Sytuacja finansowa jednostek samorządu terytorialnego u progu nowego okresu finansowania z UE
The Financial Situation of Polish Local Government

Summary/Abstract: Author of the study shows the financial situation of the Polish local government at the start of the second perspective in the Union’s absorption of aid in connection with the implementation on 1 January 2014. By article 243 of the Law on public finances of individual debt ratio for each unit of local government, it is very likely that not all local governments will be able to take the perspective of EU funds. At present such a real threat occurs in about 230 units. Some local governments trying to improve its debt ratios, use of legal instruments that provide funding without an official pass them to the level of debt. The paradox of this solution is that repayable funds obtained this way will have to be reimbursed by the government.

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