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Prawnofinansowe zagadnienia zadłużenia jednostek samorządu terytorialnego

100%
Sawicka K.
Przegląd Prawa i Administracji
|
2015
|
vol. 100
133-151
EN
Due to the significance of local self-government’s units’ debt as a component of the state debt, the legislator included into the legal system of local finances the mechanisms of monitoring and restricting local self-government’s debt. The restrictions result from the regulations of the law of public finances and are concerned with the conditions of taking debt liabilities by units of local self-government and the acceptable limit of indebtedness. They assume the form of qualitative and quantitative restrictions. Legal constructions concerned with the indebtedness of units of local self-government applied within the local self-government’s financial system trigger off certain mechanisms connected with the purposes of the adopted legal solutions, whose main aim is ensuring financial stability of units of local self-government, which use returnable sources of financing. In the legislator’s intention they are to constitute systemic guarantees of safe indebtedness of local self-government.
2

Wybrane instytucje systemu fi nansowego samorządu terytorialnego w Polsce

100%
Sawicka K.
Wrocławsko-Lwowskie Zeszyty Prawnicze
|
2010
|
vol. 1
333-373
EN
The right to carry out public tasks on its own behalf and on its own responsibility is one of the fundamental rights of any self-government unit, and its exercise is closely connected with, among others, those rights the exercise of which will, on the one hand, mobilise appropriate financial resources and on the other — make it possible to distribute them in a way that ensures the fullest possible satisfaction of the needs of the local community. Th e statutory framework of the actions of self-governments is created by the legislator. This is also the framework for the institutions of the financial system of self-government units associated with the share of these units in public revenue, as well as the organisation and spending of available resources. The institutions of the local government finance system differ with regard to their structure and degree of complexity, depending on the areas of the financial economy with which they are concerned. Institutions involved in collecting revenue of self-government units, such as, mainly, taxes, public fees or special subsidies, are part of the state’s public revenue system, and that is why their structure and mode of operation do not differ from those associated with this type of revenue. An exception is general subvention, which is part of the self-government revenue system only. Institutions dealing with expenditure, on the other hand, are shaped by the norms of specific acts adopted by the parliament, depending on the type of public tasks financed from the budgets of self-government units of various levels. Building up and spending financial resources of self-government units also needs to be properly organised. Under the current financial system, this objective is to be achieved through the finance law institution of the budget. It is a complex institution. It is based on legal norms referring to the rules applying to the planning of revenues and expenditures of self-government units as well as rules applying to the management of available financial resources, and the powers to make planning, implementing and controlling decisions with regard to budget management.
3

Lokalne prawo podatkowe

100%
Sawicka K.
Wrocławsko-Lwowskie Zeszyty Prawnicze
|
2012
|
vol. 3
299-338
EN
Local tax law constitutes the main instrument of implementing communal tax policy, even though the influence of commune bodies in this area is limited due to the scope of their law-making powers and a relatively simple structure of local taxes. Competences of communes in establishing the acts of local law concerning taxation do not result from their autonomy, but are implemented as an element of the decentralisation process of public finances as au­thorised by the state. Statutory provisions determine both limits of tax policy observed by communes and the instruments which they may apply. Additionally, if the instruments of policy in question are aimed at entrepreneurs, commune councils adopting relevant regula­tions are obliged to observe not only the provisions of the Polish tax law, but they are also to take into consideration the principles of granting state aid as determined by the EU and the national laws.
4
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Rola regionalnych izb obrachunkowych w procedurze uchwalania i kontroli wykonania budżetu jednostek samorządu terytorialnego

100%
Sawicka K.
Przegląd Prawa i Administracji
|
2013
|
vol. 93
49 - 71
EN
Regional accounting chambers as bodies of supervision and control of local self-government’s financial management perform their tasks according to the principles stipulated by the binding legal regulations. Their participation in the procedure of passing the budget and supervision of its implementation consists in issuing opinions, which constitute the core of the chambers’ control activity. The opinions concern the following: the draft of the budget bill, financing budget deficit, information on the implementation of the budget in the first half year, the auditing committee’s motion concerning the vote of approval and the resolution of the decision-making body withdrawing the approval for the self-government unit’s board. Opinions concerning consecutive stages of budget procedure and the supervision of implementation of the budget are issued periodically and as such they constitute a type of continuous supervision executed at certain intervals, which considerably increases its efficiency. The fact that the issued opinions mainly concern certain types of activity of local self-government bodies preceding the moment of passing final resolutions (thus constituting ex-ante control) increases their significance in creating the lawful basis for financial management and its supervision. Ex-ante control prevents undertaking unlawful activity, which is decisive for its greater effectiveness
5
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LOCAL GOVERNMENT GRANTS TO FINANCE TASKS DELEGATED TO NON-PUBLIC BODIES

63%
Sawicka K.
Economic and Environmental Studies
|
2003
|
vol. 4
47-57
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