Dotacje na zadania bieżące z budżetów jednostek samorządu terytorialnego
Subsidies on current tasks in local government units’ budgets in Poland

Summary/Abstract: The article looks at the issue of subsidies on current tasks in local government in Poland. This group of subsidies includes, inter alia, funds transferred to other local government units to finance some delegated tasks, earmarked subsidies to finance current tasks, product subsidies, and designated subsidies. The article concludes that the goals of subsidy policies are shaped by the delegated tasks specified in the relevant substantive law acts, and the expenditure structures of subsidies mirror the priorities determined by all tiers of local government in Poland.

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