Instrumenty prawno-finansowe w gospodarce rad narodowych
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Date
1985
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Publisher
WydziaĆ Prawa i Administracji UAM
Title alternative
Legal and fiscal instruments in people's councils' finance
Abstract
The advantages of financial instruments viewed as forms of exerting the influence
of the center upon the local economy and of the local organs on various
subordinated and non-subordinated subjects acting in the area of the councils'
competence are studied in the article. The discussed problems are divided into
four parts. In the first one the range of local economy being in the uptrend in
the whole world is presented. The range and forms of the councils' activity are
analysed against the background of the new regulation of The People's Councils
Act. The forms of planning granting the councils rights to independent local planning
are indicated, it is resulting from the spirit of the new act revealing trends
four parts. In the first one the range of local economy being in the uptrend in
to increase the independence of councils. The second part brings a study of various
forms of local incomes which are constantly, for many years being unsufficient
to cover needs of the councils resulting from their tasks. Various taxes defined
in the new act as local are estimated from the viewpoint of their fiscality and
forms of their effectiveness on a taxpayer. Unfortunatelly in that matter the councils
are not vested with too many rights to grant reductions, increases etc. as it
remains in the competence of the Minister of Finances. Consequently the influence
of the councils in the fiscal policies is slight. It is also indicated that the activities
of local eterprises has to be extended in future, as when they are established
as economically strong enterprises, they can bring economic and fiscal profits to
the councils. The third part is devoted to the questions of equalizing incomes
which became an indispensable element in the councils' financial system. The
critical study concerns some of the equalizing income constructions recently introduced,
especially in cases when the immediate forms of their granting take
place, in the instance of fixed portions when the participation in the extra plan
income is limited to the small sum of merely 1%, similarly not obtaining profits
derived from portions below 1% is covered by the central budget. This cannot
influence the councils' interest in reaching higher profits nor does it increase their
responsibility for lower incomes. The final, fourth part presents various forms
of financing joint tasks in form of funds, taking up joint and accompanying investments
etc. what can aid and finance local tasks which are not .sufficiently
covered in the councils' budgets. In the conclusion of that part the authoress
postulate to extend, in the future reforms, the credit and loan forms of financingi
what can prove to become more justified, in face of economizing the local economy,
in comparison with the unreturnable financing which can be granted in
the easy way.
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Digitalizacja i deponowanie archiwalnych zeszytĂłw RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
Keywords
Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 47, 1985, z. 3, s. 59-83