Finansowanie samorządu lokalnego w Polsce w świetle standardów Europejskiej Karty Samorządu Lokalnego
Financing local self-government in Poland in light of the standards of the European Local Self-Government Charter

Summary/Abstract: An adequate participation of the local government in the state's income is a fundamental value, and it should stabilize the legal status of the local government; however, a system of guarantees must be implemented to ensure that the rule of adequate participation is observed. Such a guarantee function is performed by the European Charter of Local Self-Government that should have a material effect on financial management in Polish local government. Especially, Article 9 of the ECLSG requires that local government units be provided with sufficient funds to complete their tasks and an obligation of the state to provide such funds may be derived from Article 9 paragraph 2 of the ECLSG. However, a problem exists due to the legislature's failure to adopt flexible financing systems ensuring the full implementation of Article 9 of the ECLSG. The objective of this study is to address the question of importance and effect of the European Charter of Local Self-Government for and on financial management of local government after 22 years since the ratification of the Charter.

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