Invitation

It is our great pleasure to invite you to the International Scientific Conference entitled Income systems of local self-governments in selected countries. Siedlce, 27-28 September 2023

Institute of Political Science and Public Administration
Faculty of Social Science
Siedlce University of Natural Sciences and Humanities (UPH)

  • ul. Żytnia 39, 08-110 Siedlce
  • locgovincome@gmail.com
  • +48 603 57 67 67

General information

Organising the conference became possible due to the scientific grant obtained from the Ministry of Education and Science of the Republic of Poland within the programs Social responsibility of science, Excellent science, Supporting science conferences, no DNK/SP/549878/2022.​

The implementation of the grant is aimed at, among others:
– presenting income systems of local self-governments in different countries,
– analysing the local self-government income structure that is the most stable in the face of either global or domestic or local crisis,
– verifying to what extent local self-government can be financially independent of government administration,
– finding the optimal local self-government income system.

The conference will facilitate the discussion of the most important problems related to the optimal local self-government income system. The conference will help to exchange information on the solutions regarding the stability of local self-government incomes applied in different countries.

The presented legal solutions applied in different countries will help to formulate de lege ferenda postulates regarding changes in various local self-government income systems.

The subject area of the conference encompasses the issues of financial law of local self-governments, financial law and public finance, tax law, international financial law.

– Trading in securities (stock and shares), and real estates as a source of local self-government incomes;
– Advantages and disadvantages of conducting business activities by local self-governments.

Day 1, 27 September 2023

Part 1. Sources of local self-government incomes in selected countries.
– Division of incomes between government administration and local self-governments in selected countries;
– Participation of local self-governments in the incomes of national budget in selected countries;
– Transfers from the national budget such as grants and subsidies to local self-governments;
– Tributes to local self-governments in selected countries;
– Impact of crisis situations, for example: recession, coronavirus pandemic, imbalance in the global economy, on the stability of local self-government incomes.

Part 2. Business activity as a source of local self-government incomes.
– Possibilities to conduct business activities by local self-governments in selected countries;
– Conducting business activities by local self-governments independently and through related companies;
– Conducting business activities in the public utilities sector;
– Range of commercial business activities conducted by local self-governments;
– Using public-private partnership to increase local self-government incomes, or to reduce the expenditure on the implementation of public tasks;

Day 2, 28 September 2023

Part 1. Local taxes in selected countries.
– Possibilities to constitute taxes by local self-governments;
– Shaping tax rates, taxable bases, tax abatement and tax exemptions by local self-governments;
– Collection and enforcement of local taxes;
– Range of government administration interference in shaping local taxes.

Part 2. Income autonomy of local self-governments in selected countries.
– Structure of local self-government incomes;
– Incomes that can be allocated autonomously;
– Advantages and disadvantages of allocating incomes autonomously;
– Incomes that are only allocated for specific purposes;
– Stability of particular sources of income.

Conference programme

Detailed conference program

Order of presentation of papers at the international conference Local government revenue systems in selected countries on 27-28 of September 2023.

Day 1, 27 September 2023

Opening of the conference, 9:00 a.m. to 9:20 a.m. (All tames relate to Central European Time).

Link to connection:
https://zoom.us/j/93883253969?pwd=RmU4TVI4YVR1MG94RTIzN0NJa1Qvdz09

Part 1. Sources of local self-government incomes in selected countries.
Moderator professor Wojciech Gonet
Link to connection
https://zoom.us/j/93883253969?pwd=RmU4TVI4YVR1MG94RTIzN0NJa1Qvdz09

9:20 a.m. to 10:00 a.m.

  • Municipal Finance System in the Federal Republic of Germany: the Example of Thuringia, Prof. Dr. Stefan Zahradnik, Hochschule Nordhausen, Germany
  • Income system of local self-governments in Bulgaria, Savina Mihaylova-Goleminova, Associate Professor, Desislava Kalcheva, Chief Assist. Professor, Lecturers at FEBA, Sofia University “St. Kliment Ohridski Management of Faculty of Economics and Business Administration Master’s Program “Economics&Management of Public Resources” Sofia University ” St. Kliment Ohridsky”, Bulgaria

10:00 a.m. to 11:00 a.m.

