http://hdl.handle.net/11089/18003 2026-04-05T23:13:43Z 2026-04-05T23:13:43Z Skoczylas-Tylman, Aneta http://hdl.handle.net/11089/18043 2018-02-01T11:20:59Z 2005-01-01T00:00:00Z

Instytucja budżetu państwa (propozycja nowego ujęcia) Skoczylas-Tylman, Aneta This paper focuses on a state budget doctrinal definition building. This definition includes three features which are represented, at various levels, in every contemporary state budget. The level of these features representation depends on political, economical and social circumstances existing in a particular country. This new conception of state budget doctrinal definition connects two different approaches to this idea present in polish budgetary law doctrine. This definition should be not only treated as starting point to building of a budgetary law provisions, but also taken into consideration during the construction of real world budgets. The presence of such kind of definition in polish doctrine can mean that it would not be necessary to define budgetary features in Polish Constitution.

2005-01-01T00:00:00Z Bywalec, Grzegorz http://hdl.handle.net/11089/18042 2021-06-25T13:56:07Z 2005-01-01T00:00:00Z

Rola decentralizacji w realizacji funkcji finansów publicznych Bywalec, Grzegorz In the literature on the subject of economy there are three functions of public finance described: stabilazing, redistributing and allocating. Effectiveness of realization of the abovementioned functions depends to a large extent on the political system of a given country, especially on the degree to which it is decentralized. In the article the author embarks on an attempt to identify the advantages and disadvantages of decentralization of particular public finance functions and in effect to show which of the functions can be more effectively realized by the central authorities and which of them can be decentralized that is transfered to the local authorities.

2005-01-01T00:00:00Z Guziejewska, Beata http://hdl.handle.net/11089/18041 2021-07-08T08:56:56Z 2005-01-01T00:00:00Z

Pionowy i poziomy podział dochodów publicznych a formy subwencjonowania samorządu terytorialnego Guziejewska, Beata On the first place, the author describes the main aspects of vertical and horizontal distribution of revenues. Secondly, a reader is acquainted with alternative forms of grants for local self-government. Grant distribution systems have two dimensions: the method of determining the size of the divisible pool and the method of determining the distribution among local governments. The attention is paid to four methods of allocating the divisible pool among eligible units: origin of collection of the tax, formula, total or partial reimbursement of costs, ad hoc decision.

2005-01-01T00:00:00Z Hajdys, Dagmara http://hdl.handle.net/11089/18040 2018-02-01T11:20:53Z 2005-01-01T00:00:00Z

Wybrane elementy procesu decyzyjnego w gminie, dotyczące finansowania inwestycji Hajdys, Dagmara The article is about stages bind with leads process of emission municipal bonds in the municipality. Discus bind emission activities and persons take participation in the activities. The article is ended conclusions which point creature and all important stages of work and persons that participate in it.

2005-01-01T00:00:00Z