Prawno- finansowe instrumenty równoważenia samorządowej gospodarki finansowej
Legal and Financial Instruments for Balancing the Local Self-Government Finance

Summary/Abstract: There are various legal instruments that can be used in order to balance the finance of self-government territorial units. Some of them can be applied in modern systems of self-government revenue, others cannot. Therefore, it is worth reiterating the proposal to use supplements to the revenues of other territorial communities (state, self-government territorial units) in the Polish system of self-government revenues.It is also easy to notice that the use of returnable financial resources in the process of balancing the local self-government finance, which allows local self-government units to contract obligations, finance local needs, increase the efficiency of the management of material and financial resources and finance projects beyond the capabilities of the current budget. On the other hand, this instrument of financing local self-government units carries many risks. The protection of creditors is provided by the legal control over the use of this financial measure.The balance of local self-government budgets may be also based on the shares of taxes constituting the revenue of the state budget. They are global and they do not directly affect the structure of budget expenditures. They are supplemented in this role by grants and subsidies from the state budget.The balance of the local self-government finance maintained by the means of grants(subsidies) may be „safe” for local authorities, as they would always be able to count on state budget revenues. However, this would be a defective solution. First of all, because it eliminates the autonomy of the recipient of a grant (subsidy). Territorial self-government units deprived of the right to manage revenue sources on their own are just tools for redistributing grants (subsidies). The dependence of the local self-government revenues on the decisions of the central government eliminates the self-governments’ concern for their own local economy and its financial effects, and it is also an anti-motivating solution.

• Details
• Contents