Wybrane problemy fiskalne rozwoju wsi. Wprowadzenie do problemu
SELECTED FISCAL PROBLEMS OF RURAL DEVELOPMENT. AN INTRODUCTION

Summary/Abstract: Rural development is understood as a socio-economic process that consists ofdesired and positive qualitative and quantitative changes, leading to increased efficiencyand productivity of rural businesses and the usefulness of rural households. This is in manyways determined by and at the same time embedded in the socio-economic developmentbeyond local and regional level, and, consequently, also in general economic development.However, financial variables, including fiscal ones, quite rarely determine rural development. Therefore, the main objective of the article is to reduce this cognitive gap, which is of greatimportance also for regional and agri-food policy. The analysis is centered around thetheory and practical achievements of fiscal federalism, which is a sub-discipline of publicfinances. According to this, the Author starts with presenting general assumptions of fiscaland environmental federalism. Then, focus is shifted to controversies related to fiscaldecentralization in order to move on inter-jurisdictional competition and cooperation. Inthe background of this part of the analysis there is the Tiebout model, which is one of themost interesting conceptualizations of local and regional development mechanism. In thefinal part of the article the Author presents the key elements of Buchanan’s theory of clubgoods as a tool for optimizing the size of the local units.

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