Ocena zadłużenia jednostek samorządu terytorialnego w Polsce w latach 2004-2010
Assessment of debt of local self-government units in Poland in the years 2004-2010

Summary/Abstract: This paper attempts to evaluate the debt level in local self-governments in 2004-2009. The scientific investigations were focused on the presentation of basic concepts of these issues, especially in terms of the changes stipulated by the new Act on Public Finance as of 27 August 2009. New law introduced an institution of individual debt ratio for local self-government units, which depends on financial situation in this entity within three years preceding liability. New regulations for the limitation of debt according to the Act of 27 August 2009 on public finance will be applicable for budget acts for 2014.

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