Opłaty, świadczenia pieniężne i inne finansowe instrumenty regulacji zaspokojenia potrzeb socjalnych i kulturalnych ludności
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The reform of the sphere of socio-welfare and cultural activity is linked by the authors with an increased scope of financing particular units and an ensuing increased scope of self-financing of units providing these services along with introduction of broadly-understood payments for services on a bigger scale. There are considered different forms of payments and barriers to their introduction. The authors also point out the resulting problem of responsibility for satisfaction of socio-welfare and cultural needs. This involves the necessity to exerting an influence on the model of consumption and on the level of population's incomes. The theoretical category of social consumption should be ultimately adjusted to real economic conditions, which should be accompanied by greater elasticity in distribution of services. However, it should be emphasized that various considerations of socio-economic nature may become a barrier to commercialization of this sphere. One of the solutions here could be differentiation of payments for services according to material situation of those benefiting from them. The taxation policy pursued in relation to population could play a similar-role. What is meant here is a system of tax reliefs, exemptions, progressive taxation, and a system of credits. Against this background the authors analyze the role of work establishments in realization of social services and stress the necessity of increasing financial autonomy and self-government of the local authorities.