  • Functions of Local self-governments Organizations in Lithuania, prof. Dr. Jan Žukovskis, Vytautas Magnus University
  • Municipal Budget revenues in Lithuania, dr hab. Edvardas Juchnevicius, professor Uniwersytet Gdański,
  • System of funding of municipalities in Slovakia with accent on recent developmend trends, JUDr. Anna Vartašová, PhD. & assoc. prof. JUDr. Miroslav Štrkolec, PhD., Pavol Jozef Šafárik University in Košice,

11:00 a.m. to 11:20 a.m., break

11:20 a.m. to 12:00 a.m.

  • Specificity of the local government revenue system in France, dr hab. Michał Mariański, Uniwersytet Warmińsko-Mazurski w Olsztynie, Chair of Financial Law and Tax Law,
  • Local government revenue in the light of recent local tax reforms in France, Beata Furmanek-Koselska, doctoral student, Uniwersytet w Białymstoku,

12:00 p.m. to 13:00 p.m.

  • How the Covid-19 pandemic affected China’s local government revenues and how they overcame it, Maia Zedginidze, Phd student of the Doctoral Program in Economics, Samtskhe-Javakheti state University, Georgia,
  • Consequences of the Covid-19 pandemic and their impact on the finances of local government units in Poland (selected issues), dr hab. Krystyna Nizioł professor Uniwersytetu Szczecińskiego, Faculty of Law and Administration of the University of Szczecin
  • Impact of the coronavirus pandemic on the income system of hungarian municipalites, Adam Pal, MS, doctoral student, University of Miskolc, Hungary.

13:00 p.m. to 13:20 p.m., break

13:20 p.m. to 14:00 p.m.,

  • Subsidies and quasi-subsidies as a source of local government revenue, dr hab. Anna Ostrowska, professor Akademia Nauk Stosowanych w Łomży,
  • Grants for financial assistance as a source of income for the local authority, Ewa Zarzecka, Regional Chamber of Auditors in Wrocław

14:00 p.m. to 15:00 p.m.

  • The community revenue system in the world and in Europe in historical and current terms, dr hab. Elżbieta Feret, professor Uniwersytet w Rzeszowie.
  • Local government finances in Belarus, dr Yuliya Ulasiuk, Uniwersytet Przyrodniczo-Humanistyczny w Siedlcach
  • Imece as a personal tribute in Turkish local government law, dr Szymon Obuchowski, Katedra Prawa Finansowego, Uniwersytet Gdański,

15:00 p.m. to 16:00 p.m.

  • Significance of general subsidy and purpose-specific subsidies in county revenues on the example of Monetsk County, dr Bartłomiej Suchodolski, Uniwersytet Przyrodniczo-Humanistyczny w Siedlcach,
  • Financial struggle of the state with local self-government (legal issues), Chair of Financial Law Faculty of Law and Administration, Uniwersytet Warszawski,
  • Sources of revenue for municipalities and provinces in Spain, dr Jarosław Marczak,

Part 2. Income autonomy of local self-governments in selected countries.

Opening of the conference, 9:00 a.m. to 9:20 a.m. (All tames relate to Central European Time)

Moderator dr Bartłomiej Suchodolski

Link to connection

https://zoom.us/j/96862699709?pwd=TTdodWJCOXlTZnkxWm9sR2puSS9DQT09

9:20 a.m. to 10:00 a.m.

  • The principle of material unity as a determinant of the principle of financial autonomy of municipalities, dr hab. Urszula K. Zawadzka-Pąk, Dr Ewa Lotko, Uniwersytet w Białymstoku, Faculty of Law
  • Income autonomy of Polish self-governments in comparison with other European countries, dr Arkadiusz Babczuk, Instytut Ekspertyz Ekonomicznych i Finansowych w Łodzi

10:00 a.m. to 11:00 a.m.

  • Metodology of developing sustainable development strategies and the sources of their financing on the example of European union local government units, dr inż. Ewelina Pałucka, associate professor Univeristy of Ecology and Management in Warsaw, Faculty of Engineering and Management
  • On the need to protect the funds of local government units accumulated in bank accounts, dr hab. Ewa Kowalewska, Faculty of Law and Administration Uniwersytet w Szczecinie
  • Legal instruments for the efficiency of establishing, collecting or claiming receivables for the benefit of a unit of the public finance sector and the aspect of liability for breach of public finance discipline, Kamil Krauschar, Regional Chamber of Auditors in Warszawa

11:00 a.m. to 11:20 a.m., break

11:20 a.m. to 12:00 a.m.

