Kryteria przydzielania subwencji ogólnej jednostkom samorządu terytorialnego w polskim systemie finansów publicznych
Criteria of allocating general subsidy to local government units in Polish public finance system

Summary/Abstract: The system of subsidizing local government units in Poland is rather complicated. The type of the subsidizing system has on the one hand a perfectionist feature due to the application of numerous criteria in educational part, but on the other hand it is based on crucial criteria in other parts of subsidy. The main criterion is population and its structure. Another important criterion is fiscal potential. Functions performed by a local government, degree of equipment with infrastructure and condition of economic development are less important criteria. In Polish subsidizing system there is no application of criterion which acknowledges it in calculation of sums for local government units, the government’s assets and its consumption.

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