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Efektywność transferów wyrównawczych pomiędzy sektorem rządowym a samorządowym w Polsce

100%
Malinowska-Misiąg E., Misiąg W.
FINANSE Czasopismo Komitetu Nauk o Finansach PAN
|
2017
|
issue 1(10)
23-34
EN
The main objective of the equalization transfers is to allow local government units with different fiscal capacity to provide public services of a similar standard. The purpose of the article is to answer the question whether the Polish equalization system meets the basic efficiency criteria. Special attention is given to the external determinants shaping the revenue system of local government units in Poland. Next, the most important shortcomings and inefficiencies of the current system have been identified. The article also presents the concept of an approach how to assess the effectiveness of intergovernmental transfers, and additionally proposed some solutions to improve the system.
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Podział administracyjny a system finansowania gmin w Polsce

100%
Malinowska-Misiąg E., Misiąg W.
Studia BAS
|
2021
|
issue 4(68)
9–26
EN
The aim of the paper is to assess the impact of the territorial division on the finances and activity of Polish local government units (LGUs). The basis for such an assessment was both an analysis of changes in the administrative division and an analysis of statistical data. The authors have drawn some conclusions concerning changes in the administrative system. The most important recommendation is to decrease the number of local government units, which would lead to reducing disparities in their financial capacity. Although the paper focuses mainly on the basic LGU (municipality), it also mentions the problem of powiats and voivodeships in the current shape.
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