  • The importance of financial control for local government revenue stability under crisis conditions, dr Joanna Łubina, Uniwersytet Rzeszowski
  • Liability for breach of public finance discipline in connection with failure to pay to the budget on time the revenue collected due to the local government unit, dr Krzysztof Czarnecki, Państwowa Akademia Nauk Stosowanych we Włocławku

12:00 p.m. to 13:00 p.m.

  • Local government in the perspective of public spending – selected financial and criminal law aspects, dr Paweł Falenta, Uniwersytet WSB Merito we Wrocławiu
  • ESG risk in self-government entities. State of the art, prof. dr hab. Magdalena Zioło, Uniwersytet Szczeciński,
  • Structure and dynamics of the local government sub-sector in selected OECD countries in the light of the national accounts, dr hab. Michał Bitner, Faculty of Law and Administration Uniwersytet Warszawski

Day 2, 28 September 2023

Part 1. Local taxes in selected countries.

Moderator professor Wojciech Gonet

Link to connection

https://zoom.us/j/93883253969?pwd=RmU4TVI4YVR1MG94RTIzN0NJa1Qvdz09

9:00 a.m. to 10:00 a.m.

  • Local taxes in the Czech Republic, assoc. prof. dr Michal Radvan, Faculty of Law, Masaryk University,
  • Tax policy and Budged Law in the Conditions of Municipalities in the Czech Republic, Prof. JUDr. CSc. Hana Marková, Univerzita Karlova v Praze, Právnická fakulta
  • VAT taxation of municipalities in Poland and France, prof. dr hab. Artur Mudrecki, Akademia Leona Koźmińskiego w Warszawie

10:00 a.m. to 11:00 a.m.

  • Basque concierto económico as a specific tax-financial regulation between central and regional authorities, dr Michał Zbigniew Dankowski, Akademia Jagiellońska w Toruniu
  • National taxes as a potential contributor in the Albanian fiscal framework, Asoc. Dr. Adriatik KOTORRI, PhD. Blisard ZANI, Faculty of Economics, University of Tirana, Albania
  • Local taxation system in Italy, dr Marcin Burzec, Katolicki Uniwersytet Lubelski Jana Pawła II

11:00 a.m. to 11:20 a.m., break

11:20 a.m. to 12:00 a.m.

  • Local authorities participation in gambling taxes, dr hab. Michalina Duda-Hyz, prof. Uniwersytetu Opolskiego, Wydział Prawa i Administracji, Instytut Prawa, Katedra Prawa Gospodarczego i Finansowego,
  • Property taxation in selected European countries, dr Paweł Mańczyk, Uniwersytet Szczeciński, Wydz. Prawa i Administracji,

12:00 p.m. to 13:00 p.m.

  • Selected issues concerning joint and several liability in propery tax, dr Łukasz Pajor, Uniwersytet Łódzki, Wydział Prawa i Administracji, Katedra Prawa Finansowego
  • Fees in the system of income of local government units in Poland, dr hab. Dobrosława Antonów, Katedra Prawa Finansowego, Wydział Prawa, Administracji i Ekonomii, Uniwersytet Wrocławski
  • Irregularities in the system of tax revenue collection in the municipality on the example of real estate tax resulting from audits of regional chambers of auditors, dr hab. Iwona Kowalska, professor Szkoła Główna Gospodarstwa Wiejskiego w Warszawie

13:00 p.m. to 13:20 p.m., break

13:20 p.m. to 14:00 p.m.

  • Creation of tax rates by Polish local government from the perspective of the behavioural approach to law, mgr Grzegorz Czarnocki, President of the Regional Chamber of Auditors in Opole,
  • Legal limits to the shaping of local tax and fee rates by municipalities in terms of the supervisory lines of regional chambers of auditors, MS Arkadiusz Talik, Regional Chamber of Auditors in Opole,

14:00 p.m. to 15:00 p.m.

  • The spa fee in the Polish and German legal orders. Considerations against the background of the solutions adopted by Świnoujście and Heringsdorf municip, MS Bartosz Namieciński, Uniwersytet Szczeciński,
  • Rainwater – new levy, new revenue for local authorities? – MS Ewa Piechota-Oloś, Regional Chamber of Auditors in Opole
  • Tax exemptions in the jurisprudence of Regional Chambers of Auditors – MS Iwona Frańczuk, Regional Chamber of Auditors in Opole

15:00 p.m. to 16:00 p.m.

