Subwencja ogólna jako instrument korekcyjno-wyrównawczy w systemie finansów samorządu terytorialnego
General subvention as a correctional-compensation instrument in the local government finance system

Summary/Abstract: Local authorities take part in the realisation of the redistribution function of public finances among others via a subvention system and contribution to the state budget. The redistribution of public measures in territorial dimension raises a lot of concerns and discussions, because next to some effects in the sphere of territorial justice and solidarity it does not contribute to the deepening of rationality and efficiency of public finance as well as broadening the responsibility of local authorities for the management of finances of local authorities. General subvention transferred to the budgets of local authorities is one of instruments of redistribution of public finance in the territorial dimension. Legal and financial structure has undergone many changes to a various degree taking into consideration problems which are connected with the appearance of vertical and horizontal fiscal imbalances for the last 25 years since the moment of local government reinstating in Poland. The article attempts to determine if and to what extent general subvention in Poland as a source of revenue of local government budgets eliminates vertical and horizontal fiscal imbalance and if changes in its construction proposed in 2015 can contribute to the solution of problems connected with the functioning of correctional-compensation system of own resources of local authorities budgets in Poland.

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