Cookies help us deliver our services. By using our services, you agree to our use of cookies. Learn more.
  • Log In
  • Register
CEEOL Logo
Advanced Search
  • Home
  • SUBJECT AREAS
  • PUBLISHERS
  • JOURNALS
  • eBooks
  • GREY LITERATURE
  • CEEOL-DIGITS
  • INDIVIDUAL ACCOUNT
  • Help
  • Contact
  • for LIBRARIANS
  • for PUBLISHERS

Content Type

Subjects

Languages

Legend

  • Journal
  • Article
  • Book
  • Chapter
  • Open Access
  • Politics / Political Sciences
  • Politics
  • Economic policy

We kindly inform you that, as long as the subject affiliation of our 300.000+ articles is in progress, you might get unsufficient or no results on your third level or second level search. In this case, please broaden your search criteria.

Result 10021-10040 of 10546
  • Prev
  • 1
  • 2
  • 3
  • ...
  • 501
  • 502
  • 503
  • ...
  • 526
  • 527
  • 528
  • Next
Socioeconomic changes and the subjective well-being of Polish society 1991–2011

Socioeconomic changes and the subjective well-being of Polish society 1991–2011

Author(s): Piotr Michoń / Language(s): English Publication Year: 0

Three main questions are asked in the paper. Firstly: how has the sense of ‘life satisfaction’ and happiness of Poles changed over the period of twenty years between 1991 and 2011? During this period Poland has experienced substantial growth of gross domestic product (GDP) per capita, but is Polish society becoming happier and more satisfied with life? Secondly: what is the level of subjective well-being individuals commonly perceived as losers (older, poorly educated and unemployed) in comparison with people who objectively appear to be winners (well-educated, in low middle age, employed)? Thirdly: how has the subjective well-being of unemployed, older and poorly educated people changed during this twenty year period between 1991 and 2011? Some authors suggest that because happiness became something everybody want, it is a core value of society, and it lays the basis for our modern welfare state. Because happiness represents an individual right, individual and societal aim, it is crucial to discover and scrutinise relations between the individual level of happiness, and the impact on it resulting from a variety of factors. It might be true that simple application of happiness economics to policy making would be unreasonable. But still if we agree that happiness constitutes a good life for individuals and thereby also a good society, it is important to collect, analyse and include this type of information for the purpose of policy making.

More...
Политическата култура и предприемаческата активност като предпоставки за позитивно развитие в България
4.50 €

Политическата култура и предприемаческата активност като предпоставки за позитивно развитие в България

Author(s): Daniela Pastarmadzhieva,Mina Angelova / Language(s): English Publication Year: 0

Thirty years ago, Bulgaria made a shift towards democratic development, but the social environment has the potential to strengthen or undermine the selected direction. The aim of the current work is to identify the state of Bulgarian political culture and entrepreneurial activity and make a forecast about their future development. The object of the study is Bulgaria since 1989. The focus are a selection of indicators, regarding the political culture and entrepreneurial activity. In order to achieve our goal we make review of the studies, regarding the topic and use quantitative data in order to evaluate the political culture and entrepreneurial activity. Among the sources are European values study, World values survey, Eurostat and Global Entrepreneurship Index.

More...
How Covid-19 impacted the European integration processes? The case of EU Cohesion Policy and budget

How Covid-19 impacted the European integration processes? The case of EU Cohesion Policy and budget

Author(s): Ida Musiałkowska,Piotr Idczak / Language(s): English Publication Year: 0

