PL EN


2011 | 4 | 6 | 41-61
Article title

Financial Independence of Local Self-Government Units in Acquisition of Sources to Finance Their Activity – Challenges for Self-Government Theory and Practice

Authors
Content
Title variants
PL
Samodzielność finansowa jednostek samorządu terytorialnego w zakresie pozyskiwania źródeł finansowania ich działalności - wyzwania dla teorii i praktyki samorządowej
Languages of publication
EN
Abstracts
EN
This present dissertation focuses on the selected issues of the decentralisation of public finance and independence of local self-government units (JST). Two basic ideas of JST independence have been presented: financial and legal problems to determine the scope of operation and real possibilities of tasks implemented by them. It emphasizes the significance of tax administrative power, which is an indicator of the decentralisation of public authority. At first, there is a review of after-effects of the delegation of tax administrative power to local authorities, then there is a diagnosis of their competence possibilities within the use of tax policy instruments. The deliberations enabled the formulation of a few general conclusions so as to put forward recommendations on the construction of the ultimate solutions within the system of financial funding of local self-government units.
Keywords
Year
Volume
4
Issue
6
Pages
41-61
Physical description
Document type
ARTICLE
Contributors
author
  • Szkoła Główna Handlowa w Warszawie; Kolegium Zarządzania i Finansów; ul. Madalińskiego 6/8; 02-513 Warszawa; Polska , pfelis@sgh.waw.pl
  • Szkola Glówna Handlowa w Warszawie; Kolegium Zarzadzania i Finansów; ul. Madalinskiego 6/8; 02-513 Warszawa; Polska
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
11PLAAAA10459
YADDA identifier
bwmeta1.element.02608d02-a2a1-3ea0-becf-92382d9554d6
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