Z dziejów skarbowości związków komunalnych. Skarbowość miast Polski w początkach odrodzonej państwowości (1919–1923)
On the history of local government finances. Finances of Polish municipalities at the beginning of reborn statehood (1919–1923)

Summary/Abstract: The article deals with the shaping of municipal finances by the Polish government, in the conditions of the existence of mosaics of central and local government finances, inherited from the period of partitions. Difficulties of the state finances, the chaos in the regulations governing communal income, the enormity of tasks facing local governments, in particular of the larger cities, put them in a catastrophic situation. This text contributes to the problem of the relationship between central government and local self-governments. It demonstrates the nature of this relationship, manifesting itself in the delegation of tasks to local governments without providing adequate funds for their implementation.

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