Zadłużanie się jednostek samorządu terytorialnego w parabankach – przyczyny, skutki, przeciwdziałanie
LOCAL GOVERNMENT UNITS RUNNING UP DEBTS IN SHADOW BANKING SYSTEM – REASONS, EFFECTS, COUNTERACTING

Summary/Abstract: The aim of this paper is to analyse reasons and effects of running up debts by local government units in shadow banking system and competences of supervision and control central organs in order to counteract such a debt. The main method to discuss the chosen topic is descriptive method. The article focus mainly on identification of existing in practice, reasons and effects of running up debts by local government units in shadow banking system and competences of regional accounting chambers, Supreme Audit Office, Prime Minister, voivodship governors, Parliament to counteract running up such a debt. In the article were formulated some recommendations in the field of changing law regulations as: introduction of prohibition for local government units to take a loan in shadow banking system; increasing competencies, especially of regional accounting chambers, in order to prevent local government units from excessive debt and to announce bankruptcy of highly indebted local government unit.

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