- Tytuł:
-
Dostosowanie dochodów do zadań samorządu terytorialnego w Polsce. Praktyka i rekomendacje
Adjusting revenues to local government tasks in Poland. Practice and recommendations - Autorzy:
-
Malinowska-Misiąg, Elżbieta
Misiąg, Wojciech - Powiązania:
- https://bibliotekanauki.pl/articles/2196944.pdf
- Data publikacji:
- 2021
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
local government in Poland
own revenues
fiscal equalization
general subsidies
targeted subsidies - Opis:
- The article deals with the problem of adjusting the revenues of Polish local government units (LGUs) to their tasks. The problem was analysed both from the point of view of the possibility of increasing LGU revenues and designing an effective system of fiscal equalization. The authors discussed the external factors which limit the possibilities of introducing such a desirable system. Next, based on the presented analysis, they drew conclusions regarding the necessary revision of the existing scheme. The article concludes with specific recommendations for a new system of financing LGUs, assuming, in particular, far-reaching changes in the algorithms for determining and dividing general subsidies, as well as a fundamental reduction in the scope of the so-called commissioned tasks.
- Źródło:
-
Studia BAS; 2021, 1(65); 21-41
2080-2404
2082-0658 - Pojawia się w:
- Studia BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł