Samodzielność finansowa samorządów lokalnych
FINANCIAL INDEPENDENCE IN LOCAL SELF-GOVERNMENTS
Author(s): Justyna Łukomska-SzarekSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: LOCAL GOVERNMENT; FINANCIAL ECONOMY; FINANCIAL AUTONOMY
Summary/Abstract: Local self-government, as an entity placed within the organizational structure of the state, has its financial independence. Financial independence, ‘regardless of the form it appears, must be characterized by freedom of financial decision-making, relating to both gaining revenues and allocation of the revenues for a variety of expenditures. The measurement of independence is connected with a particular degree of allocation of revenues and expenditures for the particular purposes. This paper highlights the considerations of financial independence in Polish local self-government. Scientific investigations are focused on the presentation of basic concepts of this domain and opinion of the level of financial independence in local self-governments in 2006 - 2009.
Journal: Nauki o Finansach
- Issue Year: 2011
- Issue No: 4 (09)
- Page Range: 87-96
- Page Count: 10
- Language: Polish