System planowania i finansowania zadań obronnych realizowanych przez jednostki samorządu terytorialnego

Celem artykułu jest znalezienie odpowiedzi na pytanie o fundamentalnym znaczeniu dla obecnego stanu bezpieczeństwa i obronności państwa, a mianowicie o potrzebę wyodrębnienia, w ramach systemu finansów publicznych, systemu finansów jednostek samorządu terytorialnego (JST) umożliwiającego realizację m.in. zadań obronnych przez te jednostki organizacyjne. zlecone przez państwo w zakresie jego obronności. System planowania i finansowania zadań JST odbywa się na mocy wielu źródeł prawa oraz decyzji administracyjnych upoważnionych organów administracji publicznej, zwłaszcza rządowej. Punktem wyjścia do refleksji nad zrozumieniem sensu istnienia odrębnego systemu planowania i finansowania JST jest określenie zarówno samego pojęcia systemu planowania i finansowania, jak i istoty oraz typologii systemu finansów tych jednostek organizacyjnych.

The scope of the system of the JST financial management is connected by these individuals with the multitude and the kind of running tasks on individual rungs of the local self-government (commune, district, province). The right realization of the JST share in public incomes appropriately for tasks falling to them is connected not only with a need to make the distribution of income public between the state and the local self-government and individual his rungs, but adaptations also amounts of obtained profits on assigned sources of tasks to essential expenses on the cost recovery performed. Similarly this principle must be taken into consideration at the forming of the JST liberty of the subject up to the general subsidy and specific subsidies from the state budget, of instruments of acts serving balancing budgets local and commissioned to the execution of tasks in the form, in it of defensive tasks. An entirety of planning, organizational and material-financial undertakings is resulting in defensive tasks of couples fulfilled by government administration authorities, of local self-government and other operators and state institutions, as well as entrepreneurs on which a statutory obligation of the defensive execution of tasks was imposed. Implementing the principle of the decentralization of the authority of the state in Poland the considerable part of duties of the state was handed over to authorities self-government and representing them for organs. From here they are also performing JST substantial role amongst entities performing defensive tasks, in frames non-military of system of the defensive state. Defensive JST tasks are being financed from many sources. And their financial needs, in this respect, result mainly from character and the scope of performed objectives.