Problemy efektywnego zarządzania długiem samorządowym
Problems of effective local government debt management

Summary/Abstract: Local government debt is a consequence of unbalanced annual budgets. The scope of tasks implemented by local government units is very wide, and funds from budget revenues are not always sufficient to cover all planned expenditures – then it is necessary to incur debt. The ongoing increase in the level of local government debt may pose a threat to their social and economic development. Therefore, such issues as the debt justification, its effects on the local government community and safe limits of the incurred debt cannot be ignored.

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