Purpose: The current pandemic crisis caused by Covid-19 significantly impacted the processes of European integration. The European Union decided to act within and beyond existing competences and instruments to support the efforts of its Member States, along with regional and local authorities, in the fight against Covid-19. Our study sheds light on the instruments and solutions proposed within the framework of the cohesion and budget policy to tackle the problems related to Covid-19 in Europe. The analysis focuses on two strands: 1) EU assistance offered through cohesion policy (CP) instruments toward above areas; 2) the future evolution of EU budget, and therefore integration shifts, provoked by the Covid-19 crisis. Design/methodology/approach: The study analyzes statistical data with regard to the use of instruments of the Cohesion Policy under the Covid-19 pandemic, but also the amendments introduced to legal acts and decision-making processes that refer to the multiannual financial framework (MFF) for 2021–2027. Findings: We notice a strong shift of priorities regarding environment transformation, digitalization, and health protection, reflected in the MFF. The coordinative role of European institutions and the redirection of different financial instruments to health care follows the neofunctionalist paradigm and represents a spillover effect resulting from integration. The crisis analyzed from the institutional perspective is seen as a chance to reform the decision-making process, while on the other hand, as a threat to the inclusive integration of all Member States. Originality and value: The paper is an original contribution on the overall use of both financial and legislative instruments in the times of unprecedented health and economic crisis caused by Covid-19 in the European Union. The text can be a valuable insight for both researchers and practitioners in the field of broadly understood European studies.

More...
Finansomania. Podstawy wiedzy o finansach

Finansomania. Podstawy wiedzy o finansach

Author(s): Józefa Gryko,Joanna Lizińska,Sławomira Kańduła,Marta Kluzek,Marcin Spychała,Anna Warchlewska,Marcin Wiśniewski,Przemysław Grobelny,Katarzyna Perez,Dorota Wiśniewska,Monika Kaczała,Malwina Lemkowska,Maciej Szczepkowski,Krzysztof Waliszewski,Monika Andrzejczak,Justyna Światowiec-Szczepańska / Language(s): Polish Publication Year: 0

Polecamy książkę, która jest jak bardzo dobra multiwitamina. Dostarcza kompleksowego wsparcia osobom, które chcą poznać świat finansów i funkcjonować w tym świecie, a zatem jest wsparciem dla szerokiego grona czytelników. Kompleksowość wiąże się z szerokim spektrum poruszanych zagadnień: od finansów osobistych po finanse międzynarodowe, od finansów publicznych po finanse przedsiębiorstw, od prostych instrumentów finansowych, jak czek, po te notowane na giełdach papierów wartościowych. Co ważne, zagadnienia te przedstawiono w świetnie przyswajalnej pigułce. Przyswajalność tej pigułki wynika z formy i języka przekazu. Czytelnik znajdzie tu przejrzyste definicje i liczne przykłady oraz ilustracje. Znajdzie też zadania, które umożliwią mu weryfikację zdobytej wiedzy. Choć podręcznik był tworzony z myślą o młodzieży przygotowującej się do Ogólnopolskiej Olimpiady Wiedzy o Finansach „Finansomania”, z pewnością będzie też wsparciem dla wielu innych czytelników i poszerzy grono finansomaniaków.

More...
Sustainability, sustainable development and corporate social responsibility

Sustainability, sustainable development and corporate social responsibility

Author(s): Barbara Borusiak / Language(s): English Publication Year: 0

The aim of current chapter is to present the genesis of 2 related phenomena: the sustainability and sustainable development concept, as well as the range of definitions in order to suggest a definition that can be applied in the whole e-book. The other objective is to present the Corporate Social Responsibility concept which, nowadays, is recognised as the process through which business contributes to sustainable development implementation. It was highlighted, however, that in the current situation, sustainable development may be achieved by new types of businesses built on the principles of saving resources (by recycling or reuse). For traditional businesses, based on non-renewable resources, CSR leading to sustainable development is a real challenge as it requires re-shaping business models.

More...
Principles of the United Nations Global Compact

Principles of the United Nations Global Compact

Author(s): Anna Mravcová,Jana Gálová / Language(s): English Publication Year: 0

The United Nations Global Compact represents one of the biggest voluntary initiatives under the United Nations organisation. This initiative was founded in 2000. It is strongly connected with Corporate Social Responsibility and efforts in achieving sustainability as it is a call for businesses worldwide to contribute towards sustainable world development in economic, social as well as environmental areas. Until last year, when the UNGC celebrated its 20th anniversary, it already had over 11,500 participants all around the world. This fact can have significant impact on achieving its goals which were set in the form of 10 principles divided into 4 main areas, where the positive and sustainable operating of business as well as other types of organisations is much than needed today. Therefore, in the text of this subchapter, the basic information about the very Global Compact initiative is presented, as well as its 10 universal principles set in the areas of human rights, labour standards, environment and anti-corruption, through which the participants are required to take strategic actions in achieving broader societal goals, mainly current Sustainable Development Goals,the interconnection of which is also presented and highlighted. The aim is to help understand the importance of this UN initiative for creating a better and sustainable world by incorporating business and other organisations.

