jednostki samorządu terytorialnego w Polsce, a jej ranga jeszcze rośnie, jeśli samorząd odczuwa silną presję na dbanie o rozwój obszaru, na którym funkcjonuje, borykając się równocześnie z niedostatkiem dochodów. Taka sytuacja dotyczy większości województw samorządowych, które spośród wszystkich szczebli struktury samorządowej...
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Magdalena Ciesielska dr inż.
PeopleMagdalena Ciesielska is an Assistant Professor at the Department of Informatics in Management, Faculty of Management and Economics, Gdańsk University of Technology, Poland. She holds a PhD in Business Economics and Management. Her areas of research and expertise are interdisciplinary and include governance and management of digital government at national, sectoral and local level, open data, digital inclusion, and contribution...
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System subwencjonowania jednostek samorządu terytorialnego w Polsce: dysfunkcje i pożądane kierunki racjonalizacji
PublicationMonografia poświęcona jest problematyce racjonalizacji subwencjonowania samorządu terytorialnego w Polsce. Jej głównym celem jest określenie roli i znaczenia subwencji w systemie finansowym jednostek samorządu terytorialnego. Za dysfunkcje w największym stopniu zniekształcające system subwencjonowania uznano: ― brak powiązania globalnej kwoty subwencji ogólnej ze składowymi budżetu państwa, ― pomijanie, przy ocenie potencjału...
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Historia budowy i reaktywacji Kolei Kokoszkowskiej w postaci Pomorskiej Kolei Metropolitalnej
PublicationW artykule została przedstawiona historia budowy Kolei Kokoszkowskiej (otwarcie w 1914 r. i zburzenie w 1945 r.), jej znaczenie dla powiązań przestrzennych Wolnego Miasta Gdańsk i polskich Kaszub, próba jej reaktywacji w związku z rozwojem aglomeracji trójmiejskiej w II połowie XX wieku i ostatecznie budowa po jej śladzie Pomorskiej Kolei Metropolitalnej na początku XXI wieku. W artykule poruszono zagadnienia związane ze sporami...
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Rewitalizacja historycznego zespołu pałacowo-parkowego w Lokalnym Programie Rewitalizacji Wejherowa (2008-2015). Revitalisation of the Historic Palace and Park in the Local Revitalisation Program of Wejherowo (2008-2015)
PublicationW latach 1990. po upadku komunizmu w Polsce, przestrzeń publiczna w Wejherowie - podobnie jak i w innych miastach Polski była w dużym stopniu zdegradowana. W 2008 roku władze miasta Wejherowa opracowały i zatwierdziły "lokalny program rewitalizacji na lata 2008-2015", który dotyczył głównie centrum miasta. Miał on być w dużym stopniu finansowany przez Unię Europejską..Jedną z najbardziej eksponowanych przestrzeni publicznych, które...
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Zrównoważony rozwój lokalny. Podstawy teoretyczne i działania praktyczne
PublicationRozwój zrównoważony to jedna z koncepcji rozwoju lokalnego. Celem monografii jest prezentacja podstaw tego rozwoju na poziomie lokalnym oraz ukazanie jego przejawów i działań praktycznych w sferach gospodarczej, społecznej i ekologicznej, ze szczególnym uwzględnieniem dwóch wewnętrznych czynników rozwojowych – turystyki i oświaty. W pierwszym rozdziale przedstawiono teoretyczne podstawy rozwoju lokalnego. Omówiono najpowszechniej...
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Digital government evolution: From transformation to contextualization
PublicationThe Digital Government landscape is continuously changing to reflect how governments are trying to find innovative digital solutions to social, economic, political and other pressures, and how they transform themselves in the process. Understanding and predicting such changes is important for policymakers, government executives, researchers and all those who prepare, make, implement or evaluate Digital Government decisions. This...
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Upoważnienie do zaciągania zobowiązań na rzecz jednostek samorządu terytorialnego jako naruszenie dyscypliny finansów publicznych
PublicationArtykuł poświęcony jest zagadnieniu upoważnienia do zaciągania zobowiązań na rzecz jednostek samorządu terytorialnego. W teoretycznej części zdefiniowano dwa pojęcia: zobowiązań oraz zaciągania zobowiązań. Następnie scharakteryzowano zagadnienie podmiotowego i przedmiotowego zaciągania zobowiązań. Nieprzestrzeganie przepisów dotyczących zaciągania zobowiązań, które zawarte są głównie w ustawie o finansach publicznych, prowadzi...
