Wyrównywanie poziome sytuacji fiansowej jednostek samorządu terytorialnego – doświadczenia europejskie
Horizontal equalization oflocal government fiance – European experience

Summary/Abstract: Horizontal transfers in the local government financial equalization system have been raising a lot of controversies in Poland during the last few years. The paper shows similar instruments functioning in other European countries: Spain, Switzerland, Germany, Denmark, Sweden, and Norway. The paper discusses two mechanisms of equalization: that of revenue and of expenditure needs. European experience is discussed in a way which makes it possible to draw comparisons with regulations in Poland as well as with current debates in Poland.

• Details
• Contents