Optimum. Economic Studies最新文献_第8页

Konsekwencje kryzysu COVID-19 dla finansów jednostek samorządu terytorialnego w krajach UE

Optimum. Economic Studies Pub Date : 1900-01-01 DOI: 10.15290/oes.2022.03.109.05

Sławomir Franek

{"title":"Konsekwencje kryzysu COVID-19 dla finansów jednostek samorządu terytorialnego w krajach UE","authors":"Sławomir Franek","doi":"10.15290/oes.2022.03.109.05","DOIUrl":"https://doi.org/10.15290/oes.2022.03.109.05","url":null,"abstract":"Purpose – The purpose of this paper is to determine the consequences of the pandemic crisis for the financial situation of the local government subsector in individual European Union countries. Research method – The research is based on comparative analysis of the dynamics and structure of such budget figures as budget revenue (including transfers), expenditure (including COFOG classification), budget balance and debt. The comparisons covered the local government subsector in the 27 countries of the European Union for the years 2019–2021. The source of data for analysis is the Eurostat database. Results – The research indicates that local government finances in the EU countries did not suffer significantly because of the impact of the COVID-19 pandemic, which, however, was essentially due to the fact that the main source of funding for additional tasks and covering tax revenue shortfalls were transfers from the government subsector. At the same time, there was a change in the structure of local government spending in most EU countries by increasing the share of spending on health care, social protection and economic affairs and decreasing the share of spending on recreation, culture and religion, housing and community amenities and education. Originality/value/implications/recommendations – The originality of the presented approach is due to the comprehensive presentation of the consequences of the pandemic crisis for local government budget parameters for 2020–2021 in all the European Union countries.","PeriodicalId":373923,"journal":{"name":"Optimum. Economic Studies","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133004851","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Cyfryzacja jako determinanta międzynarodowej konkurencyjności gospodarki. Przypadek krajów Europy Środkowo-Wschodniej

Optimum. Economic Studies Pub Date : 1900-01-01 DOI: 10.15290/oes.2022.04.110.02

Alina Grynia

{"title":"Cyfryzacja jako determinanta międzynarodowej konkurencyjności gospodarki. Przypadek krajów Europy Środkowo-Wschodniej","authors":"Alina Grynia","doi":"10.15290/oes.2022.04.110.02","DOIUrl":"https://doi.org/10.15290/oes.2022.04.110.02","url":null,"abstract":"Purpose – The aim of the article is to assess the role of digital transformation in shaping the competitiveness of the national economy on the example of Central and Eastern Europe (CEE). Research method – Analysis of the literature on the subject and deductive reasoning were employed. A comparative analysis of the level of overall international competitive-ness and digital competitiveness of the CEE countries was based on the studies of the International Development Management Institute (IMD). Results – The level of digitization in individual countries of the European Union varies. The conducted research has shown a significant impact of the progress in the field of digitization on the international competitiveness of the CEE region. Originality / value / implications / recommendations – Technological change generates great benefits, but can also disrupt the functioning of the economy. Assuming that the develop-ment of new technologies will continue, it is necessary to intensify research on the problem of the impact of digitization on competitiveness. The article is a voice in the discussion on the role of digital transformation in the context of the competitiveness of the economy.","PeriodicalId":373923,"journal":{"name":"Optimum. Economic Studies","volume":"137 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125059583","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Władztwo podatkowe jednostek samorządu terytorialnego państw UE w obszarze podatków dochodowych

Optimum. Economic Studies Pub Date : 1900-01-01 DOI: 10.15290/oes.2022.03.109.11

Małgorzta Mazurek-Chwiejczak

{"title":"Władztwo podatkowe jednostek samorządu terytorialnego państw UE w obszarze podatków dochodowych","authors":"Małgorzta Mazurek-Chwiejczak","doi":"10.15290/oes.2022.03.109.11","DOIUrl":"https://doi.org/10.15290/oes.2022.03.109.11","url":null,"abstract":"Purpose – The aim of the article is to assess the level of fiscal sovereignty of sub-central government units in the EU countries in the area of inome taxes (Personal Income Tax and Corporate Income Tax). The analysis covered 22 of the EU countries that are OECD members states as well as the United Kingdom. Research method – The descriptive analysis has been applied in the article. Fiscal efficiency of income taxes in the budgets of local and regional government units has been analysed on the basis of quantitive methods. The information used in the article comes from two electronic databases – OECD Revenue Statistis 2022 and Taxes in Europe Database v3 of the European Commission. Results – The role of income taxes as a source of local and state government revenues is significant in most of the analysed countries. The revenues are often transferred to sub-government units without fiscal sovereignty. In the majority of studied countries, it takes the form of tax sharing. This means that the empowerment of local or regional authorities in the area of income taxes is restricted. Originality/value/ implications/recommendations – The study has been based on the rich material, which covers not only data concerning the level of fiscal efficiency, but also tax structures.","PeriodicalId":373923,"journal":{"name":"Optimum. Economic Studies","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127158002","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Aktywność eksportowa i importowa województw w Polsce w kontekście zakresu koncentracji przestrzennej mierzonej wskaźnikiem dywersyfikacji

