Znaczenie zasady adekwatności dla funkcjonowania jednostek samorządu terytorialnego
The importance of the principle of adequacy for the functioning of local government units

Summary/Abstract: The principle of adequacy is one of the rules constitutes the method of financing local government units. Due to the insufficient degree of detail in the normative regulation of the discussed principle, the significant role of the jurisprudence of the Constitutional Tribunal should be emphasized. The principle of adequacy is a postulate aimed at shaping the rules of supplying the budgets of local government units in relation to the scope of their tasks. The implementation of the adequacy principle may be influenced by objective factors (e.g. fluctuations in the economic situation resulting in lower tax revenues) and factors in the form of changes in the law or changes related to its application (impact of jurisprudence). The economic downturn related to COVID-19 required the legislator’s intervention to reduce the risk of a lack of financial liquidity in local government units.

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