Konsekwencje brexitu dla finansów Unii Europejskiej

The aim of the article is to identify the consequences of Brexit from the point of view of the EU finances. The first section focuses on the share of member states in the EU budget revenue. The author attempted to estimate the additional contribution of each member state. The second section briefly shows in which EU programmes the UK still takes part. The third section concentrates on the adjustment of the shares in the capital of the European Investment Bank and the European Central Bank to the reduced number of shareholders. The next part discusses the budgetary correction mechanisms as a historical remnant of the British rebate. In the last section the author describes the Brexit Adjustment Reserve, which supports regions and sectors most affected by the United Kingdom’s withdrawal from the European Union.

Polityka pieniężna Europejskiego Banku Centralnego w odpowiedzi na kryzysy lat 2008–2020

The article explores the reaction of the European Central Bank (ECB) to two major economic crises that the EU had to face in the last two decades: the financial crisis which began in 2008 and the latest crisis caused by the COVID-19 pandemic. Although causes underlying both crises were ultimately different, the response of the ECB was based on the same unconventional monetary policy tools. The author analyses the similarities and differences between both of these crises, as well as the ECB’s reaction to them, drawing attention to a shift in the ECB’s monetary policy towards unconventional tools and consequences of such a shift for the position and future policy directions of the ECB.

Stabilność finansowa Unii Europejskiej: czy potrzebne są kolejne reformy?

The article deals with reforms aimed at strengthening the financial stability of the eurozone and the EU. First, it refers to the “original sin” of the eurozone and the errors committed during its construction in the early 1990s. Then, the lessons from the double crisis of 2007–2009 and 2010–2012 are analysed, and the four main dilemmas that the EU faces in the area of institutional reforms are formulated. The overview of the implemented reforms and their proven impact on the macroeconomic imbalances leads to the conclusion that – although the above-mentioned double crisis combined with the global pandemic crisis have already mobilised the EU to introduce many important changes – the reform agenda is still not finished.

The EU Fiscal Risk Matrix – from government debt to climate liabilities

The aim of the article is to identify the main components of government overall liabilities based on the Fiscal Risk Matrix classification introduced by the World Bank in 1999, and to estimate the amount and structure of these liabilities in European Union countries (EU Fiscal Risk Matrix). The climate liabilities definition and methodology included in the EU Fiscal Risk Matrix is also a novelty of the research. The study covered EU member states in the period 2018–2019, taking into account available data from the Eurostat database. On this basis, the EU Fiscal Risk Matrix was developed with the estimated structure of the burden of government liabilities for individual countries and the EU as a whole. The article used statistical and comparative analysis. The major conclusion of our research involves the proposal to implement a unified European methodology of government overall liabilities classification based on the EU Fiscal Risk Matrix to assess the fiscal debt burden and transparency of fiscal policy.

Udziały jednostek samorządu terytorialnego w podatkach państwowych

The aim of this paper is to explore the rationale for the reform of the shares of local government units (LGUs) in national income taxes in Poland as well as to evaluate the selected proposals for changes in this area. The paper begins by outlining the definition and the basic features of tax sharing in the context of fiscal federalism. The next section provides an overview of the tax shares operating in some OECD countries. The main part of the article focuses on the key principles of the tax sharing system in Poland. The author briefly examines the fiscal efficiency of this source of local revenue in different types of Polish LGUs and the most significant dysfunctions of Polish local tax shares. The final section investigates the most important proposals for the reform of tax sharing and discusses their advantages and disadvantages.

Dostosowanie dochodów do zadań samorządu terytorialnego w Polsce. Praktyka i rekomendacje

The article deals with the problem of adjusting the revenues of Polish local government units (LGUs) to their tasks. The problem was analysed both from the point of view of the possibility of increasing LGU revenues and designing an effective system of fiscal equalization. The authors discussed the external factors which limit the possibilities of introducing such a desirable system. Next, based on the presented analysis, they drew conclusions regarding the necessary revision of the existing scheme. The article concludes with specific recommendations for a new system of financing LGUs, assuming, in particular, far-reaching changes in the algorithms for determining and dividing general subsidies, as well as a fundamental reduction in the scope of the so-called commissioned tasks.

Wydajność fiskalna podatków lokalnych, jej uwarunkowania i przestrzenne zróżnicowanie w Polsce

The article focuses on the fiscal efficiency of local taxes which in Poland are levies on wealth, i.e., real estate tax, means of transport tax, agricultural tax and forestry tax. The author discusses the determinants of fiscal efficiency of local taxes. Special attention is given to the analysis and assessment of fiscal importance of these taxes for municipalities and cities with powiat status, and to the role of public revenues for local government budgets. The author also compares fiscal efficiency of local taxes from the point of view of various types of their recipients and different levels of local government in Poland.

Czy PIT komunalny może ograniczyć rozlewanie się miast?

The purpose of this article is twofold. First, to re-energize discussion on local personal tax, and second, to show how such a tax could curb urban sprawl. The authors start with a short description of the communal tax and its potential links to urban sprawl. In the current system of communities’ financing in Poland, suburban municipalities have a significant incentive to increase the number of inhabitants as the PIT revenues follow their inflow. The authors propose and discuss a simple variant of local PIT called Self-government Tax Rate which is a flat tax on a broadly defined tax base. Contrary to the present system of Polish local government units’ share in progressive PIT, this system is linear, which reduces the gains in PIT revenues from taxpayers in the second tax bracket moving to suburbia. This is the first paper in the relevant literature that investigates the links between communal tax and urban sprawl.

Skuteczność Narodowego Programu Mieszkaniowego w zakresie społecznej polityki mieszkaniowej

In the first 20 years of the 21st century, the social housing policy in Poland underwent many changes. They resulted from the lack of consistency in this respect and low patience of the ruling parties, which led to profound modifications in the approach to the housing policy practically with every new government. Until the implementation of the National Housing Programme (NHP), the housing policy in Poland was characterised by fragmented solutions, without any comprehensive approach to the issue in question. The aim of the article is to verify the effectiveness of the NHP, especially in terms of its social part, i.e., Mieszkanie Plus [Apartment Plus] package. The programme was described using the framework of theoretical assumptions of the social housing policy and the implementation of this policy in Poland after the year 2000. The author claims that the NHP is the first housing policy in Poland which applies a holistic approach and moves away from the practice of short-term, fragmented solutions. He recommends that those who are in power should exercise patience and refrain from introducing alterations after a very short period from the point of view of investment processes, as the implementation of such a complex housing policy as the NHP is planned for many years.

Rynek mieszkaniowy i polityka mieszkaniowa w dużym polskim mieście – studium przypadku Poznania

The article provides an overview of the housing policy in Poznań. It begins with a discussion of the importance of dwellings in contemporary society. The second section focuses on the main assumptions of the housing policy in Poland and the tools that can be used on the level of local government units. Next, the authors present the current state of the housing market in Poznań. In order to provide deeper insight, the analysis is based on data spanning over a 6-year period using both quantitative and qualitative methods. In the final two sections, the implementation of the city’s housing policy is discussed. The authors argue that the overall effects of Poznań’s housing policy are positive, but serious challenges lie ahead.