More...
Historyczne uwarunkowania różnic w rozwoju polskich regionów i wybrane problemy finansowania publicznego jako bariery realizacji celów zrównoważonego rozwoju

Historyczne uwarunkowania różnic w rozwoju polskich regionów i wybrane problemy finansowania publicznego jako bariery realizacji celów zrównoważonego rozwoju

Author(s): Oliwia Jędrzejewska,Julia Ziółkowska / Language(s): Polish Publication Year: 0

Purpose: The aim of this study is to indicate the role of the state in the pursuit of sustainable development of Poland. Design/methodology/approach: The authors assume that historical factors underlie the differentiated development of Polish regions. A critical review of the literature on historical determinants of development of Polish regions was conducted. International legal conditions calling on Poland to take action to reduce adverse climate change are presented. The amount of state budget expenditure on tasks related to sustainable development of the country is discussed. Secondary data from the reports of the Council of Ministers were used. Findings: Differences in the level of the development of Polish regions are historically determined. Compared to other countries, the degree of Poland’s achievement of sustainable development goals is satisfactory, as it ranks 23rd in the world ranking (out of 193 possible places). Budget expenditures on tasks contributing to the achievement of sustainable development goals are relatively small. Originality and value: It is pointed out that in the past, the amount of spending on state development financing has varied. Historical conditions continue to affect the uneven development of individual regions. The authors suggest that the unsatisfactory level of the development of some regions is due not so much to the lack of access to funding sources, but to the mentality of people living in these areas.

More...
Neutralność klimatyczna a interes Polski

Neutralność klimatyczna a interes Polski

Author(s): Dominika Szajda / Language(s): Polish Publication Year: 0

Purpose: The author aims to determine the estimated cost of adaptation of the Polish economy to a zero-emission energy system, taking into account the social aspect. Design/methodology/approach: The chapter shows that one of the causes of adverse climate change and increased air pollution in Poland is the increased burning of fossil fuels. It presents actions taken by international organizations to achieve climate neutrality. Against this background, Poland’s attitude towards the problem of ensuring climate neutrality of the economy is presented. The author looks at the problem of climate neutrality through the prism of the so-called social contract for the mining industry. This agreement takes into account the economic losses that the inhabitants of the Silesian Voivodeship will suffer in connection with this adaptation. The author assesses the legal feasibility of the miners’ demands. Findings: Poland should achieve climate neutrality by the early 2030s at the latest. Therefore, the hard coal mines should be already closed now rather than their extraction for each ton of raw material subsidized. In order to achieve climate neutrality it will be necessary to incur very large financial outlays, including for the safe closure of the mines and cash severance packages for the miners. The provisions of the social agreement for the mining industry are contrary to EU law and the climate goals set out in the so-called Paris Agreement. Originality and value: It was pointed out that Polish politicians have an ambivalent attitude towards the energy transition. They do not want to give up a strategic resource for Poland. Thus, they ignore the risks associated with the continued use of coal on a massive scale.

More...
Conectarea Basarabiei la comerţul exterior al României prin gurile Dunării. Problema infrastructurii de transport

Conectarea Basarabiei la comerţul exterior al României prin gurile Dunării. Problema infrastructurii de transport

Author(s): Arthur Viorel Tulus / Language(s): Romanian Publication Year: 0

Revenirea Basarabiei în componenţa României, la 27 martie/9 aprilie 1918, a deschis, printre altele, şi o serie de oportunităţi economice ce urmau să fie puse în practică, măsuri care, de altfel, trebuiau să facă parte dintr-un ansamblu general menit a integra şi economic provincia cu teritoriul Patriei-Mamă. Găsirea unor soluţii noi era necesară, deoarece lunga ocupaţie ţaristă a provinciei (1812-1918) dirijase fluxul majorităţii exporturilor basarabene către est, către centrul fostului Imperiu, şi, în consecinţă, infrastructura de transport terestră a Basarabiei în momentul Unirii cu România corespundea acestei realităţi.

