Adjusting revenues to local government tasks in Poland. Practice and recommendations Cover Image

Dostosowanie dochodów do zadań samorządu terytorialnego w Polsce. Praktyka i rekomendacje
Adjusting revenues to local government tasks in Poland. Practice and recommendations

Author(s): Elżbieta Malinowska-Misiąg, Wojciech Misiąg
Subject(s): Social Sciences, Economy
Published by: Kancelaria Sejmu
Keywords: local government in Poland; own revenues; fiscal equalization; general subsidies; targeted subsidies;

Summary/Abstract: The article deals with the problem of adjusting the revenues of Polish local government units (LGUs) to their tasks. The problem was analysed both from the point of view of the possibility of increasing LGU revenues and designing an effective system of fiscal equalization. The authors discussed the external factors which limit the possibilities of introducing such a desirable system. Next, based on the presented analysis, they drew conclusions regarding the necessary revision of the existing scheme. The article concludes with specific recommendations for a new system of financing LGUs, assuming, in particular, far-reaching changes in the algorithms for determining and dividing general subsidies, as well as a fundamental reduction in the scope of the so-called commissioned tasks.

  • Issue Year: 2021
  • Issue No: 1
  • Page Range: 21-41
  • Page Count: 21
  • Language: Polish
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