scholarly journals Accounting and management control in local government educational units of the public finance system in Poland

2015 ◽  
Vol 2015 (77) ◽  
pp. 295-302
Author(s):  
Anna Zienkiewicz
Keyword(s):  
Public Finance ◽  
Local Government ◽  
Management Control ◽  
Finance System ◽  
The Public

scholarly journals Information and Communication in Public Administration in the Context of Management Control Functioning in the Public Finance Sector in Poland

2016 ◽  
Vol 16 (2) ◽  
pp. 181-196
Author(s):  
Ambroży Mituś
Keyword(s):  
Public Finance ◽  
Public Administration ◽  
Public Information ◽  
Management Control ◽  
The Public ◽  
Essential Component ◽  
Proper System ◽  
Information And Communication ◽  
The Law ◽  
Types Of Information

Summary The aim of this article is to present the essence and significance of information and communication in public administration in the context of the management control. Broadly understood information in public administration allows both to control the activity of this administration and to make correct decisions and actions in order to perform public tasks effectively. Therefore, the existence of a proper system for sharing and exchanging information is an essential component of the management control, ensuring the execution of the tasks and objectives in a way that is consistent with the law, effective, efficient and timely. The article points to i.a. the types of information and means of communication that may be deemed effective or legally acceptable tools for conveying information and communicating in public information. In this context it should be emphasised that - in particular - sharing public information requires that a relevant form be retained and a proper sharing procedure be followed.

LEGAL CONDITIONS FOR THE FINANCING OF LOCAL GOVERNMENT UNITS INVESTMENTS BY PARABANKING FINANCIAL INSTRUMENTS IN POLAND

2019 ◽  
Vol 5 (1) ◽  
pp. 467-502
Author(s):  
Tomasz Wołowiec
Keyword(s):  
Public Finance ◽  
Local Government ◽  
Real Estate ◽  
Financial Institutions ◽  
Bank Loans ◽  
Municipal Bond ◽  
Financial Instruments ◽  
The Public ◽  
Creative Accounting ◽  
Bond Issues

The regulations on debt limits introduced in 2014 caused adapting by local government units two ways of proceeding. The first consists in "classic" adaptation to the provisions of the Public Finance Act, through the restructuring of budget expenditures and the devel-opment of a financial surplus, allowing for safe incurring of new obligations and possible servicing of "old" debt. The second way is what can be called the form of the "Creative accounting", involving the use of non-bank financial institutions (quasi-banks) or the use of financial operations other than bank loans and municipal bond issues. These are lease-back agreements, reverse sale of real estate, as well as unnamed agreements causing debt restructuring (e.g. subrogation, forfeiting or factoring), installment payments, as well as subsidies to the capital of municipal companies.

scholarly journals Disbursement of grants contrary to their purpose defined by the entity awarding the grants – a local government unit

2016 ◽  
Vol 1 (2) ◽  
pp. 67-82
Author(s):  
Roman Fandrejewski
Keyword(s):  
Public Finance ◽  
Local Government ◽  
The Public ◽  
Administrative Courts ◽  
Adjudication Committee

Abstract The purpose of this publication is to present the complexity of the problem with responsibility for violation of public finance discipline by persons, who represent entities outside of the public finance sector and receive subsidies from the local government units budget. The cause of this responsibility is disbursement of the grants contrary to their purpose. Avariety of adjudication committee judgments in cases of the breach of public finance discipline and the administrative courts decisions show the problem of responsibility of the beneficiaries of grants. The study provides a direction of necessary changes to the existing legal solutions in this area.

scholarly journals Samodzielność finansowa gmin w kontekście realizacji dochodów budżetowych

2017 ◽  
Vol 5 (4) ◽  
pp. 51-60
Author(s):  
Anna Milewska
Keyword(s):  
Public Finance ◽  
Local Government ◽  
Public Administration ◽  
Local Governments ◽  
Public Services ◽  
Financial Independence ◽  
The Public ◽  
Independent Entity

Local government in Poland functions as an independent entity in the public finance sector. It performs tasks (most often taking the form of public services) for its residents on its own responsibility. For this purpose, this unit is obliged to organize financial guarantee the implementation of both (own and commissioned tasks in the field of public administration). While in the second case, as a rule, can count on support in the form of targeted subsidies from the central budget, local government should secure own tasks independently. This means that local governments have the possibility (in the aspect specified by legal acts) for financial independence in terms of organizing and collecting budget revenues.

scholarly journals Institutional support for the sustainability of the public finance system

2021 ◽  
pp. 209-215
Author(s):  
Valentyna Makohon
Keyword(s):  
Public Finance ◽  
Economic Development ◽  
Institutional Support ◽  
Economic Security ◽  
Financial Security ◽  
Finance System ◽  
The Public ◽  
Budgetary Policy ◽  
The Stability

