Decentralizimi fiskal në Poloni
Fiscal Decentralization in Poland

Author(s): Bartlomiej Gurba
Subject(s): Developing nations, Economic development, Public Finances
Published by: ASET Albanian Socio - Economic Think - Tank
Keywords: Political Decentralization; Administrative Decentralization; Fiscal Decentralization
Summary/Abstract: This paper describes two reforms of the intergovernmental fiscal system in Poland, which took place during the last decade. The 1991 decentralization reform aimed at self-government at the local level, while the 1998 reform targeted the regional and intermediate levels. The framework for this analysis is the definition of the concept of decentralization and the classification of its three dimensions according to Rondinelli (1981). The aim of this paper is to find out how deep fiscal decentralization is in Poland, i.e. the first dimension, and whether it is satisfactorily combined with the other two dimensions - political and administrative decentralization. According to Rondinelli, decentralization is a transfer of authority and responsibilities for public functions from the central government to lower forms of government that have a high degree of independence. Rondinelli distinguishes between three types of decentralization: political decentralization, administrative decentralization and fiscal decentralization.

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