Decentralization and Debudgeting as Manifestations of Structural Changes within the Public Sector in Poland
Journal Title: Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu - Year 2016, Vol 70, Issue 5
Abstract
This article discusses the problems of the structure of the Polish system of public finance in the context of decentralization and debudgeting (debudgetization). The considerations are based on the data from reports on the execution of the state budget for the year 2015. The analysis reveals a wide range of internal transfers within the system, an important redistributive role of the state budget, and numerous forms of extra-budgetary economy. The system is characterized by a considerable degree of decentralization, which, however, is founded more on the decentralization of tasks and expenditures, than on the transfer of public revenues in the form of taxes. These features have led to a situation where structural changes result in poor manageability of the total public revenue and expenditure. Despite their numerous advantages with regard to a higher flexibility and rationalization of financial economy, the processes of decentralization and debudgetization also have some negative consequences.
Authors and Affiliations
Beata Guziejewska
Keywords
Related Articles
- EP ID EP214462
- DOI -
- Views 81
- Downloads 0
Formal and Legal Considerations of Environmental Aspects in Energy Production in Poland
The aim of the article is to present selected Polish regulations which affect the shaping of the environment, especially its selected elements called environmental aspects. The article discusses the concept of the enviro...
A New Approach to Measuring the Development of Micro and Small Enterprises that Use Loan Funds: Financial and Non-financial Aspects
The article describes preliminary assumptions concerning a new approach to measuring the development of micro and small enterprises that use loan funds. The subject matter is presented in a broader context of issues rela...
Charakterystyka i zastosowanie reguł fiskalnych jako instrumentów utrzymania stabilności finansów publicznych w Polsce
Celem artykułu jest charakterystyka i ocena reguł fiskalnych służących utrzymaniu stabilności finansów publicznych w Polsce. Przedstawiono w nim definicyjne ujęcie oraz istotę stabilności fiskalnej, która rozumiana jest...
Profil przywódcy w kontekście kształtowania wybranych aspektów życia w miejscu pracy na podstawie badań przedstawicieli pokoleń: baby boomers, X i Y
W artykule zaprezentowano współczesny profil przywódcy z uwzględnieniem wzrostu znaczenia adaptacyjnej roli emocji oraz funkcji, jaką one pełnią w miejscu pracy. Wskazano różnice w oczekiwaniach wobec cech liderów formuł...
The Difficult Relationship between Maternity and the Labour Market. Social and Cultural Conditions of Women’s Occupational Activity
By setting certain standards of behaviour, culture and social determinants shape occupational and family reality. However, these patterns of behaviour usually do not have a general character. Some patterns are intended f...