Skuteczność mechanizmu subwencjonowania w wyrównywaniu sytuacji dochodowej gmin
Effectiveness of the subsidizing mechanism in equalizing the income situation of municipalities

Summary/Abstract: The amount of own revenues in municipal budget reflects on its autonomy and financial independence. However, the differences in the level of own income in particular municipalities are large and it often happens that local government units are not able to perform their tasks on the basis of this group of incomes. Subsidy mechanism is not only financial support for less affluent local governments, but it was created to reduce the disparities in the income situation of local governments. The existing equalization of income situation of the municipalities through a system of subsidies is sometimes controversial, and changes in the structure of subsidy and algorithms for its calculation do not bring satisfactory results. The aim of this article is to assess the effectiveness of compensatory and balancing subsidies (which are the part of the compensation mechanism of subsidy) in the process of income convergence of selected municipalities of Mazowieckie province in the period 2008–2014.

• Details
• Contents