  • Trends and Tendencies in Local Taxation in the Regions of Hungary – prof. dr Gabor Hulko associate professor, Ph.D. Gábor Hulkó, Faculty of Law, Széchenyi István University, Győr
  • Taxation of dog ownership in a comparative perspective, dr Marta Sagan-Martko, Uniwersytet Rzeszowski,
  • Fiscal authority of Spanish municipalities, dr Jarosław Marczak

Part 2. Business activity as a source of local self-government incomes

Moderator dr Bartłomiej Suchodolski

Link to connection

https://zoom.us/j/96862699709?pwd=TTdodWJCOXlTZnkxWm9sR2puSS9DQT09

9:00 a.m. to 10:00 a.m.

 

  • Economic activities of local authorities in Germany, dr Magdalena Jaś-Nowopolska, Justus-Liebig Universitat, Giessen, Germany
  • The system of local self-government in the Czech Republic and its economic autonomy, doc. JUDr. PhD Petr Mrkývka, Faculty of Law, Masaryk University,
  • Commercial provision of health care services by medical entities for which the forming body is a local government unit, dr hab. Sebastian Sikorski, professor Uniwersytetu Kardynała Stefana Wyszyńskiego w Warszawie, Institute of Juridical Sciences, Faculty of Law and Administration

10:00 a.m. to 11:00 a.m.

  • Economic activities of regional development funds – sources of provincial income versus a tool for creating the conditions for economic development, dr Dariusz Kowalski, SWPS Uniwersytet Humanistyczno-Społeczny w Warszawie, Faculty of Law in Warsaw,
  • Public Finance Reform in Local Government and Impact on Fiscal Autonomy: Case of Albania, PhD Mariel Frroku, Department of Finance, Faculty of Economics, University of Tirana, Albania, Prof. Assoc. Dr Fran Brahimi, Local Finance Directory, Ministry of Finance and Economy, Albania,
  • Public-private partnership as an effective way of managing public funds in local government units, dr Anna Wójtowicz-Dawid, Uniwersytet Rzeszowski

11:00 a.m. to 11:20 a.m., break

11:20 a.m. to 12:20 a.m.

  • Expenditure of local government units in support of regional and local development and assessment of the share of income from EU funds in their financing, dr Magdalena Ajchel, Akademia Nauk Stosowanych Mazovia
  • Green municipal bonds, dr Tomasz Knepka, Faculty of Law and Economics Uniwersytet Kazimierza Wielkiego w Bydgoszczy,
  • Fiscal policy trends in relation to election periods and crises in Albania, Esmeraldo Xhakolli, lecturer of Economics at Faculty of Economy Tirana, Albania

Papers can be delivered in either English or Polish, and will be translated from English into

Polish and from Polish into English. Up to 20 minutes will be allowed for each paper. The conference will be held online via the Zoom platform. The detailed conference program, along with more technical information about online participation, will be announced at a later date.

Participation in the conference is free of charge for all participants: speakers and listeners.

The conference will be broadcast on UPH’s YouTube channel and on social media. The presented papers will be recorded and some excerpts will be subsequently published on the conference website. Selected post-conference materials will be published on the conference website.

Important dates:

The declaration of participation in the conference together with the title of the paper should be sent by 31.05.2023. Applications should be made only in electronic form by sending a signed scan to the following address: locgovincome@gmail.com.

download declaration

The presentation or abstract (either in Polish or English) should be sent by 20.07.2023 to the following address: locgovincome@gmail.com.

Important information

Post-conference materials

Conference recordings:

27.09.2023:

28.09.2023:

Files to download:

download all (zip file)

Contact:

Additional information can be obtained from Wojciech Gonet, locgovincome@gmail.com, tel. +48 603 57 67 67.

Organising Committee:

Prof. Doc. JUDr. Petr Mrkývka, Masaryk University, Ph.D.
Prof. Doc. JUDr. Ing. Michal Radvan, Masaryk University, Ph.D.
dr hab. Anna Ostrowska, prof. PWSZ in Łomża.
dr hab. Elżbieta Feret, prof. UR in Rzeszów.

Contact information