Optimum. Economic Studies Pub Date : 1900-01-01 DOI: 10.15290/oes.2023.01.111.02

Sylwia Pangsy-Kania, K. Wierzbicka, A. Czarnomska

{"title":"Aktywność eksportowa i importowa województw w Polsce w kontekście zakresu koncentracji przestrzennej mierzonej wskaźnikiem dywersyfikacji","authors":"Sylwia Pangsy-Kania, K. Wierzbicka, A. Czarnomska","doi":"10.15290/oes.2023.01.111.02","DOIUrl":"https://doi.org/10.15290/oes.2023.01.111.02","url":null,"abstract":"Purpose – The aim of the article is to diagnose the export and import activity of Polish voivodships through the prism of spatial concentration, and to investigate whether the import diversification index is the same as the export diversification index, and whether the diversification index loses its methodological value in determining both export and import activity of Polish voivodships due to the difficulties in assigning trade flows to a specific voivodeship. Reseach method – The article contains an analysis based on a review of the literature and calculations regarding the spatial concentration of exports and imports of Polish voivodships using the diversification index. The article uses the method of descriptive and explanatory research. Results – Presentation of the share of voivodeships in Poland’s export and import and the scope of spatial concentration measured by the diversification index in 1994–2019. Originality / value / implications / recommendations – The scope of spatial concentration of exports and imports expressed by the diversification index, in the analyzed period 1994–2019, did not change significantly, and the number of voivodships responsible for at least 75% of Polish exports was slightly higher than in the case of imports. At the same time, the importance of the ‘non‑classified voivodship’ category increasing each year – almost 1/4 of Polish exports and almost 1/5 of imports are not assigned to any voivodship, which implies a decrease in the significance of the methodological value of the diversification index.","PeriodicalId":373923,"journal":{"name":"Optimum. Economic Studies","volume":"2787 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127440410","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Niezależność od importu surowców energetycznych jako kluczowy element bezpieczeństwa ekonomicznego państwa. Polska na tle krajów UE

Optimum. Economic Studies Pub Date : 1900-01-01 DOI: 10.15290/oes.2022.03.109.07

Sylwia Pangsy-Kania, K. Wierzbicka

{"title":"Niezależność od importu surowców energetycznych jako kluczowy element bezpieczeństwa ekonomicznego państwa. Polska na tle krajów UE","authors":"Sylwia Pangsy-Kania, K. Wierzbicka","doi":"10.15290/oes.2022.03.109.07","DOIUrl":"https://doi.org/10.15290/oes.2022.03.109.07","url":null,"abstract":"Purpose – The aim of the article is to present the problem of energy security as a key element of the economic security of the state. The study presents methods of measuring energy security, and then the study analyzes the dependence on energy imports of the EU countries. A special place was devoted to the Polish economy – in the context of searching for an answer to the question of whether Poland has a chance to achieve independence from the import of energy resources in the coming years. Research method – The article uses the method of descriptive and explanatory research, mainly the analysis of Eurostat data, as well as the cause and effect analysis based on a review of the literature on the subject. Results – Presentation of Poland’s energy security in comparison with other EU countries, paying special attention to (no) dependence on imported energy resources. Originality/value/implications/recommendation – The article presents quantitative and qualitative methods of measuring energy security, and then presents a ranking of the EU countries from the point of view of the index of energy dependence on imports, de facto from Russia. Moreover, the paper indicates forecasts for the Polish economy in the context of its energy security.","PeriodicalId":373923,"journal":{"name":"Optimum. Economic Studies","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127810256","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pandemia COVID-19 w perspektywie ekonomii złożoności

Optimum. Economic Studies Pub Date : 1900-01-01 DOI: 10.15290/oes.2021.03.105.01

D. Kiełczewski

引用次数: 3

The Polish Deal’s changes to the tax system versus the compatibility of fiscal policy goals 波兰协议对税收制度的改变与财政政策目标的兼容性