More...
Opodatkowanie towarów i usług w obliczu cyfryzacji gospodarki i społeczeństwa

Opodatkowanie towarów i usług w obliczu cyfryzacji gospodarki i społeczeństwa

Author(s): Aleksandra Skierś / Language(s): Polish Publication Year: 0

Purpose: Evaluation of value added tax (in Poland: goods and services tax) regulations in terms of their adaptation to changes resulting from the development of digitization of the economy, as well as to socio-economic processes. Design/methodology/approach: An analysis of legal acts, a review of tax rulings and proposed solutions concerning VAT taxation presented in the literature. The study addresses issues related to e-commerce and the provision of services at a distance. It also outlines the problem of taxation of the sharing economy. Findings: On the basis of the analysis it may be concluded that the regulations on indirect taxation of digital activity, although they are not without flaws, can be applicable to modern trade and provision of services. However, there are still issues which require developing new solutions (such as taxation of the sharing economy).

More...
Partycypacja lokatorska jako element zrównoważenia społecznego

Partycypacja lokatorska jako element zrównoważenia społecznego

Author(s): Katarzyna Suszyńska,Karim Youssef / Language(s): Polish Publication Year: 0

Purpose: Identification of the connections between tenant participation in social housing and the theory of social capital and social sustainability. Design/methodology/approach: Critical analysis of Polish and foreign literature on tenant participation, social capital and social sustainability. The authors adapted various concepts of social capital as the theoretical basis. Findings: In the literature on the subject, two meanings of the term social sustainability may be distinguished – the so-called soft application of the term and a more “severe” one, which covers the issues of changing the balance of power and profound social changes. The authors have attempted to delineate the third perspective, putting forward a thesis that the most useful for research on social housing is Coleman’s concept of social capital, where social capital is related to the capital of an individual. In studies on the housing environment in the social housing stock, it is necessary to identify the social capital of residents in the context of the environment, i.e. housing estates, by examining the level of participation of tenants in the decision-making process. Originality and value: The concepts of tenant participation, social capital and social sustainability are frequent subjects of research. However, these terms are rarely combined, which determines the originality of the proposed approach. The study is of practical importance in relation to social housing, since increasing the social capital of tenants through their participation in the decision-making process is one of the steps towards overcoming the impasse in the field of social sustainability.

More...
Możliwości nabywcze młodych osób na lokalnym rynku nieruchomości mieszkaniowych

Możliwości nabywcze młodych osób na lokalnym rynku nieruchomości mieszkaniowych

Author(s): Łukasz Strączkowski / Language(s): Polish Publication Year: 0

Purpose: The aim of the study is to determine the purchasing power (housing affordability indicators) of young people (up to 35 years old) on the local housing market. Design/methodology/approach: The author has conducted a critical review of the literature on the economic situation of young people in terms of the possibility to meet their needs on the housing market. The author has taken into account the problems resulting from the situation of young people on the labour market and their housing preferences. Furthermore, the article also presents the situation on the local residential real estate market. Findings: Based on the results of the analysis of the situation of young people on the labour market, their income and the data illustrating the situation on the local residential real estate market, it may be concluded that dwellings in urban areas are relatively expensive, which means that only a small group of people can freely meet their housing needs. For most young people, buying a preferred dwelling becomes an overwhelming challenge. The indexes reflecting purchasing abilities may explain the choice of suburban locations as places of residence. Originality and value: Research concerning young people on the residential real estate market usually focuses on their needs and preferences. Additionally, it is indicated that young people constitute the largest age group among buyers. On the other hand, the media image of the residential real estate market focuses on growing prices and purchases, ignoring the difficult situation of many people under the age of 35. Therefore, the study attempts to fill this gap and indicates the need to discuss the consequences of the current state of affairs (e.g. limiting housing purchases, parents and adult children living together for long periods of time).

