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PL
W 2010 r. weszła w życie ustawa z 27 sierpnia 2009 r. o finansach publicznych, która w roku 2014 wprowadzi istotne zmiany w zakresie limitowania długu jednostek samorządu terytorialnego (JST). Głównym celem artykułu była próba oceny wpływu nowych rozwiązań legislacyjnych na zdolność gmin do zaciągania zobowiązań. Okres analizy objął lata 1999-2010 lub lata 2007-2010. W efekcie przeprowadzonych analiz opartych na danych historycznych ustalono, że dla lat 2007-2010 nowy limit długu zwiększyłby formalną zdolność do zaciągania zobowiązań całego sektora JST oraz dla sektora gmin, jednak obserwowana zmiana formalnej zdolności kredytowej w ujęciu całego sektora nie miałaby wpływu na korzystanie ze zobowiązań.
EN
In 2010 an Act on public finances dated 27th August 2009 became effective. In 2014 it will introduce significant changes to the extent of limits on debts of local self-government units. This paper makes an attempt to assess the impact of new solutions on the ability of general governments to incur liabilities. The analysed period comprised years 1999-2010 or years 2007-2010. As result of analysis carried out on the basis of historical data it has been agreed that for the years 2007-2010 a new limit on the debt would increase a formal ability to incur liabilities of the entire sector of local self-government units and general governments sector. The observed change to the formal lending ability would not have and impact on the usage of liabilities by the entire sector.
EN
The paper attempts to determine the impact of applying new debt limits in the territorial self-governments introduced pursuant to the 2009 Act on Public Finance on the ability of territorial self-government units of the Lower Silesian Voivodeship to incur liabilities. The analyses comprised years 2007-2012. As a result, it was established that for the analysed period the new debt limit would decrease the formal ability of territorial self-government units from the Lower Silesian Voivodeship to incur liabilities. Simultaneously the poorest borrowing ability would be demonstrated by rural poviats (districts) and the highest ability by urban poviats (districts).
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