Selected problems of finances of municipalities in the 25th year of self-government in Poland
Selected problems of finances of municipalities in the 25th year of self-government in Poland
Author(s): Jacek SierakSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: local government finances; financial management of municipalities; municipal budget; revenues and expenditures of municipalities
Summary/Abstract: Finances of municipalities determine the realization of public services and shaping of the conditions for local development. The study of the dynamics of changes of budget revenues and expenditures of Polish municipalities shows numerous internal and external conditions of financial management at the local level. The demonstrated tendencies point to the strengthening of the position of local governments, with the passage of time, however, various kinds of problems with financing of current and development tasks appear in many units. In the publication an attempt is made to demonstrate and evaluate trends occurring in financial management of municipalities in this century and to identify current problems occurring in finances of municipalities.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2015
- Issue No: 403
- Page Range: 275-288
- Page Count: 14