Zadłużenie jednostek samorządu terytorialnego na tle państwowego długu publicznego i jego struktura
The influence of debt of local self-government units on level of public state debt

Summary/Abstract: The paper discusses the issue of debt of the local government units and its participation in public debt. The focus was primarily on the indebtedness of local government units, present¬ing theoretical and statistical issues of title issues based on current legislation, views expressed in doctrine and information published by the Ministry of Finance, as well as the case law of regional accounting chambers. The main research objective of the study is to answer the question of what is the share oflocal government debt in public debt and what is the reason for its occurrence and source of coverage. The studies conducted, based on a comparative, dogmatic and analytical method, lead to the conclusion that most public debt constitutes State Treasury debt, which is accounted for as part of government debt. The debt of the local government sector is primarily liabilities resulting from deficits of those entities. This is related to the use of returnable sources of its funding. The debt of the government sector in the recent period has increased significantly. Meanwhile, local government units in 2016, despite imposing additional public tasks, have reduced their debt by 3.7% compared to 2015.

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