Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 3

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  territorial self-government finance
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

INTERGOVERNMENTAL FISCAL RELATIONS. THEORETICAL ASPECTS AND POLAND’S EXPERIENCE

100%
Guziejewska B.
Finansowy Kwartalnik Internetowy e-Finanse
|
2013
|
vol. 9
|
issue 3
24-32
EN
The distribution of public revenues is one of the fundamental elements in the shaping of the system of public finance in any country. The process is difficult from both the political and economic points of view. Also the objective conditions make the ideal distribution impossible and any solution results in a greater or lesser fiscal imbalance. An attempt to solve the problems of vertical and horizontal fiscal imbalance and consequences of a greater contribution of territorial self-government tasks and finance leads to complex fiscal relations between the state and the territorial self-government. The aim of this paper is to point out the basic characteristics of the financing system of the local government and the areas of fiscal relations between the national and local government in Poland against the traditional principles of fiscal federalism. Statistical measures of financial independence of territorial self-government entities and their restrictions have also been presented here. The paper ends with conclusions which synthetically present the current problems in fiscal relations in Poland and conclusions de lege ferenda.
2
Publication available in full text mode
Content available

INTERGOVERNMENTAL FISCAL RELATIONS. THEORETICAL ASPECTS AND POLAND’S EXPERIENCE

100%
Guziejewska B.
Finansowy Kwartalnik Internetowy e-Finanse
|
2013
|
vol. 9
|
issue 4
24-32
EN
The distribution of public revenues is one of the fundamental elements in the shaping of the system of public finance in any country. The process is difficult from both the political and economic points of view. Also the objective conditions make the ideal distribution impossible and any solution results in a greater or lesser fiscal imbalance. An attempt to solve the problems of vertical and horizontal fiscal imbalance and consequences of a greater contribution of territorial self-government tasks and finance leads to complex fiscal relations between the state and the territorial self-government. The aim of this paper is to point out the basic characteristics of the financing system of the local government and the areas of fiscal relations between the national and local government in Poland against the traditional principles of fiscal federalism. Statistical measures of financial independence of territorial self-government entities and their restrictions have also been presented here. The paper ends with conclusions which synthetically present the current problems in fiscal relations in Poland and conclusions de lege ferenda.
3
Publication available in full text mode
Content available

Individual debt limitation of territorial self-government entities as either threat or opportunity in creating local develop- ment

88%
Filipiak B. Z.
Biblioteka Regionalisty
|
2015
|
issue 15
19-32
EN
Individual debt ratio limits the possibility of borrowing by local government units. The changes that occurred in 2014 will have an impact on the financing of current tasks, but primarily they affect the realization of investment projects, which are the basis of local development. The purpose of the paper is to present the results and limitations resulting from changing regulations concerning the possibility of incurring debt and also to present self-government entities’ opinion on the changes that the Public Finance Law is going to bring about. The study was conducted among self-government entities. The method that was used to gather the data was a questionnaire. A total of 397 questionnaires were obtained, which means that the answer was given by 397 local government units.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.