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Opis fizyczny
Skład produktu
publikacja
Forma
forma podstawowa
książka
Forma produktu
Książka w miękkiej oprawie
Wymiary/waga
szerokość
160
mm
wysokość
235 mm
głębokość
9
mm
ciężar
288
Liczba stron / czas trwania / wielkość pliku
liczba stron numerowanych łącznie
180
Strony
Opis bibliograficzny
Tytuł
Public Finance Sector Entities in Poland
Twórca
autor
Wantoch-Rekowski, Jacek
ISNI 0000000111366786
autor
Cilak, Małgorzata
ISNI 0000000410139073
autor
Brzezicki, Tomasz
autor
Serowaniec, Maciej
autor
Wilamowicz-Słupczewska, Martyna
Wydanie
typ wydania
Wydanie
numer wydania
1
miejsce wydania
Toruń
Język
język publikacji
angielski
Wydawca
imprint
TNOiK DOM ORGANIZATORA Toruń
pełna nazwa wydawcy
DOM ORGANIZATORA, Towarzystwo Naukowe Organizacji i Kierownictwa
adres siedziby
Al.500-lecia 31
87-100 Toruń
87-100 Toruń
adres korespondencyjny
Czerwona Droga 8
87-100 Toruń
87-100 Toruń
numer telefonu
Data
data wydania
2021-11-22
data upublicznienia metadanych
2021-11-22
Opis marketingowy
Spis treści
List of abbreviations............................................................ 11
Introduction ......................................................................... 15
Chapter 1. Public authorities, state controland law enforcement bodies, courts and tribunals.............. 19
1.1. Introduction...................................................................................... 19
1.2. Legislative authorities – Sejm and Senate of the Republic of Poland 20
1.3. Organs of the executive ................................................................... 23
1.3.1. Introduction .......................................................................... 23
1.3.2. President of the Republic of Poland .................................... 23
1.3.3. The Council of Ministers and government administration.. 27
1.4. Courts and tribunals ........................................................................ 30
1.4.1. Introduction .......................................................................... 30
1.4.2. Courts.................................................................................... 31
1.4.3. Constitutional Court ............................................................. 33
1.4.4. The Tribunal of State............................................................ 35
1.5. State control and law enforcement authorities............................... 36
1.5.1. Introduction .......................................................................... 36
1.5.2. Supreme Audit Office (NIK)................................................. 36
1.5.3. Ombudsman.......................................................................... 38
1.5.4. Ombudsman for Children Rights ......................................... 41
1.5.5. National Broadcasting Council ............................................. 42
1.6. Other supervisory and law enforcement bodies ............................. 44
1.7. Summary .......................................................................................... 44
Chapter 2. Local self-government units and their associations, metropolitan associations ................ 47
2.1. Legal basis ........................................................................................ 47
2.2. Legal position of a local self-government........................................ 50
2.3. Revenue of local government units ................................................. 52
2.4. Supervision of the activities of local authorities............................. 53
2.5. Municipality...................................................................................... 54
2.6. District .............................................................................................. 57
2.7. Voivodeship....................................................................................... 59
2.8. Municipal association ....................................................................... 62
2.9. Metropolitan association .................................................................. 64
Chapter 3. Budgetary entities ............................................................... 67
3.1. General characteristics ..................................................................... 67
3.2. Exceptions to the gross budgetary principle ................................... 70
3.3. Legal subjectivity of a budgetary unit ............................................. 71
3.4. Creation, merging and liquidation of budget units......................... 74
Chapter 4. Budgetary establishments.................................................... 77
4.1. General characteristics of budgetary undertakings......................... 77
4.2. Tasks of the budgetary undertaking................................................ 79
4.3. Financial management of a budgetary undertaking ....................... 81
4.4. Grants to a budgetary undertaking ................................................. 85
Chapter 5. Executive agencies............................................................... 87
5.1. Definition and grounds for action ................................................... 87
5.2. Legal and financial issues ................................................................ 88
5.3. Executive agencies currently operating in Poland .......................... 90
5.3.1. Introduction .......................................................................... 90
5.3.2. The Polish Space Agency...................................................... 90
5.3.3. The National Institute of Liberty – The Centre for Civil Society Development 91
5.3.4. The Polish Agency for Enterprise Development .................. 92
5.3.5. The National Centre for Research and Development.......... 93
5.3.6. The National Science Centre ................................................ 94
5.3.7. The Military Property Agency .............................................. 94
