Zróżnicowanie reguł fiskalnych dla jednostek samorządu terytorialnego w krajach Unii Europejskiej
Differences in fiscal rules across local governments in the EU countries

Summary/Abstract: This paper is devoted to the critical analysis of fiscal rules for self-government in the European Union. It provides theoretical justification for the application of fiscal rules at local level and comparison of solutions used in local government. The aim of the paper is to assess the experiences of local government units in the EU countries in application of different fiscal rules. In research data, apart from literature review, data concerning fiscal rules for the years 1990–2015 provided by the European Commission were used.

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