scholarly journals Samodzielność finansowa gmin w kontekście realizacji dochodów budżetowych

2017 ◽  
Vol 5 (4) ◽  
pp. 51-60
Author(s):  
Anna Milewska

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.

2021 ◽  
Vol 11 (4) ◽  
pp. 143
Author(s):  
Viera Papcunová ◽  
Roman Vavrek ◽  
Marek Dvořák

Local governments in the Slovak Republic are important in public administration and form an important part of the public sector, as they provide various public services. Until 1990, all public services were provided only by the state. The reform of public administration began in 1990 with the decentralization of competencies. Several competencies were transferred to local governments from the state, and thus municipalities began to provide public services that the state previously provided. Registry offices were the first to be acquired by local governments from the state. This study aimed to characterize the transfer of competencies and their financing from state administration to local government using the example of registry offices in the Slovak Republic. In the paper, we evaluated the financing of this competency from 2007 to 2018 at the level of individual regions of the Slovak Republic. The results of the analysis and testing of hypotheses indicated that a higher number of inhabitants in individual regions did not affect the number of actions at these offices, despite the fact that the main role of the registry office is to keep registry books, in which events, such as births, weddings, and deaths, are registered.


2020 ◽  
pp. 153-170
Author(s):  
Lucyna Rajca

The study aims to compare management reforms in the Hungarian and Polish local government structures which were introduced at the beginning of the transformation of the socio-political system and during the first two decades of the 21st century. The analyses show that local governments in both countries have implemented solutions derived from different management paradigms, which are in many respects contradictory. In the process of implementing management reforms in the local governments of the two countries there have been both convergent and divergent trends. The public administration reforms in Hungary after 2010 reflect a coherent vision of a strong and centralized state and are intended to ensure effective resolution of social problems. The market and civil society have been given a subordinate role. As far as the Polish local government model is concerned, currently it is difficult to indicate one organizational model constituting a coherent whole.


2018 ◽  
Vol 26 (4) ◽  
pp. 51-63
Author(s):  
Mirosław Legutko

The aim of this paper was to evaluate the system of control over local government debt exercised by the Regional Chambers of Audit (RCA) and to present the conclusions and expectations resulting from this assessment both generated by the RCA and applicable to the RCA within the scope of conducted debt audits. The method applied to assess legal regulations included analysis of legislative documents, i.e. primarily the Constitution, the Public Finance Act of 27 August 2009, Act of 7 October 1992 on Regional Chambers of Audit and the Regulation of the Minister of Finance of 28 December 2011 on the detailed manner of classifying debt titles classified as public debt. The analyses contained in this paper cover the period from 2014, when the Individual Debt Ratio defined in art. 243 of the Public Finance Act came into force, until 2018. The presented data and regulations confirm the correct functioning of the extensive control system in this respect. Every year, the number of negative assessments of local government debts decreases. However, it seems necessary to eliminate negative phenomena, such as: extending debt repayment period, use of unlimited types of debt titles and falsification of reporting data. The elimination of these negative phenomena may be achieved through amendments to the currently binding law regulating obtaining funding by local governments.


2021 ◽  
Vol 55 (1) ◽  
pp. 295-311
Author(s):  
Atila Bado

Following a change of government in 2010, the Hungarian local government system underwent a period of significant transformation. The question of how it is viewed and the effects it may have are currently being debated. However, the fact that 2011 saw a reform of a more than a 20-year-old unyielding system seems difficult to argue with. Laced with the democratic ideal of self-government, the Hungarian regime change of 1989 resulted in a fragmented local government system with a considerable degree of management authority. The local government model opted for by Hungary, which can indeed be dubbed as the champion of decentralisation, could function uninterruptedly until 2010 with minor adjustments. The centralising effort of the government had already become clear beyond a shadow of a doubt before the adoption of the Cardinal Act or the Fundamental Law (2011) itself. The reorganisation of territorial public administration was the first series of measures which allowed to make inferences about the public administration system and the forthcoming centralisation of local governments.


2018 ◽  
Vol 3 (2) ◽  
pp. 46-57
Author(s):  
Małgorzata Ofiarska

The Act of 27 August 2009 on public finance – which entered into force on 1 January 2010 – and its later amendments have brought about significant changes in the scope of public services performed by the commune’s self-governments through budgetary establishments. The key change has been the limitation of these services, which triggered the necessity to implement new organizational methods and new financing solutions for public services hitherto carried out by budgetary establishments. Local government authorities were forced to choose between three organizational forms and three different ways of financing of the said services. At present, public services in a commune can be carried out through: a budgetary unit (a form most closely linked to the commune’s budget), a budgetary establishment (a form indirectly linked to the commune’s budget) and a municipal corporation (a form that in fact assumes full commercialization of public services).The aim of the paper is to analyse and evaluate relevant legislation, judicial practice of courts and regional accounting chambers, as well as the doctrine of local government law and public finance law regarding the scope of public services that can be financed through budgetary establishments. The hypothesis that the legislator’s implementation of new legal regulations since 2010 has led to implementation of more effective management methods with regard to public services and management of public finance allocated to these services was proven to be right. The legislator’s act of giving local government authorities relative freedom as to the choice of organizational and legal forms through which public services will be performed is tantamount to expecting that the authorities shall perform their tasks rationally. The leading method applied in the paper was the dogmatic and legal method, supported by the empirical and analytical method (in particular with regard to the judicial practice of courts and regional accounting chambers).