5.3.8. Agency for Restructuring and Modernisation of Agriculture 94
5.3.9. The National Support Centre for Agriculture ...................... 95
5.3.10. The Central Centre for Cultivar Testing............................... 96
5.3.11.The Strategic Reserve Agency .............................................. 96
Chapter 6. Budgetary management institutions .................................... 99
6.1. Legal status....................................................................................... 99
6.2. Creation principles ............................................................ 100
6.3. Financing principles and an annual financial plan ....................... 103
6.4. Liquidation and conversion ............................................................ 105
6.5. Statutes, property and finance ............................................................ 105
6.6. Director of a budget economy institution ............................................................ 106
Chapter 7. State special purpose funds 109
7.1. History of the Special Purpose Fund 109
7.2. The concept of a special fund 110
7.3. Finances of state special-purpose funds 111
7.4. Examples of earmarked funds 113
Chapter 8. Insurance entities 117
8.1. Introduction 117
8.2. The Social Insurance Institution 118
8.3. The Social Insurance Fund 120
8.4. The Bridging Pension Fund 122
8.5. The Demographic Reserve Fund 122
8.6. The Agricultural Social Insurance Fund 126
8.7. The Pension Fund 128
8.8. The Prevention and Rehabilitation Fund 129
8.9. The Administration Fund 130
8.10. The Social Insurance Contributory Fund for Farmers 130
8.11. The Incentive Fund 131
Chapter 9. Health care entities 133
9.1. Introduction 133
9.2. The National Health Fund 134
9.2.1. Legal status 134
9.2.2. A Supervision of the Fund 135
9.2.3. The Scope of the Fund 135
9.2.4. Organs of the Fund 136
9.2.5. Financial management of the Fund 137
9.3. Independent public health care units 138
9.3.1. Introduction 138
9.3.2. Creation of SPZOZ 139
9.3.3. Legal and financial issues of SPZOZ 140
9.3.4. Liquidation of SPZOZ 140
Chapter 10. Science and higher education entities 143
10.1. Legal bases 143
10.2. Universities and federations 145
10.3. The Polish Academy of Sciences and the organisational units created by it 147
10.4. Institutes operating within the Łukasiewicz Research Network 149
Chapter 11. State and local government cultural institutions 153
11.1. Categories of cultural institutions 153
11.2 Finance of state and local government cultural institutions 156
11.3. Creation, statutes and organisational regulations of the cultural institution 157
11.4. A register of cultural institutions 159
11.5. A director of a cultural institution................................................... 161
11.6. A dismissal of a director of a cultural institution ........................... 163
11.7. Agreement on the management of a cultural institution ............... 164
11.8. Employees of cultural institutions.................................................... 166
Chapter 12. Other legal entities belonging to the public finance sector. 169
12.1. Concept of the State and a local government legal persons .......... 169
12.2. State and local government legal persons covered by Article 9(14) of the u.f.p......172
12.3. Entities excluded from the public finance sector pursuant to Article 9(14) of the u.f.p 174
Bibliography (basic literature) .............................................. 175
Introduction ......................................................................... 15
Chapter 1. Public authorities, state controland law enforcement bodies, courts and tribunals.............. 19
1.1. Introduction...................................................................................... 19
1.2. Legislative authorities – Sejm and Senate of the Republic of Poland 20
1.3. Organs of the executive ................................................................... 23
1.3.1. Introduction .......................................................................... 23
1.3.2. President of the Republic of Poland .................................... 23
1.3.3. The Council of Ministers and government administration.. 27
1.4. Courts and tribunals ........................................................................ 30
1.4.1. Introduction .......................................................................... 30
1.4.2. Courts.................................................................................... 31
1.4.3. Constitutional Court ............................................................. 33
1.4.4. The Tribunal of State............................................................ 35
1.5. State control and law enforcement authorities............................... 36
1.5.1. Introduction .......................................................................... 36
1.5.2. Supreme Audit Office (NIK)................................................. 36
1.5.3. Ombudsman.......................................................................... 38
1.5.4. Ombudsman for Children Rights ......................................... 41
1.5.5. National Broadcasting Council ............................................. 42
1.6. Other supervisory and law enforcement bodies ............................. 44
1.7. Summary .......................................................................................... 44
Chapter 2. Local self-government units and their associations, metropolitan associations ................ 47
2.1. Legal basis ........................................................................................ 47
2.2. Legal position of a local self-government........................................ 50
2.3. Revenue of local government units ................................................. 52
2.4. Supervision of the activities of local authorities............................. 53
2.5. Municipality...................................................................................... 54