More...
Koszty utrzymania mieszkań przez emerytów i rencistów na tle innych gospodarstw domowych w latach 1993-2019

Koszty utrzymania mieszkań przez emerytów i rencistów na tle innych gospodarstw domowych w latach 1993-2019

Author(s): Anna Górska / Language(s): Polish Publication Year: 0

Purpose: The aim of the study is to determine the costs of maintaining a dwelling by retirees and disability pensioners compared to other households in the years 1993–2019. Design/methodology/approach: In order to determine the amount of housing costs for retirees and disability pensioners as well as for other households, the author has collected data on the costs between 1993 and 2019 based on the publication of the Central Statistical Office (now known as Statistics Poland) entitled “Budżety gospodarstw domowych” (Household budget survey). Findings: The costs related to the maintenance of a dwelling constitute the second largest group of expenses following consumption. The cost analysis in the period between 1993 and 2019 showed a constant increase in housing costs, with the largest group of costs being those related to heating. On the other hand, the highest cost growth dynamics was related to water expenditures. The housing expenditure of retirees and disability pensioners was the highest or one of the highest among all the surveyed groups of households, which results, among other things, from the lack of adjustment of the living conditions of seniors to their needs (in terms of the number of rooms, flat area or architectural solutions), as well as from the poor technical condition of the dwellings, which also translates into higher maintenance costs. Originality and value: The issue of the cost of maintaining a dwelling by seniors is not frequently discussed in the scientific literature. The main areas of research concerning the elderly in the context of housing resources are most often related to architectural maladjustments. However, the topic of increasing housing costs in senior households is an important social problem and should be the subject of more research and analysis.

More...
Komercyjne domy seniora w Polsce a gerontechnologia – wyniki badań

Komercyjne domy seniora w Polsce a gerontechnologia – wyniki badań

Author(s): Marcin Boruta / Language(s): Polish Publication Year: 0

Purpose: The aim of the study is to present the concept of the silver economy and basic solutions in the field of gerontechnology utilised in senior housing, as well as to depict the situation in commercial retirement homes in Poland in terms of the use of devices related to gerontechnology. Design/methodology/approach: The author has conducted literature studies in the field of demography, the concept of the silver economy and gerontechnology. Additionally, an empirical study has been carried out with the use of a standardised questionnaire. The research population consisted of institutions providing round-the-clock care for disabled, chronically ill or elderly people. These institutions operate as part of business activity or paid statutory activity from at least January 1, 2017, with minimum 75% of the total population being people aged 65 and older. Findings: The sector of private retirement homes in Poland takes advantage of technological solutions to improve the quality of life of residents and the level of services provided. However, the catalogue of existing solutions is significantly limited and used primarily to support and monitor health. Solutions for the automation and control of the home environment are applied to a small extent, and the use of solutions for the exchange of information and recreation is marginal. Originality and value: The demographic changes taking place in Poland, as well as the growing costs of supporting older population groups and meeting their diverse needs may raise concerns about the productivity of the economy, its competitiveness and the condition of public finances. However, the existing scientific studies and foreign experience allow to conclude that if the silver economy is considered as a field of strategic activities, the existing threats can be perceived as opportunities. Gerontechnology is a vital element of this economy, and modern technological solutions aimed at seniors are an inherent and increasingly popular element of senior housing and will become one of the basic directions for improving the real estate market.

More...
Pandemia COVID-19 a rynek nieruchomości w Polsce

Pandemia COVID-19 a rynek nieruchomości w Polsce

Author(s): Maciej Koszel / Language(s): Polish Publication Year: 0

Purpose: The aim of the article is to answer the following research questions in the context of strong factors, both external (COVID-19 pandemic) and internal (restrictions): 1) What is the current professional situation of people associated with the real estate market? 2) What is the general situation on the real estate market? 3) What are the prospects regarding the professional situation and the market itself? Design/methodology/approach: The author has used the diagnostic survey method and the survey technique (electronic questionnaire) in the study. The research was carried out in the second quarter of 2020 (i.e. in the period of the strictest restrictions) on a sample of 247 people representing mainly the professions of a real estate agent, property appraiser and real estate manager. Findings: Pandemic restrictions, including in particular the restrictions on the functioning of selected aspects of the economic sphere (lockdown), drastically worsened the professional situation of people associated with the real estate market and had a negative impact on the overall economic situation. A shock occurred, above all, on the demand side of the market, disrupting the functioning of entities dealing with the professional service of the market, including primarily people working in the profession of a real estate agent and a real estate sales specialist in real estate development companies. A common feature of the professions in question is the work model based on direct contact with clients. In this case, remote work turned out to be possible only to a limited extent. The overall assessment of the situation on local real estate markets and their individual segments was utterly negative. Originality and value: The first weeks of the pandemic were characterised by very high dynamics and frequency of changes, which caused chaos and disrupted the functioning of entities operating on the real estate market. It was considered crucial to obtain the opinions of the people directly involved in and creating this market. The conducted research was one of the first in Poland which comprehensively allowed for a preliminary assessment of changes on the selected market.

