Ryszard Kata

Rzeszów University · Department of Finance

W artykule podjęto próbę identyfikacji zależności między wydatkami budżetowymi na rolnictwo a dynamiką PKB i budżetu państwa w latach 1995–2020. Celem badań było także wskazanie determinant dynamiki wydatków budżetowych na rolnictwo, zarówno endo-, jak i egzogenicznych, biorąc również pod uwagę ich oddziaływanie odroczone w czasie. Źródłem materiał...

In the article was analyzed the structure and dynamics of budget expenditure on agriculture in Poland in 2015-2022. It was the basis for considering the relationship between agricultural budget expenditure and the dynamics of GDP and the dynamics of the state budget. The source of empirical materials was the data of the Ministry of Agriculture and...

Celem artykułu było określenie poziomu wydatków budżetu rolnego Polski oraz wydatków na Kasę Rolniczego Ubezpieczenia Społecznego (KRUS) z uwzględnieniem udziału krajowego budżetu rolnego oraz budżetu środków europejskich (BŚE) w długim okresie (25 lat). Autorzy podjęli próbę oszacowania funkcji trendu dla tych szeregów czasowych oraz stopnia dopas...

This article analyses the available income of farmer households in Poland in 2003–2020 in the context of their level, variability, and differentiation. The income situation of farmers was analysed from the intra-sectoral perspective and the inter-sectoral perspective by comparing the average monthly available income per capita of farmer households...

This article investigates the impact of local unemployment rate on new business registrations in different branches of service sector in Poland between 2003 and 2018. This relationship was verified using panel data methods (fixed effect Driscoll-Kraay estimators and panel VAR estimators). Additionally, the research approach involves considering loc...

Many authors emphasize that reducing the income deprivation of the agricultural sector in relation to the non-agricultural sectors is a prerequisite to the growth of sustainability of agriculture. Thus, this raises the question: despite the impact of the Common Agricultural Policy (CAP) on the value of agricultural income in EU countries, is there...

Wydatki budżetowe na rolnictwo stanowią narzędzie realizacji celów polityki rolnej. Na wydatki budżetu rolnego Polski składają się środki krajowe oraz środki europejskie. W kontekście dyskusji na temat modyfikacji wspólnej polityki rolnej na lata 2021–2027 dokonano oceny dotychczasowych efektów alokacyjnych, redystrybucyjnych i stabilizacyjnych wyd...

The study investigates the redistributive effects of agricultural policy and the importance of income inequalities among agricultural holdings for sustainable agricultural development based on the intra-sectoral differences of the disposable income of farmer households and the income from family agricultural holdings in Poland in the years 2004–201...

W opracowaniu określono przesłanki i cele funkcji redystrybucyjnej wydatków budżetowych na rolnictwo oraz ustalono wielkość wydatków, dzięki którym można było zrealizować te cele w budżetach rolnych Polski w latach 1995–2018. Podjęto także próbę oceny ich efektów w kontekście dynamiki dochodów rolników, dysparytetu dochodów rolników względem innych...

The main purpose of the article was to determine the level of development of the banking sector in the countries of Central and Eastern Europe (CEE) and compare it to the average level of the European Union and the euro area. The analysis covered variables concerning the size of the sector, availability of banking services, as well as economic effi...

The paper evaluates the processes of regional income convergence in Poland. This new research approach involves an attempt to assess the process of convergence from the point of view of development gaps. Six key development gaps were considered in the region of Eastern Poland, which is a singular case, significantly different from other regions. A...

The purpose of the study is to characterize and assess the influence of selected economic factors on the value of purchases made by Ukrainian citizens in Poland at the border (so-called unregistered turnover on customs declarations). The ex-change rate andlabour migration as well as the impact of political disorders that occurred at the end of 2013...

Wydatki budżetowe są głównym instrumentem realizacji funkcji alokacyjnej finansów publicznych w odniesieniu do rolnictwa i rozwoju wsi, gdyż oddziałują na zasoby rolnictwa i procesy społeczno-gospodarcze zachodzące na wsi. Celem artykułu było określenie wpływu wydatków budżetowych na alokację czynników produkcji, tj. ziemi, pracy i kapitału w polsk...

The study assesses the variation in terms of the share of agriculture in the economy of individual regions in Poland and assesses its economic effectiveness in comparison to the entire regional economy. The economic efficiency of agriculture is assessed using the indicators of labour productivity and fixed assets productivity. The research uses the...

The subject of the study is the phenomenon of household financialization. In the first part of the article a sense of this situation and its influence on the different functioning areas of the households (income, expenses, financial decisions) is described. What is more, the positive and negative effects of this process for the households’ financia...

The study encompasses the assessment of which scale small and medium enterprises in Poland use bank credits to finance business. Moreover, the barriers and constraints of SMEs in the access to such financing source have been defined. The classification and assessment of the significance of particular constraints have been performed by means of the...

The selection of financing sources constitutes an important decisive problem for small and medium enterprises. The study encompasses the assessment of which scale small and medium enterprises in Poland use EU funds and bank credits as the sources connected with financing business activity. Moreover, based on surveys of enterprises in Podkarpackie v...

The study evaluates the processes of regional income convergence in Poland. This problem is considered from the angle of the key development gaps separating the regions of Eastern Poland from other more economically developed regions of the country. The EU Structural Funds allocated significant resources in 2004-2014 to re-duce these gaps, includin...

The study describes the essence and form of tax optimization in economic entities of individuals. In the paper, the reasons for making certain decisions by individual entrepreneurs on the use of tax optimization were examined. The scale of the use of various forms of tax preferences by micro and small enterprises was analysed.

The study identified the processes of consolidation and integration in the cooperative banking sector in Poland in 1993–2013. The conditions that determine the necessity of further transformation the sector were presented, as well as the role of consolidation and integration processes in the formation of a new organizational and business model of c...

In an era of increasing competition and the need to meet increasing consumer demand for food quality and safety, as well as the obligatory requirements of sanitary-hygienic and environmental protection, or the need to meet the challenges of climate change and increasing demand from a growing world population, agriculture requires significant invest...

This paper provides identification and assessment of barriers to the implementation of the instruments of the Common Agricultural Policy (CAP) that support sustainable development of agriculture. This issue has been studied on the example of individual farms of south-eastern Poland, which benefited from programs to support sustainable agriculture i...

There has been many significant changes within cooperative banking since 1990 therefore this sector has become more mature and more aware of its role in the banking system. European integrational processes have recently become a very essential stimulus for these changes. They have been focusing on requirements concerning the banking UE directives o...

The subject of study of this paper is to determine the relationship between level of agricultural development and the utilization of different forms of financial assistance from the European Union funds by farmers. The problem was analyzed on regional basis in order to determine to what extent regional disparity in agricultural development affects...

The goal of this elaboration is to determine extent of influence of integration processes on transformation of cooperat ive banking sector in European Union. Comparative analysis in t his regard is limited to the greatest and the oldest cooperative groups, that designate paths of development of cooperative banki ng sector and as well are models for...

The subject of this study are barriers of usage of different forms of financial support from European Union funds for farmers. The problem has been analyzed based on dispersed agriculture in the macro region of south-eastern Poland that is faintly visible at the level of absorption of union funds intended especially for the development of farms. Th...