Optimum. Economic Studies Pub Date : 1900-01-01 DOI: 10.15290/oes.2022.02.108.07

Beata Guziejewska, I. Witczak

{"title":"The Polish Deal’s changes to the tax system versus the compatibility of fiscal policy goals","authors":"Beata Guziejewska, I. Witczak","doi":"10.15290/oes.2022.02.108.07","DOIUrl":"https://doi.org/10.15290/oes.2022.02.108.07","url":null,"abstract":"Purpose – An evaluation of changes in the Polish tax system resulting from the governmental prog-ramme called the Polish Deal and an analysis of their consequences for taxpayers with respect to the objectives of a rational and coherent tax system. Research method – A critical analysis of the pertinent literature and tax laws. Conclusions are formu-lated using a deductive method drawing on the achievements of tax theory and the analysis of tax laws. Results – The tax system changes contained in the Polish Deal do not constitute a full-scale reform of the tax system. They were hastily introduced without a thorough analysis of their economic, finan-cial and social consequences. It is disputable whether they will make the tax system fairer as intended and their effects will only be known in the future. Also, they do not ensure compatibility between direct and indirect taxes and do not support the stability of the tax system. Originality/value/implications/recommendations – Tax system changes that are ill-conceived and disre-gard the redistributive function of taxes may have consequences other than expected. The main out-come of a tax system revision should be the compatibility between all fiscal policy goals rather than between some of its elements and the stability and transparency of tax laws.","PeriodicalId":373923,"journal":{"name":"Optimum. Economic Studies","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133657909","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The essence and scope of competitiveness of healthcare organisations in Poland 波兰医疗保健组织竞争力的本质和范围

Optimum. Economic Studies Pub Date : 1900-01-01 DOI: 10.15290/oes.2021.04.106.02

Tomasz D. Sikora, Krzysztof Kanecki, Agnieszka Sikora, Magdalena Bogdan

{"title":"The essence and scope of competitiveness of healthcare organisations in Poland","authors":"Tomasz D. Sikora, Krzysztof Kanecki, Agnieszka Sikora, Magdalena Bogdan","doi":"10.15290/oes.2021.04.106.02","DOIUrl":"https://doi.org/10.15290/oes.2021.04.106.02","url":null,"abstract":"Purpose – The paper presents an analysis of the broadly defined essence of competitiveness in the healthcare sector and the closely related issue of the competitiveness of healthcare organisations accounting for the specifics of key types of competition in healthcare. The objective of the paper is to demonstrate that the essence of competition between healthcare organisations is represented by a better use of resources by some enterprises and enhanced cost efficiency in the conditions of the increased demand for top quality services. Research method – The research methodology applied in the study was literature research, the analysis of available empirical research results and of the laws and regulations applicable to the healthcare market. The analysis focused on the specifics of the Polish healthcare market and the ensuing conse-quences for the competitiveness of healthcare organisations. Results – The results of the analysis show how complex the issue of competitiveness of healthcare organisations is and how relevant it is for the increase of quality, availability, and innovativeness of healthcare for patients.","PeriodicalId":373923,"journal":{"name":"Optimum. Economic Studies","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132948283","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Opportunities and Threats of Sharing Economy 共享经济的机遇与威胁

Optimum. Economic Studies Pub Date : 1900-01-01 DOI: 10.15290/oes.2022.04.110.07

Monika Pasternak-Malicka, T. Dębowski

引用次数: 0

Trends in payment intermediation – global perspective of the role of banks and non-banks 支付中介的趋势-银行和非银行机构作用的全球视角

Optimum. Economic Studies Pub Date : 1900-01-01 DOI: 10.15290/oes.2022.02.108.06

Anna Iwańczuk-Kaliska

{"title":"Trends in payment intermediation – global perspective of the role of banks and non-banks","authors":"Anna Iwańczuk-Kaliska","doi":"10.15290/oes.2022.02.108.06","DOIUrl":"https://doi.org/10.15290/oes.2022.02.108.06","url":null,"abstract":"Purpose – The aim of the paper is to assess the role of banks and non-banks in payments from a global perspective using a comprehensive approach. The considerations are also focused on the determinants of possible changes in this area in the future.Research method – The research methods applied in the study include the literature review and the critical analysis of available empirical research results in the field of payment intermediation. The analy-sis based on desk research is focused on changes in payments trends observed worldwide. Results – The research leads to the conclusion that despite the significant role of nonbank entities on the payment services market, banks continue to be important elements of payment systems. There are no commonly used solutions that are fully separate from banking systems, and there is no doubt that this will not change in the nearest future. However, payment innovations combined with changes in regulations and central bank strategies may alter the use of both bank money and the banking infra-structure in payments.Originality /value / implications /recommendations – The paper contributes to the discussion on trends leading to a change in the role of banks and an increasing role of non-banks in payment intermediation. It investigates the problem from a global perspective and using a comprehensive approach. Its novelty lies also in the approach based on four distinguished stages of the change of the banks’ role in paymentsystems","PeriodicalId":373923,"journal":{"name":"Optimum. Economic Studies","volume":"129 5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130106367","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0