Polityka kształtowania dochodów samorządu terytorialnego w świetle wybranych koncepcji teoretycznych
Local government revenues policy in the lightof selected theoretical concepts

Summary/Abstract: The system of local government revenue in Poland is characterized by a large amount of revenues of transfer nature: general grant, earmarked grants and shares in income taxes, which has some important socio-economic and political consequences. The aim of the study is to point out general, desirable trends in the policy of shaping the local government revenues in Poland. The present financing system has been a starting point and the conclusions have been drawn in the context of selected theoretical concepts. The first idea is G.A. Boyne’s concept of the influence of grants on local government expenditure and the second concept refers to the transmission channels of direct democracy on spending and on the policy of grants for local government.

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