Budgetary policy of the regional government after Polanďs accession to the European Union

Anna Wągrodzka

Abstract

The authoress assesses the place of the regional government in the public finance system after Polanďs accession to the EU. The paper proves that shares in the central tax incomes – constituting the only tax incomes of the regional government – are an uncertain source of income when it comes to planning its amount. With the increasing number of tasks to be implemented, the share of specific grants in the total incomes for their implementation increases, too. Granting the power of fiscal jurisdiction would increase the decision-making possibilities to perform one's own task. It is common knowledge that the amount of the awarded specific grants does not satisfy the needs. The regional government should have its own income potential and should be given the possibility to manage it effectively. However central transfers do not encourage such activities. The concept of fiscal federalism, assuming a transfer of powers and independent tax income for their performance from the central to lower levels of the authority, could change the unfavorable situation of territorial self-governments. It ensures a better use of the resources, but requires a wider implementation of its principles in the public finance system in Poland.
Diploma typeDoctor of Philosophy
Author Anna Wągrodzka
Anna Wągrodzka,,
-
Title in EnglishBudgetary policy of the regional government after Polanďs accession to the European Union
Languagepl polski
Certifying UnitFaculty of Economic Sciences (ES)
Disciplineekonomia / nauki ekonomiczne(nauki ekonomiczne) / nauki społeczne()
Defense Date29-05-2013
End date27-06-2013
Supervisor Leszek Patrzałek (ES / DF)
Leszek Patrzałek,,
- Department of Finance

Internal reviewers Ewa Pancer-Cybulska (ES / DEPaERS)
Ewa Pancer-Cybulska,,
- Department of Economic Policy and European Regional Studies
External reviewers Beata Guziejewska
Beata Guziejewska,,
-
Pages342
Keywords in Englishregional government, budgetary policy, fiscal federalism, taxing autonomy, investment expenditures
Abstract in EnglishThe authoress assesses the place of the regional government in the public finance system after Polanďs accession to the EU. The paper proves that shares in the central tax incomes – constituting the only tax incomes of the regional government – are an uncertain source of income when it comes to planning its amount. With the increasing number of tasks to be implemented, the share of specific grants in the total incomes for their implementation increases, too. Granting the power of fiscal jurisdiction would increase the decision-making possibilities to perform one's own task. It is common knowledge that the amount of the awarded specific grants does not satisfy the needs. The regional government should have its own income potential and should be given the possibility to manage it effectively. However central transfers do not encourage such activities. The concept of fiscal federalism, assuming a transfer of powers and independent tax income for their performance from the central to lower levels of the authority, could change the unfavorable situation of territorial self-governments. It ensures a better use of the resources, but requires a wider implementation of its principles in the public finance system in Poland.
KBN classificationekonomia
Thesis file
awagrodzka.pdf 2,5 MB

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