2.6. District .............................................................................................. 57
2.7. Voivodeship....................................................................................... 59
2.8. Municipal association ....................................................................... 62
2.9. Metropolitan association .................................................................. 64
Chapter 3. Budgetary entities ............................................................... 67
3.1. General characteristics ..................................................................... 67
3.2. Exceptions to the gross budgetary principle ................................... 70
3.3. Legal subjectivity of a budgetary unit ............................................. 71
3.4. Creation, merging and liquidation of budget units......................... 74
Chapter 4. Budgetary establishments.................................................... 77
4.1. General characteristics of budgetary undertakings......................... 77
4.2. Tasks of the budgetary undertaking................................................ 79
4.3. Financial management of a budgetary undertaking ....................... 81
4.4. Grants to a budgetary undertaking ................................................. 85
Chapter 5. Executive agencies............................................................... 87
5.1. Definition and grounds for action ................................................... 87
5.2. Legal and financial issues ................................................................ 88
5.3. Executive agencies currently operating in Poland .......................... 90
5.3.1. Introduction .......................................................................... 90
5.3.2. The Polish Space Agency...................................................... 90
5.3.3. The National Institute of Liberty – The Centre for Civil Society Development 91
5.3.4. The Polish Agency for Enterprise Development .................. 92
5.3.5. The National Centre for Research and Development.......... 93
5.3.6. The National Science Centre ................................................ 94
5.3.7. The Military Property Agency .............................................. 94
5.3.8. Agency for Restructuring and Modernisation of Agriculture 94
5.3.9. The National Support Centre for Agriculture ...................... 95
5.3.10. The Central Centre for Cultivar Testing............................... 96
5.3.11.The Strategic Reserve Agency .............................................. 96
Chapter 6. Budgetary management institutions .................................... 99
6.1. Legal status....................................................................................... 99
6.2. Creation principles ............................................................ 100
6.3. Financing principles and an annual financial plan ....................... 103
6.4. Liquidation and conversion ............................................................ 105
6.5. Statutes, property and finance ............................................................ 105
6.6. Director of a budget economy institution ............................................................ 106
Chapter 7. State special purpose funds 109
7.1. History of the Special Purpose Fund 109
7.2. The concept of a special fund 110
7.3. Finances of state special-purpose funds 111
7.4. Examples of earmarked funds 113
Chapter 8. Insurance entities 117
8.1. Introduction 117
8.2. The Social Insurance Institution 118
8.3. The Social Insurance Fund 120
8.4. The Bridging Pension Fund 122
8.5. The Demographic Reserve Fund 122
8.6. The Agricultural Social Insurance Fund 126
8.7. The Pension Fund 128
8.8. The Prevention and Rehabilitation Fund 129
8.9. The Administration Fund 130
8.10. The Social Insurance Contributory Fund for Farmers 130
8.11. The Incentive Fund 131
Chapter 9. Health care entities 133
9.1. Introduction 133
9.2. The National Health Fund 134
9.2.1. Legal status 134
9.2.2. A Supervision of the Fund 135
9.2.3. The Scope of the Fund 135
9.2.4. Organs of the Fund 136
9.2.5. Financial management of the Fund 137
9.3. Independent public health care units 138
9.3.1. Introduction 138
9.3.2. Creation of SPZOZ 139
9.3.3. Legal and financial issues of SPZOZ 140
9.3.4. Liquidation of SPZOZ 140
Chapter 10. Science and higher education entities 143
10.1. Legal bases 143
10.2. Universities and federations 145
10.3. The Polish Academy of Sciences and the organisational units created by it 147
10.4. Institutes operating within the Łukasiewicz Research Network 149
Chapter 11. State and local government cultural institutions 153
11.1. Categories of cultural institutions 153
11.2 Finance of state and local government cultural institutions 156
11.3. Creation, statutes and organisational regulations of the cultural institution 157
11.4. A register of cultural institutions 159
11.5. A director of a cultural institution................................................... 161
11.6. A dismissal of a director of a cultural institution ........................... 163
11.7. Agreement on the management of a cultural institution ............... 164
11.8. Employees of cultural institutions.................................................... 166
Chapter 12. Other legal entities belonging to the public finance sector. 169
12.1. Concept of the State and a local government legal persons .......... 169
12.2. State and local government legal persons covered by Article 9(14) of the u.f.p......172
12.3. Entities excluded from the public finance sector pursuant to Article 9(14) of the u.f.p 174
Bibliography (basic literature) .............................................. 175
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50
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Uniwersytet Mikołaja Kopernika
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