Zagrożenia zdrowotne wśród dzieci i młodzieży. T. 3

Praca recenzowana / Peer-reviewed pape

Answers to the questionnaire on the role of national parliaments in the recovery and resilience plans and the draft budgetary plans in the framework of the COVID-19 recovery measures

The author replies to the questionnaire devoted to the involvement of the Sejm in a recovery plan for Europe after the crisis caused by the COVID-19 pandemic, including the preparation of the National Recovery and Resilience Plan (RRP), which should constitute an annex to the National Reform Program. The author points to the issues of consulting EU documents on these plans, both at the parliamentary and governmental levels. In the latter case, she also presents the work schedule on the RRP and information on the activities of working groups at the Ministry of Funds and Regional Policy on the submitted projects

Dilemmas and assumptions associated with the Poland’s adoption of the euro

By joining the European Union (EU) on May 1, 2004, Poland was obliged to adopt the euro. However, no target date for this was specified. 15 years after accession the Polish membership in the EU is assessed positively from the financial point of view. Especially, positive appraisal is related to tremendous benefits obtained by Poland thanks to EU funds, regulations and standards. Despite these benefits, Poland is not taking decisive actions related to the adoption of the common currency. This can be explained by the complexity of the matter. This article aims at indicating and highlighting the problems associated with adoption of the euro by Poland. The author points to certain related dilemmas, as well as attempts to answer the question whether there are assumptions or instruments that could encourage Poland to prompt euro adoption. If so – what are they? If not – why and what can be done to make Poland take actions to join eurozone

Performance‑based budget in Poland in comparison with other countries

The author presents the current state of performance budgeting in Poland in the light of the comparative research conducted by the Ministry of Finance during the study visits abroad and the results of analyses carried out by the OECD experts. The first section of the paper provides an overview of the performance-based budgeting in several countries (historical background, rationale behind implementation, methods and tasks). Next, selected aspects of performance-based budgeting in Poland are covered. The final section highlights the conclusions and recommendations provided by the OECD

Suwerenność budżetowa parlamentu (wniosek ECPRD nr 5066)

The publication presents detailed issues related to the budgetary sovereignty of the Polish Parliament (i.e., the Sejm and the Senate) and the nature of the control / audit of budgetary expenditures. It analyses the role of the Parliament in preparation, adoption, and implementation of its budget in relation to, inter alia, funding and controlling expenditures allocated to parliamentary groups and political parties. It indicates the most important legal regulations related to this area and the amounts of expenditure from the budgets of the Chancellery of the Sejm and Senate, including the expenditure allocated to Deputies’ and Senators’ offices, as well as to parliamentary clubs, and groups

Analysis of legal provisions giving a privileged treatment to banks against other entities

From the presented analysis it follows that the scope of the provisions giving a privileged treatment to banks as compared to other entities has been significantly reduced in recent years. This does not mean, however, that there is no need to make changes in several laws as a result of the recent judgment of the Constitutional Tribunal concerning the banking writ of execution and granting the enforcement clause. There is also need to clarify these provisions whose application leads to problems with interpretation or the provisions allowing the abuse of existing privileges by different entities, eg. in the field of recoveries. Sometimes, there is no consensus on whether a regulation is a privilege (it may be due to the specifics of the bank or of the need to preserve financial stability and protect the public interest)

Assessment of the governmental Bill on One-off Cash benefit for Pensioners and Disability Pensioners in 2019

The governmental bill implements of the announced, socalled “thirteenth” pension benefit for each retired citizen. The author estimates that the act aims at reducing income disparities in society, and the government’s bill effectively implements this social objective. This law has far-reaching financial consequences, which may cause the need for transfers in the budget and financial plans of state special purpose funds. In the author’s opinion, this may lead to an amendment of the budget law increasing the level of the budget deficit, especially if other electoral promises will be implemented or economic downturn will occur

Impact assessment of the Deputies’ bill amending the Act on Public Finances

The aim of the bill - indicated by the applicant - is to prevent bypassing the stabilizing expenditure rule (SER) by shifting various categories of current budget expenditure to public institutions not covered by the SER operation. The result of the bill may be, among others, hindering the payment of additional pensions in the future, but also a stronger guarantee of support for people with disabilities. In addition, the proposed amendment may discourage reducing the value of the Demographic Reserve Fund, which had been planned as a damper for adverse phenomena in the pension system. In the author’s opinion, there is a need to review the operation of the SER and to further seal this rule, so that it can affect the sustainability of public finances in the long run

Impact assessment of the Deputies’ Bill to Amend the Act on Limiting the Gender Pay Gap

Provisions of the bill, inter alia, impose on entrepreneurs information and reporting obligations regarding the difference in remuneration between genders. The instruments proposed in the bill may, but do not have to, lead to a reduction in the gender pay gap, which flows, inter alia, from the fact that most employees in Poland work in micro and small enterprises. The introduction of this statute will produce administrative and financial consequences for employers, the minister competent for labour and the Social Dialogue Council, as well as for employees. Eurostat data show that gender pay gap in Poland is not high when compared to many other EU countries. The bill requires further legislative work

Opinion on the conformity with the Constitution of the Republic of Poland of the Budget Bill for 2014 (Sejm Paper No. 1779) in relation to the expenditures in budgetary part 82 section 758 chapter 75801 – educational part of general subvention for self‑government units (BAS‑WASGiPU‑2633/13)

The purpose of the opinion is to answer the question of whether setting the expenditures on educational part of general subvention for self‑government units for 2014 below its level for 2013 was in conformity with the Constitution of the Republic of Poland. The author, having examined the existing legislation and case law of the Constitutional Tribunal, and based on economic analysis of expenditures in this respect in previous years, gives a positive answer. According to her, if the delegation of tasks to self‑government units was accompanied by the transfer of funds from the State budget, therefore the planned changes consisting in the transfer by self‑government units (by way of agreement) of two artistic schools to the domain of the Minister of Culture and Heritage means that funds for those schools cannot any more be contained in the subvention allocated to self‑government unis