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Rewitalizacyjny Living Lab jako metoda generowania i wdrażania innowacji na rzecz odnowy inteligentnego miasta na przykładzie dzielnicy Orunia w Gdańsku
PublicationW artykule poruszono kwestię możliwości wykorzystania w uspołecznieniu formuły pracy nad rewitalizacją modelu living lab tzw. żywego (żyjącego) laboratorium. Na tle przykładów praktyki zagranicznej (USA, Niemcy) dokonano odniesienia do doświadczeń polskich zebranych przez Autorkę w ramach współpracy ze społecznością gdańskiej dzielnicy Orunia - św. Wojciech. Zespół naukowy KUiPR WAPG Katedry Urbanistyki i Planowania Regionalnego...
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Design principles for creating digital transparency in government
PublicationUnder pressure to fight corruption, hold public officials accountable, and build trust with citizens, many governments pursue the quest for greater transparency. They publish data about their internal operations, externalize decision-making processes, establish digital inquiry lines to public officials, and employ other forms of transparency using digital means. Despite the presence of many transparency-enhancing digital tools,...
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System wynagradzania nauczycieli w Polsce – skutki dla lokalnych budżetów
PublicationArtykuł podejmuje problematykę systemu wynagradzania nauczycieli w Polsce. W pierwszej części przedstawiono oświatę jako zadanie publiczne polskich gmin, powiatów i województw oraz miast na prawach powiatu, które wypełniają zadania zarówno gmin, jak i powiatów. W kolejnej części omówiono kryteria (zwłaszcza dotyczące nauczycieli) podziału części oświatowej subwencji ogólnej z budżetu państwa pomiędzy jednostki samorządu terytorialnego....
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Implementing Sustainable Development Goals with Digital Government – Aspiration-capacity gap
PublicationSustainable Development Goals (SDGs) represent a commitment by all United Nations Member States to pursue development efforts, including ending poverty and hunger, promoting well-being and education, reducing inequalities, fostering peace, and protecting the planet. Member States and their governments are supposed to take ownership of the SDGs, strengthen the implementation means, and improve public governance as both the means...
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Validating the Rules of Government Automation
PublicationThere is growing evidence on the benefits and risks of government automation, and how should government organizations proceed with automation when the benefits outweigh the risks. This evidence was recently consolidated into the "rules of government automation", part of the project funded by the Inter-American Development Bank. The project uncovered that the combined nature of government work and its transformation into digital...
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Jakub Jan Chabik dr inż.
PeopleAbout Jakub Chabik graduated in Computing from Wrocław University of Technology as well as from MBA studies at Poznan University of Economics / Georgia State University Atlanta. He has a doctoral degree in management. Professional career For almost 30 years he's been working in international companies, taking positions in technology and management in IT. In the past he led the structural and cultural change in the bank during its...
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Marek Czachor prof. dr hab.
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Analyzing and Visualizing Government-Citizen Interactions on Twitter to Support Public Policy-making
PublicationTwitter is widely adopted by governments to communicate with citizens. It has become a major source of data for analyzing how governments communicate with citizens and how citizens respond to such communication, uncovering important insights about government-citizen interactions that could be used to support public policy-making. This article presents research that aims at developing a software tool called Twitter Analytics for...
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Rola inicjatyw społecznych w ochronie dziedzictwa kulturowego na przykładzie mozaiki Anny Fiszer na ścianie kina Neptun w Gdańsku
PublicationStreszczenie: Rola inicjatyw społecznych w ochronie dziedzictwa kulturowego na przykładzie mozaiki Anny Fiszer na ścianie kina Neptun w Gdańsku. Celem artykułu jest wykazanie roli inicjatyw społecznych w budzeniu poczucia odpowiedzialności za dziedzictwo materialne i kulturowe. Przyjęto założenie, że dla lokalnych społeczności miasto jest przestrzenią pamięci. Nastrój, atmosfera i klimat miejsca to słowa, które określają fizyczny...
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Conceptualizing Digital Government for Social Solidarity
PublicationThis paper motivates the study of the impact of digital government on social solidarity; builds a conceptual foundation with four types of solidarity – group-based, compassionate, instrumental and emphatic; relates digital government to the type and moment – pre-technological, technological and post-technological of solidarity; and puts forward the type-moment frame to study how digital government is supporting social solidarity...
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Digital Government and Administrative Burden Reduction
PublicationAdministrative burden represents the costs to businesses, citizens and the administration itself of complying with government regulations and procedures. The burden tends to increase with new forms of public governance that rely less on direct decisions and actions undertaken by traditional government bureaucracies, and more on government creating and regulating the environment for other, non-state actors to jointly address public...
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When digital government matters for tourism: a stakeholder analysis
PublicationDespite the importance of governance processes for destination management and the impact of digital technology on such processes, surprisingly little academic research has explored the use of digital technology to transform public governance in the tourism sector. This conceptual paper fills this gap by conducting a digital government stakeholder analysis for the tourism sector using the digital government evolution model as its...