Adekwatność dochodów JST do zakresu realizowanych zadań a problem ich samodzielności finansowej na przykładzie gmin oraz miast na prawach powiatu
The adequacy of local government’ revenue on realized tasks and the problem of their financial autonomy on the example of municipalities and cities with the rights of district

Summary/Abstract: Local self-government (SGU) performing its tasks has guaranteed autonomy and is subject to judicial protection in this regard. An important element of SGU autonomy is financial autonomy. The concept of financial autonomy consists of income autonomy, i.e. the right of local self-government units to own and shape their own income as well as expenditure autonomy, i.e. independence in the scope of carrying out own tasks. The subject of this paper is to present issues relating to the financial autonomy of local self-government, in the field of shaping the basic sources of its financial supply in cash, enabling the performance of public tasks.

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