Przejawy naruszeń zasady adekwatności w procesie decentralizacji zadań publicznych w Polsce
Manifestations of adequacy violations in the process of fiscal decentralization in Poland

Summary/Abstract: The principle of adequacy is understood as the entitlement of local authorities to financial resources commensurated with the responsibilities provided for self-governments by the constitution and the law. Unfortunately, despite the existence of legal guarantees of fulfilling that principle in Polish constitution as well as the European Charter of Local Selfgovernment, it is permanently violated in practice. This phenomenon has been exacerbated considerably in terms of economic crisis. The purpose of article is to emphasize the various manifestations of violations of adequacy in financial system of self-governments in Poland. The research methodology used in the article is based on a critical analysis of the legal acts as well as literature on public finance and financial and administrative law.

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