Budżet zadaniowy w jednostkach samorządu terytorialnego – specyfika stosowanych rozwiązań
Performance budgeting in polish local government – specific characteristics

Summary/Abstract: This paper reviews the solutions used in the performance budgeting of Polish local government units. The research is based on the comparative analysis of performance budgets published by local governments and shows the diversity of the models of performance budgeting. This article aims to answer the following research questions: 1) is it possible to assess the efficiency and effectiveness of local government tasks on the basis of information from performance budgets of Polish local government?; 2) is it possible to standardize the solutions of performance budgeting in local government in Poland?

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