Relevance of the research topic. In modern conditions, the system of public finance is an important tool for regulating socio-economic processes, intensification of the economy. Important factors that affect the quality of the public finance system are financial and economic risks due to the trend of economic development. Accordingly, the assessment of financial and economic risks is an important condition for the development of sound financial and budgetary policy, the development of institutional support for the stability of public finances and economic security of the country as a whole. Formulation of the problem. Based on the trends of economic development of both countries with transformational and developed economies, in modern conditions, important tasks are: substantiation of strategic objectives of fiscal policy to increase the level of stability of public finance and its components; mutual coordination of decisions of public administration bodies. At the same time, the development of institutional support for the sustainability of the public finance system should be carried out taking into account globalization processes. Analysis of recent research and publications. The issue of developing institutional support for the sustainability of the public finance system is quite common in research. These are the works of famous domestic and foreign scientists: J. Keynes, P. Samuelson, J. Stiglitz, V. Tanzi, O. Vasylyk, I. Zapatrina, S. Kucherenko, L. Lysyak, L. Levaeva, I. Lukyanenko, M. Pasichny, A. Sokolovska, I. Chugunov and others. Highlighting unexplored parts of a common problem. Selection of unexplored parts of the general problem. The above issues are relevant in connection with the spread of acute respiratory disease COVID-19, which affected the trend of economic development, led to a violation of the budget balance, which requires a number of specific tasks related to the development of institutional sustainability of public finances and its components. Goal setting, research goals. The objectives of the study are: to reveal the role of public finance in the regulation of socio-economic processes; substantiate the features of economic security and its components; to analyze and evaluate the indicators of financial security of Ukraine. The purpose of the study is to reveal the directions of fiscal policy to ensure the sustainability of public finance. Research method or methodology. The article uses a set of research methods: a systematic approach, statistical analysis, structuring, synthesis, etc. Basic material presentation. The role of the public finance system in the regulation of socio-economic processes is revealed. The peculiarities of economic security and its components are substantiated. The analysis and assessment of financial security indicators of Ukraine is carried out. The directions of financial and budgetary policy on ensuring the stability of the public finance system are revealed. Area of application of results. The results of the study can be used in the process of reforming the public finance system. Conclusions according to article. In order to increase the stability of the public finance system, at this stage of socio-economic development of the country, it is advisable to: substantiate sustainability indicators – the basis of a transparent system of continuous monitoring of public finance system development and its components; introduction of effective management financial and budgetary tools – systematic assessment of the state of financial and budgetary security; improving the efficiency of financial and budgetary policy in the field of ensuring the stability of the public finance system and political responsibility for its results.

scholarly journals ESSENCE AND STRUCTURE OF PUBLIC FINANCE: THEORETICAL ASPECT

2021 ◽  
Author(s):  
Olena Prutska
Keyword(s):  
Public Finance ◽  
Local Governments ◽  
Social Protection ◽  
Theoretical Aspect ◽  
Infrastructure Development ◽  
Public Finances ◽  
Finance System ◽  
The Public ◽  
Stage Of Development ◽  
State Finance

The article is devoted to the theoretical aspects of the functioning of public finances. In Ukraine, public finances account for more than 40% of gross domestic product. Public finances provide funding for state functions, including territorial integrity, law and order, health care, education funding, pensions, social protection, infrastructure development, environmental protection, and more. The formation of an effective system of public finance has become one of the key tasks of the current stage of development of the Ukrainian economy. Its solution requires the creation of a holistic concept of formation, development and improvement of the public finance system of Ukraine. In the domestic economic literature in the study of the problems of state finance, its revenues and expenditures, the phrase “state finance” was common. The term “public finance” is considered by experts to be a relatively young category of Ukrainian science, the active application of which began with the implementation of public administration reform. The purpose of the article is to clarify the nature and composition of public finances as a necessary resource for the functioning of the state, local governments, public needs of society. The article analyzes the definitions of “public finance”. It is concluded that Ukrainian economists have not yet agreed on the essence and components of the public finance system. The author presents arguments in favor of an expanded interpretation of this category, proposed his own definition of public finance. It is proposed to include the budget system, extra-budgetary trust funds, and finances of state and communal enterprises, financial and non-financial public corporations, enterprises within the framework of public-private partnership to public finances. Such an expanded interpretation of the structure of public finances will clarify the mechanism of their management, develop a system of incentives, forms of influence and control, and in particular by drawing more attention to the activities of state and municipal enterprises, develop clear criteria for quantitative parameters of public sector enterprises and their financial indicators.

Sign in / Sign up

Export Citation Format

Share Document