e-Finanse ◽  
2019 ◽  
Vol 15 (3) ◽  
pp. 67-75
Author(s):  
Adam Mateusz Suchecki

AbstractFollowing the completion of the process of decentralisation of public administration in Poland in 2003, a number of tasks implemented previously by the state authorities were transferred to the local level. One of the most significant changes to the financing and management methods of the local authorities was the transfer of tasks related to culture and national heritage to the set of tasks implemented by local governments. As a result of the decentralisation process, the local government units in Poland were given significant autonomy in determining the purposes of their budgetary expenditures on culture. At the same time, they were obliged to cover these expenses from their own revenues.This paper focuses on the analysis of expenditures on culture covered by the voivodship budgets, taking into consideration the structure of cultural institutions by their types, between 2003-2015. The location quotient (LQ) was applied to two selected years (2006 and 2015) to illustrate the diversity of expenditures on culture in individual voivodships.


2006 ◽  
Vol 45 (1) ◽  
pp. 157-161
Author(s):  
Durre-e- Nayab

The Local Government Ordinance (LGO), formulated by the National Reconstruction Bureau (NRB) in 2000 and promulgated by provincial governments in August 2001, assigns powers, responsibilities, and service delivery functions to three levels of local governments: district, tehsil, and union. Responsibilities for the delivery of social and human development services, such as primary and basic health, education and social welfare, are delegated to the district level, whereas municipal services, such as water, sanitation and urban services are assigned to the tehsil level. The LGO does not only deal with the delivery of public services in its plan but also stresses the need for fiscal decentralisation, claiming that “Fiscal decentralisation is the heart of any devolution exercise. Without fiscal decentralisation no authority is devolved.”


1985 ◽  
Vol 44 ◽  
pp. 1-4
Author(s):  
Robert H. Rittle

Some are born to computer literacy, while others have literacy thrust upon them! Students who comprise the next generation of political scientists and public administrators will, in many cases, fall into the latter category. This article concerns the role of university training programs in meeting the increasing demands for microcomputer skills.The January, 1984 issue of Public Administration Review included five articles concerning microcomputers in local government. These articles anticipate “major changes in the way local governments organize and the means by which they carry out operations,” as a result of microcomputer technology. Predicting a significant impact of microcomputers in local government, the International City Management Association has also published a major monograph on microcomputer use (Griesemer, 1984).


2020 ◽  
Vol 31 (3) ◽  
pp. 263-285
Author(s):  
Claudia Petrescu ◽  
Flavis Mihalache

Public services represent an important dimension of quality of society, as they create the contextual conditions for people to further their quality of life. Romanian public administration reform has brought about a constant institutional transformation, which has influenced both the specific features and the quality of the services. This article aims to analyse trends regarding the perceived quality of public services in Romania, in European comparative perspective, using the data of the European Quality of Life Survey (2003–2016). The article aims to understand the low satisfaction with public services in Romania against the background of the public service reform measures taken by government in this period. The article describes the context of Romanian public administration and public service reform, the most important public policy measures adopted and the most important challenges. The lack of vision in the public service reform, the partial introduction of reform elements, the permanent and, sometimes, conflicting changes are issues that may have influenced the way in which the population perceives the quality of public services. The decentralisation process of public services and the insufficient allocation of public funds for delivering such services at local level might have an impact on their quality and quantity perceived by the population. Keywords: public services; public administration reform; citizens’ satisfaction; New Public Management; New Weberianism.


Yuridika ◽  
2012 ◽  
Vol 27 (1) ◽  
Author(s):  
E. Prajwalita Widiati ◽  
Haidar Adam

Decentralisation puts weigh in the dynamic of local government. As consequences of decentralization, local governments are entitled to enact local regulation in order to serve public services in the daily basis. Local regulation as the product of the Mayor of course does not stand alone. It is part of national legislative system which lay at the low tier of the hierarchy of laws. It should be work effectively and harmoniously with the system. By analyzing the nature of decentralization and the function of local legislation, it is essential to establish a good review mechanism for this legislative product. Different mechanism results in different consequences to the regulation. This article has analysed three mechanisms both preventive and represive; executive review which is done by the Governor and National Government; judicial review which is done by the Court and even political review which is exercised by the local representatives who act as balancing power to the local executive.Keywords: Peraturan Kepala Daerah, Executive Review, Judicial Review, Political Review


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