More...
Obszary ryzyka w działalności małych i średnich przedsiębiorstw w Polsce

Obszary ryzyka w działalności małych i średnich przedsiębiorstw w Polsce

Author(s): Robert Dankiewicz / Language(s): Polish Publication Year: 0

The occurrence of risk in economic activity is a natural phenomenon that requires management aimed at limiting the impact of risk materialization on the situation of enterprises. This phenomenon refers also to small and medium-sized enterprises, which are an extremely key element for the economy both in terms of the number of such entities, their role in generating new jobs, but also the added value. Unfortunately, the problem of risk identification and management in SME companies is at a much lower level than in the case of large entities. Therefore,in the case of small and medium-sized enterprises it seems crucial to have a proper approach to risk identification and management, especially in times of intensive changes in the environment, which in turn may provide an opportunity for new areas of risk to appear. Studies have shown that entrepreneurs are slowly increasing their awareness of the possibility of the occurrence of various types of risk and their consequences, but this increase is often selective. However, this is the basis for the development of appropriate mechanisms and procedures that will allow to conduct business effectively and safely in a changing, often unpredictable environment in the future. The purpose of the study is an attempt to identify and assessthe various areas of risk encountered in the small and medium-sized enterprise sector and their importance.

More...
FOG ON THE BALTIC: RUSSIA’S AND CHINA’S INFLUENCE IN THE REGION

FOG ON THE BALTIC: RUSSIA’S AND CHINA’S INFLUENCE IN THE REGION

Author(s): Edward Lucas / Language(s): English Publication Year: 0

Russia and China are both superpowers. They are not allies, and they are not rivals, but they have overlapping aims, occasionally similar tactics – and wildly differing resources. In both countries, all policy, internal and external, stems from the overriding goal of regime stability. China regards the West as a threat to its economic development and political sovereignty. The Kremlin too sees the West, particularly the European Union (EU) and NATO, as illegitimate constraints on its decision-making, and as potential instigators of ‘colour revolutions’ that will exploit Russia’s ethnic, religious, political, and other fissures.

More...
УСТОЙЧИВО РАЗВИТИЕ И НАЦИОНАЛНИЯ ПЛАН ЗА ВЪЗСТАНОВЯВАНЕ И УСТОЙЧИВОСТ – ПРЕДИЗВИКАТЕЛСТВО ПРЕД СТРОИТЕЛНИЯ БРАНШ

УСТОЙЧИВО РАЗВИТИЕ И НАЦИОНАЛНИЯ ПЛАН ЗА ВЪЗСТАНОВЯВАНЕ И УСТОЙЧИВОСТ – ПРЕДИЗВИКАТЕЛСТВО ПРЕД СТРОИТЕЛНИЯ БРАНШ

Author(s): Yachko Ivanov / Language(s): Bulgarian Publication Year: 0

The beginning of the 21st century was faced with the demands of the technical revolution 4, environmental problems and ensuring sustainable development. This situation is caused by the extremely rapid growth of the human population and the enormous use of natural resources. At the same time, over the past three years, the COVID-19 pandemic has slowed down the countries' economic development. To restore countries' economies, Recovery and Sustainability Plans have been proposed. The report aims to show and analyze the challenges facing the construction industry regarding the implementation of the National Development and Sustainability Plan.

