Instrumenty stabilizowania długoterminowej równowagi finansowej JST
Instruments for stabilizing the long-term financial balance of LGU

Summary/Abstract: The article discusses the problems of financial sustainability of LGU. It is so important that the local authorities are increasingly complex entities that carry out different tasks, both pecuniary and unpaid. This applies in particular to large units, such as cities and towns, but also to the province government. For this reason, these units are obliged to maintain the continuity of tasks and to provide the required level of development of the LGU. The basis for the discussion was identifying the differences between the budget balance and financial balance, with particular underlining of the importance of long-term sustainability. The aim of the research is to identify the instruments of stabilizing the financial balance of LGU in the long-term horizon. On the basis of the identification of the elements of the financial capacity of LGU and the factors that should be taken into account in the financial projections key instruments of stabilizing the long-term sustainability of LGU are suggested.

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