More...
Społeczna odpowiedzialność banków w Polsce w dobie pandemii COVID-19

Społeczna odpowiedzialność banków w Polsce w dobie pandemii COVID-19

Author(s): Krzysztof Waliszewski / Language(s): Polish Publication Year: 0

The actions of socially responsible banks were implemented on a large scale before the outbreak of the COVID-19 pandemic and concerned such areas as environmental and climate protection, financial education, health protection, employee volunteering, patronage of culture and arts, and supporting non-governmental organizations. However, after the outbreak of the pandemic, these actions have focused in particular on the priorities and challenges of the pandemic time. The aim of the chapter is to analyze social projects implemented by banks in Poland in 2020, i.e. the year of the outbreak of the pandemic. The chapter presents the idea of corporate social responsibility on the basis of banks from the theoretical point of view. Then, in connection with the COVID-19 pandemic and the 2020+ coronavirus crisis, the focus was on describing the impact of this crisis on the situation in the banking sector in Poland, which was the background to present social activities of the largest banks in Poland related to mitigating the effects of the pandemic for various groups of stakeholders. From the presented analysis of social activities, it can be concluded that they were multidirectional and concerned bank customers, including seniors, bank employees in the field of remote work support, health and their families, remote education, scholarship programs, IT education and cybersecurity, as well as those affected by the crisis health service.

More...
Polski Ład z perspektywy samodzielności finansowej jednostek samorządu terytorialnego

Polski Ład z perspektywy samodzielności finansowej jednostek samorządu terytorialnego

Author(s): Sławomira Kańduła / Language(s): Polish Publication Year: 0

Purpose: The purpose of this chapter is to assess instruments that compensate local government units (LGUs) for the loss of income from shares in personal income tax and shares in corporate tax in connection with changes in these taxes as a result of Polish Deal program. The assessment was made from the point of view of the financial independence of local government units. Design/methodology/approach: The paper begins with outlining the changes in state income taxes in Poland. The next section concerns the method of assessing the “foreign” income of LGUin the context of financial independence. Then the instruments that compensate local government units for the loss in tax revenues were discussed and their assessment was made from the point of view of the financial independence of LGU. Findings: The following consequences of Polish Deal for LGU can be identified: 1) decrease in tax revenues, 2) deterioration of the structure of budget revenues (increase in the share of “foreign” revenues), 3) establishment of “rescue” instruments in the form of a subsidy development part and changes in the allocation of revenues from shares in state taxes. The financial consequences of the changes brought about by Polish Deal vary depending on the level of local government. The municipalities, including cities with poviat status, will feel them most acutely, as they have the highest share in personal income tax. The mechanism of dividing the development part of subsidy favors some local government units because it relates to the population size and not the actual loss of income from shares in state taxes. Instruments compensating the loss of income of LGU in connection with Polish Deal limit the financial independence of LGU and deepen the lack of transparency in the redistribution of income in the public finance sector in Poland.

More...
Result 10021-10040 of 10546
  • Prev
  • 1
  • 2
  • 3
  • ...
  • 501
  • 502
  • 503
  • ...
  • 526
  • 527
  • 528
  • Next

About

CEEOL is a leading provider of academic eJournals, eBooks and Grey Literature documents in Humanities and Social Sciences from and about Central, East and Southeast Europe. In the rapidly changing digital sphere CEEOL is a reliable source of adjusting expertise trusted by scholars, researchers, publishers, and librarians. CEEOL offers various services to subscribing institutions and their patrons to make access to its content as easy as possible. CEEOL supports publishers to reach new audiences and disseminate the scientific achievements to a broad readership worldwide. Un-affiliated scholars have the possibility to access the repository by creating their personal user account.

Contact Us

Central and Eastern European Online Library GmbH
Basaltstrasse 9
60487 Frankfurt am Main
Germany
Amtsgericht Frankfurt am Main HRB 102056
VAT number: DE300273105
Phone: +49 (0)69-20026820
Email: info@ceeol.com

Connect with CEEOL

  • Join our Facebook page
  • Follow us on Twitter
CEEOL Logo Footer
2025 © CEEOL. ALL Rights Reserved. Privacy Policy | Terms & Conditions of use | Accessibility
ver2.0.428
Toggle Accessibility Mode

Login CEEOL

{{forgottenPasswordMessage.Message}}

Enter your Username (Email) below.

Institutional Login